Texas Comptroller Form Instructions

Form AP-201 — Texas Application for Sales Tax Permit

Official textcomptroller.texas.gov

Texas Application

# APPLICANTS

  1. Business website address(es) …
  2. Contact person for business records

Email address
Name
ALL
Street address (if different from the address in Item 15)

  1. Alternate contact person for business records Phone number (Area code, number and extension) Email address Name Street address (if different from the address in Item 15) Phone number (Area code, number and extension)
    1. Name of bank or other financial institution (Attach additional sheets, if necessary.)
    2. If you will be accepting payments by credit card and/or through an online payment processing company, enter the name of the processor.

Business Personal
Merchant identification number (MID) assigned by processor

Complete all information in this section for each PLACE OF BUSINESS in Texas.
If you do not have a physical PLACE OF BUSINESS in Texas, skip to Item 30.

  1. PLACE OF BUSINESS name and address - This address is for a physical location operated for the purpose of selling taxable items where sales personnel receive three or more orders for taxable items during the calendar year. (Attach additional sheets for each PLACE OF BUSINESS in Texas.) Business name (DBA) Suite/Apt. number Street address (include St, Av, Ct, etc.) or rural route and box number (Do NOT use P.O. Box address--must provide physical location address.) City State ZIP code T X

Business location phone
If this PLACE OF BUSINESS address is difficult to find or includes a rural route and box number, provide the physical location or directions.
See instructions prior to answering Items 25 and 26.

  1. Within what city limits is this PLACE OF BUSINESS?
  2. Within what county is this PLACE OF BUSINESS?

Check this box if this PLACE OF BUSINESS is
NOT located within the limits of a city in Texas.

# YES NO

  1. Is this PLACE OF BUSINESS operated from your home? …
    1. Do you ship or deliver items to cities or counties in Texas other than where you have your place of business? … YES NO
    2. Enter the name and address of the owner or landlord of this PLACE OF BUSINESS.
    3. Do you maintain a distribution center, warehouse, office or any other physical location where business is conducted in Texas? … YES NO If "YES", list the location of all distribution points, warehouses or offices in Texas. (Do not include locations that are considered a PLACE OF

# PLACE OF BUSINESS INFORMATION

BUSINESS.) (Attach additional sheets, if necessary.)
If "YES", list names and addresses of all representatives, agents, salespersons, canvassers or solicitors in Texas.
(Attach additional sheets, if necessary)
Name (first, middle initial, last)
Street address City State ZIP code
T X

  1. Do you own, use, sell, lease or rent tangible personal property located in Texas? (This includes storing machinery and equipment.) … YES NO
  2. Do you provide onsite taxable services at customer locations in Texas? … YES NO
  3. Do you sell at temporary locations (fairs, trade shows, etc.) in Texas? … YES NO If "YES", list the locations or event names and when you will be at location or event. (Attach additional sheets, if necessary) Location and/or event name (e.g., Canton First Mondays, State Fair in Dallas, etc.) Period in attendance (e.g., first weekend of each month, late October, etc.)
  4. Do you have a franchisee or licensee operating under your name who is required to collect sales and use taxes in Texas? … YES NO
  5. Do you have a substantial ownership in, or are owned in whole or substantial part, by a person who has a business location in Texas and sells the same or similar line of products under a business name that is similar to your business name? … YES NO
  6. Do you have a substantial ownership in, or are owned in whole or substantial part, by a person who maintains a location in Texas to advertise, promote or facilitate sales, deliveries or returns of your products? … YES NO
  1. Do you have internet or mail order sales? … YES NO
  2. Are you a Marketplace Provider? … YES NO
  3. Will your anticipated monthly taxable sales exceed $8,000 per month? … YES NO
  4. Will you sell alcoholic beverages? … YES NO If "YES", which permit will you hold? … MIXED BEVERAGE BEER AND WINE
  5. Is this permit for a winery located outside of Texas that will ship wine to consumers in Texas? … YES NO

If "YES," you must obtain an Out-of-State Winery Direct Shipper's Permit from the Texas Alcoholic Beverage Commission. (See instructions.)
Enter the Texas Alcoholic Beverage Commission license number(s) for this address.
TION

  1. Will you sell memberships to a health spa? … YES NO If "YES," you must attach a copy of your Health Spa certificate of registration issued by the Texas Secretary of State.
  2. Will you sell electronic cigarettes or any other device that simulates smoking by using a mechanical heating element, TED INFORMA battery or electronic circuit to deliver nicotine or other substances to the individual inhaling from the device? … YES NO

44a. If "YES," are you planning to sell electronic cigarettes over the internet, by mail order or by telephone? … YES NO
44b. If "YES" in 44a above, enter your email address or URL
RELA

  1. Will you sell fireworks? … YES NO
  2. If you have answered "NO" to questions 30-37, 39 and 43, do you elect to use the optional Single Local Tax (SLT) rate? … YES NO Month Day Year
  3. Enter the date that you will begin making sales? …
  4. Will you operate this business all year? … YES NO If "NO," list the months you will operate __ NAICS code
  5. Enter your North American Industry Classification System (NAICS) code. (See specific instructions.) … If you don't know your NAICS code, indicate your principal type of business.

Agriculture Transportation
Mining Finance
Construction Utilities
Manufacturing Wholesale Trade
Retail Trade Real Estate Direct Sales / Marketing Communications (See Item 38.) Services Insurance Public Administration Health Spa Other (explain) Primary business activity and type of products or services to be sold.

  1. Will you be required to report interest earned on sales tax? (See specific instructions.) … YES NO
  2. Will you sell, lease or rent off-road, heavy-duty (50 horsepower or more) diesel-powered equipment? … YES NO
  3. If you will be providing telecommunications services, indicate the 9-1-1 emergency communications fees you collect under Health & Safety Code,

1 FEES
Chapter 771.
9-1-1 Wireless Emergency Service Fee (91) 9-1-1 Emergency Service Fee (92) 9-1-1 Equalization Surcharge (93)

  1. Will you sell prepaid wireless telecommunications services? … YES NO

If you purchased an existing business or business assets, complete Item 54; if not, skip to Item 55.

  1. Previous owner's trade name (DBA name) Previous owner's Texas taxpayer number (if available) Previous owner's legal name, address and phone number, if available

# PREVIOUS OWNER

Name
Street address
Title Phone (Area code and number)
City State ZIP code
Check each of the following items you purchased. Inventory Corporate stock Equipment Real estate Other assets Purchase price of this business or assets and the date of purchase Purchase price $ Month Day Year Date of purchase

Date of signature(s)
Month Day Year
Type or print name and title of sole owner, partner, officer, director or member Driver license number/state Are you at least 18 yrs of age or older?

# YES NO

Type or print name and title of partner, officer, director or member Driver license number/state Are you at least 18 yrs of age or older?

# YES NO

Type or print name and title of partner, officer, director or member Driver license number/state Are you at least 18 yrs of age or older?

YES NO
TURES
SIGNA
APPLICANTS MUST BE AT LEAST 18 YEARS OLD. Parents or legal guardians can obtain a sales tax permit on behalf of a minor.

  1. The sole owner, ALL general partners, managing members, officers, directors or an authorized representative must sign. The representative must submit a written power of attorney. (Attach additional sheets, if necessary.) I (We) declare that the information in this document and any attachments is true and correct to the best of my (our) knowledge and belief.

Sole owner, partner, officer, director or member Partner, officer, director or member Partner, officer, director or member WARNING. You may be required to obtain an additional permit or license from the State of Texas or from a local governmental entity to conduct business. A listing of links relating to acquiring licenses, permits, and registrations from the State of Texas is available online at https://www.texas.gov/. You may also want to contact the municipality and county in which you will conduct business to determine any local governmental requirements.

# INSTRUCTIONS

You can submit your completed application by mail, email or fax:
Mail: Comptroller of Public Accounts
111 E. 17th St.
Austin, TX 78774-0100
Email: sales.applications@cpa.texas.gov
Fax: 512-936-0010
You will receive your permit approximately four weeks after we receive your completed and signed application. Incomplete applications will delay the process.
FEDERAL PRIVACY ACT — Disclosure of your social security number is required and authorized under law, for the purpose of tax administration and identification of any individual affected by applicable law, 42 U.S.C. §405(c)(2)(C)(i); Tex. Govt. Code §§403.011 and 403.078. Release of information on this form in response to a public information request will be governed by the
Public Information Act, Chapter 552, Government Code, and applicable federal law.
ASSUMPTION OF RISK FOR DISCLOSURE OF PERSONAL IDENTIFIABLE INFORMATION - While disclosure of your social security number is required and authorized under law, for the purpose of tax administration and identification of any individual affected by applicable law, 42 U.S.C. §405(c)(2)(C)(i); Tex. Govt. Code §§403.011 and 403.078, your signature on this form affirms you understand and assume the risk of sending your personal identifiable information via unsecure methods, including unencrypted email and/or fax. You are not required to send your form via email or fax. You may submit your form via mail or the online system provided by CPA for more security.
You have certain rights under Chapters 552 and 559, Government Code, to review, request and correct information we have on file about you. Contact us at the address or phone number listed on this form.
Field office or section number Employee name USERID Date

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