Form Ap-157 - Texas Sole Owner Application - 2005

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CLEAR FORM

TEXAS SOLE OWNER APPLICATION

FOR SALES TAX PERMIT; USE TAX PERMIT; 9-1-1 EMERGENCY COMMUNICATIONS;

OFF-ROAD, HEAVY DUTY DIESEL POWERED EQUIPMENT SURCHARGE;

FIREWORKS TAX; AND/OR TELECOMMUNICATIONS INFRASTRUCTURE FUND ASSESSMENT

CAROLE KEETON STRAYHORN • TEXAS COMPTROLLER OF PUBLIC ACCOUNTS

GENERAL INSTRUCTIONS

DEFINITIONS -

• SALES TAX PERMIT: This permit is required for every individual, partnership, corporation, or organization

WHO MUST SUBMIT THIS APPLICATION - You must submit this application if:

who makes sales, leases or rentals of taxable items in Texas. Permits are issued without charge.

• you are an individual engaged in business in Texas; AND

• SALES TAX BOND: You may need to post a bond or other security for this permit. To determine the amount

• you are selling tangible personal property or providing taxable services in Texas to customers in

of bond or security required, complete a "Texas Sales and Use Tax Bond-Security Information," Form 01-707.

Texas; and/or

Submit this application and Form 01-707 to avoid delay in receiving your permit.

• you acquire tangible personal property or taxable services from out-of-state suppliers that do not hold

• USE TAX PERMIT: This permit is required for every individual who makes sales, leases or rentals of taxable

a Texas permit; OR

items in Texas but does NOT have a place of business in Texas, AND for out-of-state contractors improving real

• you sell or resell telecommunications services, such as the electronic transmission of tax returns or

property in Texas with tangible personal property purchased outside of Texas.

other information, the provision of phone service for a charge to tenants or hotel guests, fax services,

• PLACE OF BUSINESS OR BUSINESS LOCATION: Any store, office, or location where you receive orders

or paging services, or you are a telecommunications utility or a mobile service provider collecting and

for tangible personal property or taxable services or make sales, leases or rentals of tangible personal property

paying telecommunications receipts under Texas Tax Code, Chapter 151. OR

or taxable services at least three times or more in a calendar year. (See Rule 3.286: State Sales and Use Tax

• you are a telecommunications utility, a mobile service provider, or a business service user that

Seller's and Purchaser's Responsibilities.)

provides local exchange access, equivalent local exchange access, wireless telecommunications

• HEALTH SPA: A business that offers for sale, or sells, memberships that provide the members instruction

connections or intrastate long-distance service, and you are responsible for collecting emergency

in or the use of facilities for a physical exercise program. (See Occupations Code 702.003 for more details.)

communications charges and/or surcharges under Texas Health and Safety Code, Chapter 771; OR

Examples may include a gym, circuit training, and any other fitness facility that sells memberships.

•

you sell fireworks at retail; (You are required to charge both the sales tax and the fireworks tax.)

•

you sell memberships to a health spa;

Complete this application and mail to:

COMPTROLLER OF PUBLIC ACCOUNTS

•

you sell, lease, or rent heavy-duty, off-road diesel equipment. (You are required to charge both the sales

111 E. 17th Street

tax and the surcharge.)

Austin, TX 78774-0100

NOTE:

If you have been making sales and have not applied for a permit, you will need to file returns and pay tax,

SPECIFIC INSTRUCTIONS

plus applicable penalty and interest, for the period of time that you have been in business.

FOR ASSISTANCE - If you have any questions about this application, contact your nearest Texas State

Item 26 - You WILL be required to report interest earned on sales tax IF:

Comptroller's Office or call us toll free at 1-800-252-5555. The local number in Austin is 512/463-4600. The Tax

• you make retail sales of taxable items on an installment purchase plan or deferred payment plan; AND

Help E-mail Address is: tax.help@cpa.state.tx.us

• you charge interest on the entire balance, including sales tax, on the sale of taxable items made on

installment purchases or deferred payment plans; AND

AMERICANS WITH DISABILITIES ACT- In compliance with the Americans with Disabilities Act, this document

• you do your own financing on some accounts on which interest is charged; AND

may be requested in alternative formats by calling toll free 1-800-252-5555.

• you include installment payments which were received during a reporting period in "TOTAL SALES"

on your sales tax return for that period (i.e., you keep your records on a cash basis of accounting).

FEDERAL PRIVACY ACT - Disclosure of your social security number is required and authorized under law, for

NOTE: If any one of the statements above does NOT apply to your business, then you will NOT

the purpose of tax administration and identification of any individual affected by applicable law. 42 U.S.C.

be required to report interest earned on sales tax.

§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

You have certain rights under Ch. 559, Government Code, to review, request, and correct information

applicable federal law.

we have on file about you. Contact us at the address or toll-free number listed on this form.

If you are hiring one or more employees, please contact the Texas Workforce Commission (512/463-2699) or your

local TWC tax office to determine if you are liable for payroll taxes under the Texas Unemployment Compensation

Act.

• TYPE OR PRINT

• Do NOT write in shaded areas.

AP-157 (Rev.7-05/12)

1. Taxpayer number for reporting any Texas tax OR

Texas identification number if you now have or have ever had one ................................................................................

2. Social security number (SSN) if you are an individual-sole owner ..............................................................................

Check here if you do not have a SSN.

4. Legal name of sole owner (First name, middle initial, and last name)

If you have registered a DBA (Doing Business As) with either the Texas Secretary of State or your local county clerk, enter below and attach

documentation. If not, please leave blank.

5. Mailing address

Street number, P.O. Box, or rural route and box number

City

State/province

ZIP code

County (or country, if outside the U.S.)

6. Name and daytime phone number of person to contact regarding day to day business operations

7. Principal type of business

Agriculture

Transportation

Retail Trade

Real Estate

Mining

Communications (See Item 27)

Finance

Services

Construction

Utilities

Insurance

Public Administration

Manufacturing

Wholesale Trade

Health Spa

Other (explain)

8. Primary business activities and type of products or services to be sold

SIC/NAICS

9. Is your business located outside Texas? .........................................

YES

If "YES," skip to Item 17.

10. Is your business located inside the boundaries of an incorporated city? ......................................................................................

YES

If "YES," indicate city (You may need to contact your local city/county planning offices for assistance in determining the city taxing jurisdiction for your

business location.)

11. Business location name

Business location phone

Business location street address (Do not use P.O. Box or rural route.)

City

State

ZIP code

County

Physical location (If business location address is a rural route and box number, provide directions)

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