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AP-220-3

(Rev.5-16/8)

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 or boulevard 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 of Austin, Alamo Heights instead of San Antonio. See for correct standardized

address. If the mailing address is outside the United States, enter the mailing address for postal delivery in the country where we should send the

information.

Item 23. Enter the name of the merchant credit card processor or online payment processor (such as PayPal) and the merchant identification number

assigned by the processor.

PLACE OF BUSINESS INFORMATION

A place of business or business location is any store, office or location that you operate for the purpose of receiving orders for tangible personal property

or taxable services, including any warehouse or similar location where you sell three or more taxable items in a calendar year. If your home is a location

where you receive orders, that location is considered a place of business. 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 to conduct business if different from the applicant name. Example: a “doing business as” (DBA) name registered with

a county or the SOS. Enter the physical address of your business location including, if applicable, the name of the shopping center or building where the

business is located. Provide the actual location of your business, including building number and street address. Example: “323 Jones Road.” Do not use

a post office box number or rural route number. Enter any helpful directions, such as “two miles south of FM 1960 on Jones Rd.”

Item 25. If the place of business is physically located within the boundaries of a city, enter the name of that city. It can be different from the postal city name

provided in Item 26. Example: A business within the Houston city limits can be located in a ZIP code area that uses Friendswood as the postal city name.

Contact the city planning office or the tax appraisal district to determine the city where your business is actually 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 or Jefferson County. A business that is located inside the city limits of San Marcos may be in either Hays County or Caldwell County.

Item 32. Check the “YES” box if you will mail or ship taxable items to customers or if you will travel to customers' locations to provide taxable services.

Example: A company providing landscaping services should check “YES.”

Item 34. 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 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 35. List all locations or events in Texas where you will sell or solicit business on a temporary or recurring basis. Include the dates (if known) you will be

at that location, even if you sell from a van or cargo truck in a parking lot. Example: “parking lot on the corner of Hollywood and Vine” or “first weekend of

each month.”

Item 36. 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 37. List all locations (storage unit, warehouse, home office, etc.) operated by the company in Texas that do not accept three or more orders each

calendar year.

Item 38. If you are a telecommunications utility, a mobile service provider or a business 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.

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