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AP-220-4

(Rev.5-16/8)

Item 39. A 2 percent prepaid wireless 9-1-1 emergency service fee is due on the purchase price of each 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.

Item 40. 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 ( ) for permit information.

Item 41. If you sell electronic cigarettes, e-cigars, e-pipes, accessories or 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 41a and 41b. 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

Item 42. 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

Item 43. If you are a winery located outside Texas that ships wine directly to Texas customers, you must also have an Out-of-State Winery Direct Shipper’s

Permit from the Texas Alcoholic Beverage Commission (TABC). See

Item 44. If you sell alcoholic beverages in Texas, you must have an alcoholic beverages permit from the Texas Alcoholic Beverage Commission. See

Item 45. A health spa is defined as a business that sells memberships to provide its members instruction in physical exercise or the use of facilities for a

physical exercise program. Health spa operators must register with the Secretary of State and include a copy of their certificate of registration when

applying for a sales tax permit. Examples include a gym, circuit training and any other fitness facility that sells memberships. See Occupations Code,

Sections 702.003, 702.101 and 702.107.

Item 46. Do not complete this section if you have a place of business in Texas. If you do not have a place of business in Texas, list the names and

addresses of all representatives, agents, contractors or others representing your business in Texas.

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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