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01-922-2 Item c. Enter the taxpayer number shown on your sales tax If the return is not preprinted, enter
(Rev.5-19/14) Item d.
permit. If you have not received your sales tax permit and the filing period of this report (month, quarter Item l. If you had zero to report in Items 1, 2 and 3 for all outlets during this filing
Item j. Indicate if you are taking a credit to reduce taxes due on this return. you are a sole owner, enter your Social Security number. or year) and the last day of the period. period, blacken this box, sign and date this return and mail to the Comptroller’s office.
If "YES," complete and submit Form 01-148, Credits and Customs Broker
Other types of organizations may enter their Federal Examples: “Quarter Ending 09-30-16” “Month
Schedule, with your return. Examples of these credits include:
Employer Identification Number (FEIN), if a taxpayer Ending 10-31-16” “Year Ending 12-31-16” Enter the trade name, actual location and five digit outlet number
Purchases: number has not been assigned. Item 6.
• Paying or accruing tax on a non-taxable or exempt purchase in error. shown on your sales tax permit for each outlet you are reporting. Use street
• Resale address. Do not use P.O. Box or Rural Route number.
• Manufacturing exemptions • If you do not have a permit, leave outlet number blank.
• Accrued and paid tax on the same taxable purchase. • If you are reporting use tax from out-of-state locations, use outlet number
Sales: “00000.”
• Remitting tax on sales that qualify for an exemption: • If the physical location (outlet) is no longer in business, write “out of business”
• Resale and date of closing next to any outlet that is no longer in business.
• Manufacturing • If the physical location address is different from the preprinted physical
• Agricultural/Timber location address, make correction next to the incorrect information.
• Remitting tax on sales where merchandise is returned. • If a new outlet has been opened, write the outlet trade name, actual location
Others: and opening date in a blank space on the return along with a brief description
• Calculation or bookkeeping errors. of the business.
If you are claiming bad debt credit to reduce your tax due, you must file
electronically at www.comptroller.texas.gov/taxes/file-pay/.
Claim the credit in Item 2 by subtracting the sum of purchases and/or sales Items 7a and 7b. Multiply Item 4 by the state tax rate and enter in Item 7a.
you paid taxes on in error, or refunded to a customer, from the amount of Multiply Item 5 by the local tax rate and enter in Item 7b. If your return is not
taxable sales. Credit for a local taxing jurisdiction cannot be taken unless pre-printed, refer to the booklet, Texas Sales and Use Tax Rates (Pub. 96-132),
you have reported that jurisdiction on a previously filed tax return. A claim for a list of the current city, transit, county and SPD rates. If “USE LIST” is
for refund must be filed directly with the Comptroller. Refund instructions preprinted in Item 7b, report the tax on the Texas List Supplement (Form 01-116).
are available at www.comptroller.texas.gov/taxes/sales/refunds.
Item 8. Combine the state sales tax due from all outlets (Items 7a) and enter the
Item k. If you refunded sales tax for items exported outside the U.S. based on total tax in Column a. Combine local sales tax due from Item 7b from all pages
a Texas Licensed Customs Broker Export Certificate, you must complete and and enter the total tax in Column b.
submit the Credits and Customs Broker Schedule (Form 01-148) with your return.
Item 9. The amount preprinted in Item 9 includes the amount of your pre-
Items 1 - 7. If you have more than one place of business, you must file the payment plus the allowable prepayment discount.
outlet supplement (Form 01-115) with the Texas Sales and Use Tax Return. • If you prepaid timely and the amount is not printed in Item 9, calculate the
Items 1 - 7 on the outlet supplement are the same as items 1 - 7 on the credit by dividing the prepaid amount by .9825, and enter the result in Item 9.
Texas Sales and Use Tax Return (Form 01-114). • If the total tax due in either column of Item 8 is greater than the prepayment,
Item 1. Enter the total amount (not including tax) of ALL sales, services, enter the difference in Item 10. Multiply the difference by .005 and enter the
leases and rentals of tangible personal property including all related charges result in Item 11.
made in Texas during the reporting period. Report whole dollars only. Enter • If the total due in either Item 8a or 8b is less than the prepayment credit in
"0" if you have no sales to report. Texas Sales are defined as all sales made Item 9a or 9b, enter the difference in Item 10a or 10b. Multiply the difference
from a Texas in-state location AND all sales made into Texas from an out-of- by .9825 and enter the result in Item 13 to determine the amount of refund.
state location. Bracket the amount as <xxx.xx>.
• If you are filing your return or paying the tax late, mark out the preprinted
Item 2. Enter the total amount (not including tax) of all TAXABLE sales, amount in Item 9 and enter the actual amount paid with your prepayment
services, leases and rentals of tangible personal property including report.
all TAXABLE related charges made during the reporting period. Note: Discount applies only if all prepayment requirements are met AND your
Report whole dollars only and enter "0" if you have no sales to report. regular sales and use tax return AND any additional payments are postmarked
If you are taking a credit on the return, claim the credit in Item 2 by by the due date.
subtracting the sum of purchases and/or sales you paid taxes on in
error or refunded to a customer, from the amount of taxable sales. Item 10. Subtract the prepayment credit in Item 9 from the total tax due
in Item 8. Enter the result in Item 10.
Item 3. Enter the total amount of taxable purchases that you made for your
own use. Taxable purchases include items that were purchased, leased
or rented for personal or business use on which sales or use tax was not Item 11. If you are filing your return and paying the tax due on or before the
paid. This includes purchases from in- or out-of-state sellers, exempt items due date, multiply the total tax due in Item 8 by 1/2 percent (.005) and enter the
taken out of inventory for use, items given away, and items purchased for result in Item 11. (Prepayers: See instructions for Item 9.)
an exempt use but actually used in a taxable manner. Taxable purchases Note: Do not take the discount if the return and/or payment is not timely.
do not include inventory items being held exclusively for resale. Report
whole dollars only. Enter "0" if you have no taxable purchases to report. Item 12. If you requested that a prior payment and/or an overpayment be
applied to this period, a preprinted return from the Comptroller's office will
Item 4. Add Taxable Sales (Item 2) to Taxable Purchases (Item 3), and enter the result in include this amount in Item 12.
Item 4. Do not include Total Texas Sales (Item 1) in this total. Report whole dollars only.
Item 5. To report local tax by outlet, the amount subject to local tax must be the same for all local taxing authorities (city, transit, county and/ Item 14. Penalty and interest
or special purpose district) for that outlet. If any of these local amounts are different for the outlet, you MUST report your local tax on the List • 1-30 days late: Enter penalty of 5 percent (.05).
Supplement (Form 01-116-A). Report whole dollars only ($50, not $50.35). If "NOT APPLICABLE" is preprinted in Item 5, do not enter an • 31-60 days late: Enter penalty of 10 percent (.10).
amount. Credit for a local taxing jurisdiction cannot be taken unless you have reported that jurisdiction on a previously filed tax return. A claim • Over 60 days late: Enter 10 percent (.10) penalty plus interest. Calculate interest at the rate published online at www.comptroller.texas.gov,
for refund must be filed directly with the Comptroller. Refund instructions are available at www.comptroller.texas.gov/taxes/sales/refunds. If or call the Comptroller at 1-877-447-2834 for the applicable interest rate.
you are claiming bad debt credit on this return, you must file electronically at www.comptroller.texas.gov/taxes/file-pay/. Note: An additional $50 late filing penalty will be assessed each time a return is filed after the due date.
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