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                                       Instructions for Completing 

                                       Texas Sales and Use Tax Permit Application 

                        GLENN HEGAR                                            TEXAS COMPTR OLLER OF PUBLIC A CCOUNTS 

                                You can also apply for a Texas Sales and Use Tax Permit online at www.comptroller.texas.gov/taxes/permit/. 

                                                                                        GENERAL INSTRUCTIONS 
                                                                           Texas Sales and Use Tax Permit Application 
                        Applicants must be at least 18 years old. Parents or legal guardians can apply for a permit on behalf of a minor. 

WHO MUST SUBMIT THIS APPLICATION 
         You must obtain a sales tax permit if you are engaged in business in Texas and you: 
         •  sell tangible personal property or provide taxable services in Texas; and/or 
         •  acquire tangible personal property or taxable services from out-of-state suppliers that do not have a Texas tax permit; or 
         •  are a business service user that provides local exchange access, equivalent local exchange access, wireless telecommunications 
            connections or intrastate long-distance service and you must collect emergency communications charges and/or surcharges under Texas 
            Health and Safety Code, Chapter 771; or 
         •  sell prepaid wireless telecommunications services; or 
         • collect      tax  on  the    retail     sale   fireworks;   of  or 
         •  collect tax on the sale of health spa memberships; or 
         • sell,  lease   rent   or     off-road,    heavy-duty        diesel-powered           equipment         (You   must      charge   both  the    sales   tax  and  the   surcharge.);      or 
         • are   an     out-of-state    winery       that  ships   wine      directly      tocustomers in   Texas             (You  must  also    obtain  an  Out-of-State       Winery  Direct     Shipper’s      
            Permit from       the       Texas    Alcoholic   Beverage       Commission.);          or 
         • sell  cigarettes,           cigars  and/or    tobacco      products      tocustomers in   Texas             (You   must   also     obtain   Cigarette/Tobacco   a       Retailer’s Permit       from    the  
            Comptroller’s office.);              or 
         •  are an individual, partnership, corporation or organization that sells, leases or rents taxable items in Texas, but you do not have a place of 
            business in Texas; or 
         •  are an out-of-state contractor improving real property in Texas using materials bought outside of Texas; or 
         • are         a remote  seller   marketplace   or       provider.     
         Wholesalers and               retailers    must  apply   for   sales   a tax  permit.       Internet     and   catalog      sellers     engaged      inbusiness in   Texas      must  be   permitted      and   
         must collect and pay the applicable state and local taxes on sales delivered in Texas. 
ENGAGED IN BUSINESS 
         You are     engaged      inbusiness in      Texas if      you   your   or     agent      are   involved      inany of   the    following       activities   Texas:   in sell,  lease,   rent   take   or orders     
         for tangible personal property; perform taxable services; use a warehouse or other location to store property or otherwise conduct business; 
         benefit from     an     authorized         installation,   service   repair   or      facility;      orallow a      franchisee   or   licensee to   operate    under     your   trade   name,   they   if are    
         required to collect Texas taxes; or sell and deliver tangible personal property in Texas. 
         You are also engaged in business in Texas if you have at least 50 percent ownership or interest in a business here with a distribution center, 
         warehouse or similar location that delivers items sold by you to customers in Texas. See Publication 94-108, Engaged in Business. 
DIRECT SALES ORGANIZATIONS AND MULTI-LEVEL MARKETING COMPANIES 
         Direct sales     organizations             and  multi-level   marketing       companies          must    collect     and    pay  state   and    local  sales   and  use  taxes  on     distributors’     sales    
         in Texas.      The   direct    sales     organizations       company   regarded   is         as    the   seller      so  permits  are    not   issued   distributors.   to Direct  sales   companies        
         must collect     sales         taxes   from  the  independent        distributors        and  cannot     accept      resale   certificates.     For  more     information,      see  Rule  3.286   related       
         to seller’s     and  purchaser’s           responsibilities.   

TAXPAYER SEMINARS 
         The Comptroller’s              office  conducts     taxpayer     seminars      on      the  tax   responsibilities   buyers,   of        sellers  and   service  providers.     See     
         www.comptroller.texas.gov/taxes/resources/seminars.php/      callor                                1-800-252-5555.           

IMPORTANT SOURCES 
                •    A list   all   of taxes  and   fees   the  Comptroller’s      office        collects      isonline at   www.comptroller.texas.gov/taxes/.               
                •  New  businesses  and  Texas  permits  and  licenses  information    -                         Secretary      Stateof          (www.sos.texas.gov).  You  should  also  check  with  your 
                city  government,  tax  assessor-collector or      chamber of      commerce to      find  out if      you  are  responsible  for  any  local  taxes,  permits or      fees. 
                •  Employee  information      Texas–              Workforce  Commission  (www.twc.texas.gov) 
                •  Federal  income  tax  information      Internal–              Revenue  Service  (www.irs.gov) 
                •  Social  Security  information      Social–           Security  Administration  (www.ssa.gov) 

FOR ASSISTANCE 
         Submit  questions  online at      www.comptroller.texas.gov/web-forms/tax-help/ or      call  1-800-252-5555.  Representatives  are  available  Monday  through  
         Friday  (except  federal  holidays),  8:00  a.m. –      5:00  p.m.  You  can  also  read  frequently  asked  questions at      www.comptroller.texas.gov/taxes/tax-faq.php/. 

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SALES TAX BOND- You may be required to post a bond or other security for this permit. You will receive more instructions if we require a bond.
AMERICANS WITH DISABILITIES ACT- In compliance with the Americans with Disabilities Act, you can request this document in alternative formats by
calling 1-800-252-5555.
Under Government Code, Chapter 559, you are entitled to review, request and correct information we have on file about you, with limited exceptions, in
accordance with Government Code, Chapter 552. To request information for review or to request error correction, contact us at the address or phone
number listed on this form.
FEDERAL PRIVACY ACT - Disclosure of all Social Security numbers requested on this form is required and authorized under law, for the purpose of tax
administration and identification anyof individual affected by applicable law, 42 U.S.C. Section 405(c)(2)(C)(i); Texas Government Code Sections 403.011
and 403.078. Release of information on this form, including names and telephone numbers, in response to a public information request will be governed
by the Public Information Act, Chapter 552, Government Code, and applicable federal law.

SPECIFIC INSTRUCTIONS

ENTITY INFORMATION

Item 2. Enter the legal name of the entity applying for the Texas Sales and Use Tax Permit. Do not enter a “doing business as” (DBA) name.
Item 3. Federal Employer Identification Numbers (FEINs) are issued by the Internal Revenue Service (IRS) to report federal income taxes. If you need an
FEIN, contact the IRS at 1-800-829-1040 or go to www.irs.gov.
Item 5. If the applicant is already, or has previously been registered with the Comptroller’s office for reporting any Texas state tax (franchise, fuels, hotel,
etc.), enter the account’s 11-digit taxpayer number. Leave blank if the applicant(s) has not previously registered with the Comptroller’s office.
Item 6. If the applicant has registered for a Texas identification number (TIN) as a vendor to the state, enter the 11-digit taxpayer number assigned to the
account. Leave blank if the applicant has not previously registered with the Comptroller’s office.
Item 7. Non-Texas entities must enter their state or country, formation date and home state registration/file number. Non-Texas entities not registered with
the Texas Secretary of State (SOS) should leave this field blank. The SOS issues file numbers when a legal entity in Texas files a certificate of formation
to create a legal entity in Texas. Entities legally formed in other states or countries may need to obtain an application for registration from the SOS to
legally conduct business in Texas. Limited partnerships and limited liability partnerships must provide a copy of their registration documents filed with the
state where the entity was legally created. For more information, contact the SOS at 512-463-5555 or go to www.sos.texas.gov.
Item 8. If the applicant is an entity that was involved in a merger within the last seven years, you must submit documentation of the merger such as a copy
of the merger documents filed with the state of incorporation and/or a copy of the merger agreement with this application.
Item 9. Enter the Social Security number (SSN) for all general partners, principal members/officers, managing directors, managers or trustees. If the general
partner is a corporation, limited liability company or partnership, enter the FEIN assigned to the entity by the IRS, if applicable.

SOLE PROPRIETOR INFORMATION

Item 10. Enter the legal name of the person applying for the permit. Do not enter a “doing business as” (DBA) name. Single-member limited liability
companies and sole owner corporations should complete Items 1-9 and then skip to Item 15.
Item 11. Enter the Social Security number (SSN) of the person applying for the permit. The Comptroller’s office does not make SSNs available to the
general public. theIf applicant does not have an SSN, DO NOT enter atemporary or other number assigned by the IRS used fileto federal income taxes.
Item 12. If the applicant is already, or has previously been, registered with the Comptroller’s office for the reporting of any Texas state tax (franchise, fuels,
hotel, etc.), enter the account’s 11-digit taxpayer number. Leave blank if the applicant has not previously registered with the Comptroller’s office. This may
result in a security bond request.
Item 13. If the applicant has registered for Texasa identification number (TIN) as avendor theto state, enter the 11-digit taxpayer number assigned theto
account. Leave blank if the applicant has not previously registered with the Comptroller’s office.
Item 14. Federal Employer Identification Numbers (FEIN) are issued by the IRS to report federal income taxes. If you need an FEIN, contact the IRS at
1-800-829-1040 or go to www.irs.gov.

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GENERAL BUSINESS INFORMATION

Item 15. Enter the complete address where we should mail your sales tax information, including building number, suite or apartment number, street, road,
court boulevard or and directional indicator as applicable. Example: 123 N. Main St., Suite 345. Provide the vanity postal city name associated with the
address if applicable. Example: Lakeway instead Austin, of Alamo Heights instead San of Antonio. See http://www.usps.com for correct standardized
address. If the mailing address outside is the United States, enter the mailing address for postal delivery the in country where we should send the
information.
Item 23. Enter the name the of merchant credit card processor online or payment processor (such as PayPal) and the merchant identification number
assigned by the processor.
PLACE OF BUSINESS INFORMATION

A place businessof or business location any is store, office location or that you operate for the purpose receiving of orders for tangible personal property
or taxable services, including any warehouse similar or location where you sell three more or taxable items calendar in a year. your If home location is a
where you receive orders, that location isconsidered a place business.of See Rule 3.286 about seller’s and purchaser’s responsibilities and Rule 3.334,
local sales and use taxes.
Item 24. Enter the name you will use conduct to business different if from the applicant name. Example: “doing a business as” (DBA) name registered with
a county the or SOS. Enter the physical address your of business location including, applicable, if the name the of shopping center building or where the
business is located. Provide the actual location your of business, including building number and street address. Example: “323 Jones Road.” Do not use
a post office box number rural or route number. Enter any helpful directions, such as “two miles south FM of 1960 on Jones Rd.”
Item 25. If the place ofbusiness is physically located within the boundaries city, of a enter the name that of city. can It be different from the postal city name
provided Item in 26. Example: business A within the Houston city limits can be located ZIP in a code area that uses Friendswood as the postal city name.
Contact the city planning office the or tax appraisal district determine to the city where your business actually is located.
Item 26. Enter the name of the county where this business is physically located. Example: A business outside the Beaumont city limits can be located in
Orange County Jefferson or County. business A that located is inside the city limits San of Marcos may be either in Hays County Caldwell or County.
Item 28. Check the YES box you if will ship deliver or items tocities or counties in Texas other than where you have your place business. of
Example: A company that ships items from their store Paige, in Texas Dallas, to Texas should check YES.”
Item 30. Maintains, occupies, oruses in this state, permanently temporarily, or directly orindirectly, or through an agent by whatever name called, kiosk, a
office, distribution center, sales sample or room place, or warehouse storage or place, any or other physical location where business conducted; is and
delivers property sold by the seller to purchasers in this state.
Item 31. Do not complete this section you if have aplace of business in Texas. If you do not have aplace of business in Texas, list the names and addresses
of all representatives, agents, contractors or others representing your business in Texas.
Item 33. Check the "YES" box you if will travel customers' to locations provide to taxable services. Example: company A providing landscaping services
should check "YES."
Item 34. List all locations orevents in Texas where you will sell solicit or business on atemporary recurringor basis. Include the dates known) (if you will be
at that location, even you if sell from avan or cargo truck parking in a lot. Example: "parking lot on the corner Hollywood of and Vine" "first or weekend of
each month."
Item 36. You directly indirectly or own (50% more or interest) you or are directly indirectly or owned (50% more or interest) by aperson entityor that
maintains 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
Item 37. You directly indirectly or own (50% more or interest) you or are directly indirectly or owned (50% more or interest) by aperson entityor that
maintains a location in Texas to advertise, promote, or facilitate sales, deliveries, or returns of your products
Item 39. Marketplace provider person is a who owns oroperates a marketplace (a physical or electronic medium through which persons other than the
owner makes sales taxable of items) and directly indirectly or processes sales payments or for marketplace sellers.
Item 41. If you sell alcoholic beverages Texas, in you must have an alcoholic beverages permit from the Texas Alcoholic Beverage Commission.
See www.tabc.texas.gov.
Item 42. If you are winery a located outside Texas that ships wine directly Texas to customers, you must also have an Out-of-State Winery Direct Shipper's
Permit from the Texas Alcoholic Beverage Commission (TABC). See www.tabc/texas/gov.
Item 43. A health spa defined is as business a that sells memberships provide to its members instruction physical in exercise the or use facilities of for a
physical exercise program. Health spa operators must register with the Secretary State of and include acopy theirof certificate registration of when
applying for sales a tax permit. Examples include gym, a circuit training and any other fitness facility that sells memberships. See Occupations Code,
Sections 702.003, 702.101 and 702.107.

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Item 44. If you sell electronic cigarettes, e-cigars, e-pipes, accessories or c component parts, you must comply with the Texas Health and Safety Code,
Chapter 161, relating to the sale, distribution, possession and use of e-cigarettes.Items 44a and 44b. For all internet, mail order or telephone order
delivery sales in a month, the seller must file Form 69-140, Texas Cigarette and E-Cigarette Delivery Sales Report, with the Comptroller's office. See
Publication 98-697, Information for Internet, Mail Order and Telephone Cigarette Sellers at www.comptroller.texas.gov/taxes/publications/98-697.php
Item 45. If you sell fireworks in Texas, you must have a permit from the Texas Department of Insurance. Fireworks sellers must collect sales and use tax.
Contact the Texas Department of Insurance (www.tdi.texas.gov) for permit information
Item 46. SLT - As an alternative to collecting each of the local tax jurisdictions, remote sellers have the option to use the Single Local Tax (SLT) rate that
computes the amount of the local tax that remote sellers are required to collect and remit. Marketplace providers are not eligible for the Single Local Tax
(SLT).
Item 49. The Comptroller's office uses the North American Industry Classification System (NAICS), a product of the U.S. Census Bureau, to assign a code
that indicates the general type of business operated in Texas. To find your NAICS code, go to www.census.gov/eos/www/naics/. Enter one word in the
keyword search field that generally describes your business. For example, if your business is a restaurant, enter "restaurant." The search will return
several options. To the left of each option is its six-digit NAICS code. Select the code that best fits your business.
Enter the NAICS code for your business, or check the box for your general type of business.
Explain the type of business operated and/or primary type of products you sell. Example: "bookkeeping for small businesses" or "interior decorator for
homes."
Item 50. You will be required to report interest earned on sales tax if you:
make sales using installment or deferred payment plans using your own financing on which interest is charged; AND
keep your records on a cash basis of accounting; AND
charge interest on the entire balance, including sales tax, on the sale of taxable items made on installment purchases or deferred payment plans.

Item 51. The sale, lease or rental of off-road, heavy-duty (50 horsepower or greater) diesel equipment is subject to sales and use tax, plus an additional 2
percent surcharge. See www.comptroller.texas.gov/taxes/motor-vehicle/terp-offroad.php.
Item 52. If you are telecommunicationsa utility, mobilea service provider businessor a service user that provides local exchange access, equivalent local
exchange access, wireless telecommunications connections or intrastate long-distance service, you must collect emergency communications charges
and/or surcharges.
Item 53. A 2 percent prepaid wireless 9-1-1 emergency service fee dueis on the purchase price eachof prepaid wireless telecommunications service that
allows a caller to access 9-1-1 emergency communications service. The seller collects the fee from the customer at the time of sale.

Mail the application to: Comptroller of Public Accounts
111 E. 17th St.
Austin, TX 78774-0100
You will receive your permit approximately four weeks after we receive your completed and signed application. Incomplete applications will delay the
process.

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