Instructions for Completing 

                               Texas Sales and Use Tax Permit Application 

                       GLENN HEGAR                              TEXAS COMPTROLLER OF PUBLIC ACCOUNTS 

                            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 
 • collecttaxontheretailsaleoffireworks;                   or 
 •  collect tax on the sale of health spa memberships; or 
 • sell,leaseorrentoff-road,heavy-dutydiesel-poweredequipment(Youmustchargeboththesalestaxandthesurcharge.);                                  or 
 • areanout-of-statewinerythatshipswinedirectlytocustomersinTexas(YoumustalsoobtainanOut-of-StateWineryDirectShipper’s                                   
   PermitfromtheTexasAlcoholicBeverageCommission.);                        or 
 • sellcigarettes,cigarsand/ortobaccoproductstocustomersinTexas(YoumustalsoobtainaCigarette/TobaccoRetailer’sPermitfromthe                                   
   Comptroller’soffice.);             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 
 • arearemotesellerormarketplaceprovider.                      
 Wholesalersandretailersmustapplyforasalestaxpermit.InternetandcatalogsellersengagedinbusinessinTexasmustbepermittedand                                       
 must collect and pay the applicable state and local taxes on sales delivered in Texas. 
ENGAGED IN BUSINESS 
 YouareengagedinbusinessinTexasifyouoryouragentareinvolvedinanyofthefollowingactivitiesinTexas:sell,lease,rentortakeorders                                      
 for tangible personal property; perform taxable services; use a warehouse or other location to store property or otherwise conduct business; 
 benefitfromanauthorizedinstallation,serviceorrepairfacility;orallowafranchiseeorlicenseetooperateunderyourtradename,iftheyare                                
 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 
 Directsalesorganizationsandmulti-levelmarketingcompaniesmustcollectandpaystateandlocalsalesandusetaxesondistributors’sales                                    
 inTexas.Thedirectsalesorganizationscompanyisregardedasthesellersopermitsarenotissuedtodistributors.Directsalescompanies                                   
 mustcollectsalestaxesfromtheindependentdistributorsandcannotacceptresalecertificates.Formoreinformation,seeRule3.286related                                  
 toseller’sandpurchaser’sresponsibilities.                 

TAXPAYER SEMINARS 
 TheComptroller’sofficeconductstaxpayerseminarsonthetaxresponsibilitiesofbuyers,sellersandserviceproviders.See                              
 www.comptroller.texas.gov/taxes/resources/seminars.php/orcall1-800-252-5555.                     

IMPORTANT SOURCES 
      AlistofalltaxesandfeestheComptroller’sofficecollectsisonlineatwww.comptroller.texas.gov/taxes/.                         
       NewbusinessesandTexaspermitsandlicensesinformation-SecretaryofState(www.sos.texas.gov).Youshouldalsocheckwithyour                                       
       citygovernment,taxassessor-collectororchamberofcommercetofindoutifyouareresponsibleforanylocaltaxes,permitsorfees.                                    
       Employeeinformation–TexasWorkforceCommission(www.twc.texas.gov)                            
       Federalincometaxinformation–InternalRevenueService(www.irs.gov)                          
       SocialSecurityinformation–SocialSecurityAdministration(www.ssa.gov)                       

FOR ASSISTANCE 
 Submitquestionsonlineatwww.comptroller.texas.gov/web-forms/tax-help/orcall1-800-252-5555.RepresentativesareavailableMondaythrough                          
 Friday(exceptfederalholidays),8:00a.m.–5:00p.m.Youcanalsoreadfrequentlyaskedquestionsatwww.comptroller.texas.gov/taxes/tax-faq.php/.                           

AP-220-1(Rev.9-20/11)  

         AP-220-2 
         (Rev.9-20/11) 

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-IncompliancewiththeAmericanswithDisabilitiesAct,youcanrequestthisdocumentinalternativeformatsby                                                
calling1-800-252-5555.         
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-DisclosureofallSocialSecuritynumbersrequestedonthisformisrequiredandauthorizedunderlaw,forthepurposeoftax                                                 
administrationandidentificationofanyindividualaffectedbyapplicablelaw,42U.S.C.Section405(c)(2)(C)(i);TexasGovernmentCodeSections403.011                                             
and403.078.      Releaseofinformationonthisform,includingnamesandtelephonenumbers,inresponsetoapublicinformationrequestwillbegoverned                                              
bythePublicInformationAct,Chapter552,GovernmentCode,andapplicablefederallaw.                                   

                                                                 SPECIFIC INSTRUCTIONS 

                                                                            ENTITY INFORMATION 

Item 2. EnterthelegalnameoftheentityapplyingfortheTexasSalesandUseTaxPermit.Donotentera“doingbusinessas”(DBA)name.                                                
Item 3. FederalEmployerIdentificationNumbers(FEINs)areissuedbytheInternalRevenueService(IRS)toreportfederalincometaxes.Ifyouneedan                                              
FEIN,contacttheIRSat1-800-829-1040orgotowww.irs.gov.                         
Item 5. Iftheapplicantisalready,orhaspreviouslybeenregisteredwiththeComptroller’sofficeforreportinganyTexasstatetax(franchise,fuels,hotel,                                     
etc.),entertheaccount’s11-digittaxpayernumber.Leaveblankiftheapplicant(s)hasnotpreviouslyregisteredwiththeComptroller’soffice.                                       
Item 6. IftheapplicanthasregisteredforaTexasidentificationnumber(TIN)asavendortothestate,enterthe11-digittaxpayernumberassignedtothe                                           
account.LeaveblankiftheapplicanthasnotpreviouslyregisteredwiththeComptroller’soffice.                               
Item 7. Non-Texasentitiesmustentertheirstateorcountry,formationdateandhomestateregistration/filenumber.Non-Texasentitiesnotregisteredwith                                       
theTexasSecretaryofState(SOS)shouldleavethisfieldblank.TheSOSissuesfilenumberswhenalegalentityinTexasfilesacertificateofformation                                                 
tocreatealegalentityinTexas.EntitieslegallyformedinotherstatesorcountriesmayneedtoobtainanapplicationforregistrationfromtheSOSto                                             
legallyconductbusinessinTexas.Limitedpartnershipsandlimitedliabilitypartnershipsmustprovideacopyoftheirregistrationdocumentsfiledwiththe                                          
statewheretheentitywaslegallycreated.Formoreinformation,contacttheSOSat512-463-5555orgotowww.sos.texas.gov.                                            
Item 8. Iftheapplicantisanentitythatwasinvolvedinamergerwithinthelastsevenyears,youmustsubmitdocumentationofthemergersuchasacopy                                                 
ofthemergerdocumentsfiledwiththestateofincorporationand/oracopyofthemergeragreementwiththisapplication.                                         
Item 9. EntertheSocialSecuritynumber(SSN)forallgeneralpartners,principalmembers/officers,managingdirectors,managersortrustees.Ifthegeneral                                          
partnerisacorporation,limitedliabilitycompanyorpartnership,entertheFEINassignedtotheentitybytheIRS,ifapplicable.                                     

                                                                   SOLE PROPRIETOR INFORMATION  

Item 10.  Enterthelegalnameofthepersonapplyingforthepermit.Donotentera“doingbusinessas”(DBA)name.Single-memberlimitedliability                                           
companiesandsoleownercorporationsshouldcompleteItems1-9andthenskiptoItem15.                                      
Item 11. EntertheSocialSecuritynumber(SSN)ofthepersonapplyingforthepermit.TheComptroller’sofficedoesnotmakeSSNsavailabletothe                                              
generalpublic.IftheapplicantdoesnothaveanSSN,DONOTenteratemporaryorothernumberassignedbytheIRSusedtofilefederalincometaxes.                                                         
Item 12.  Iftheapplicantisalready,orhaspreviouslybeen,registeredwiththeComptroller’sofficeforthereportingofanyTexasstatetax(franchise,fuels,                                     
hotel,etc.),entertheaccount’s11-digittaxpayernumber.LeaveblankiftheapplicanthasnotpreviouslyregisteredwiththeComptroller’soffice.Thismay                                            
result in a security bond request. 
Item 13.  IftheapplicanthasregisteredforaTexasidentificationnumber(TIN)asavendortothestate,enterthe11-digittaxpayernumberassignedtothe                                          
account.LeaveblankiftheapplicanthasnotpreviouslyregisteredwiththeComptroller’soffice.                               
Item 14.  FederalEmployerIdentificationNumbers(FEIN)areissuedbytheIRStoreportfederalincometaxes.IfyouneedanFEIN,contacttheIRSat                                              
1-800-829-1040orgotowww.irs.gov.               

                                                                                          - 2 -

         AP-220-3 
         (Rev.9-20/11) 

                                                                     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, 
 courtorboulevardanddirectionalindicatorasapplicable.Example:123N.MainSt.,Suite345.Providethevanitypostalcitynameassociatedwiththe                                                      
 addressifapplicable.Example:LakewayinsteadofAustin,AlamoHeightsinsteadofSanAntonio.Seehttp://www.usps.comforcorrectstandardized                                                      
 address.IfthemailingaddressisoutsidetheUnitedStates,enterthemailingaddressforpostaldeliveryinthecountrywhereweshouldsendthe                                                      
 information. 
Item 23. Enterthenameofthemerchantcreditcardprocessororonlinepaymentprocessor(suchasPayPal)andthemerchantidentificationnumber                                                       
 assigned by the processor.  
                                                                    PLACE OF BUSINESS INFORMATION 

Aplaceofbusinessorbusinesslocationisanystore,officeorlocationthatyouoperateforthepurposeofreceivingordersfortangiblepersonalproperty                                                   
 ortaxableservices,includinganywarehouseorsimilarlocationwhereyousellthreeormoretaxableitemsinacalendaryear.Ifyourhomeisalocation                                                        
 whereyoureceiveorders,thatlocationisconsideredaplaceofbusiness.SeeRule3.286aboutseller’sandpurchaser’sresponsibilitiesandRule3.334,                                                       
 local sales and use taxes. 
Item 24. Enterthenameyouwillusetoconductbusinessifdifferentfromtheapplicantname.Example:a“doingbusinessas”(DBA)nameregisteredwith                                                        
 acountyortheSOS.Enterthephysicaladdressofyourbusinesslocationincluding,ifapplicable,thenameoftheshoppingcenterorbuildingwherethe                                                         
 businessislocated.Providetheactuallocationofyourbusiness,includingbuildingnumberandstreetaddress.Example:“323JonesRoad.”Donotuse                                                         
 apostofficeboxnumberorruralroutenumber.              Enteranyhelpfuldirections,suchas“twomilessouthofFM1960onJonesRd.”                                        
Item 25. Iftheplaceofbusinessisphysicallylocatedwithintheboundariesofacity,enterthenameofthatcity.Itcanbedifferentfromthepostalcityname                                                   
 providedinItem26.Example:AbusinesswithintheHoustoncitylimitscanbelocatedinaZIPcodeareathatusesFriendswoodasthepostalcityname.                                                             
 Contactthecityplanningofficeorthetaxappraisaldistricttodeterminethecitywhereyourbusinessisactuallylocated.                                         
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 
 OrangeCountyorJeffersonCounty.AbusinessthatislocatedinsidethecitylimitsofSanMarcosmaybeineitherHaysCountyorCaldwellCounty.                                                           
Item 28. ChecktheYESboxifyouwillshipordeliveritemstocitiesorcountiesinTexasotherthanwhereyouhaveyourplaceofbusiness.                                                     
 Example:AcompanythatshipsitemsfromtheirstoreinPaige,TexastoDallas,TexasshouldcheckYES.”                                            
Item 30. Maintains,occupies,orusesinthisstate,permanentlyortemporarily,directlyorindirectly,orthroughanagentbywhatevernamecalled,akiosk,                                                
 office,distributioncenter,salesorsampleroomorplace,warehouseorstorageplace,oranyotherphysicallocationwherebusinessisconducted;and                                                      
 delivers property sold by the seller to purchasers in this state. 
Item 31. DonotcompletethissectionifyouhaveaplaceofbusinessinTexas.IfyoudonothaveaplaceofbusinessinTexas,listthenamesandaddresses                                                            
 of all representatives, agents, contractors or others representing your business in Texas. 
Item 33. Checkthe"YES"boxifyouwilltraveltocustomers'locationstoprovidetaxableservices.Example:Acompanyprovidinglandscapingservices                                                    
 shouldcheck"YES."           
Item 34. ListalllocationsoreventsinTexaswhereyouwillsellorsolicitbusinessonatemporaryorrecurringbasis.Includethedates(ifknown)youwillbe                                                   
 atthatlocation,evenifyousellfromavanorcargotruckinaparkinglot.Example:"parkinglotonthecornerofHollywoodandVine"or"firstweekendof                                                         
 eachmonth."      
Item 36. Youdirectlyorindirectlyown(50%ormoreinterest)oryouaredirectlyorindirectlyowned(50%ormoreinterest)byapersonorentitythat                                                  
 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. Youdirectlyorindirectlyown(50%ormoreinterest)oryouaredirectlyorindirectlyowned(50%ormoreinterest)byapersonorentitythat                                                  
 maintains a location in Texas to advertise, promote, or facilitate sales, deliveries, or returns of your products 
Item 39. Marketplaceproviderisapersonwhoownsoroperatesamarketplace(aphysicalorelectronicmediumthroughwhichpersonsotherthanthe                                                        
 ownermakessalesoftaxableitems)anddirectlyorindirectlyprocessessalesorpaymentsformarketplacesellers.                                         
Item 41. IfyousellalcoholicbeveragesinTexas,youmusthaveanalcoholicbeveragespermitfromtheTexasAlcoholicBeverageCommission.                                                    
 See www.tabc.texas.gov. 
Item 42. IfyouareawinerylocatedoutsideTexasthatshipswinedirectlytoTexascustomers,youmustalsohaveanOut-of-StateWineryDirectShipper's                                                      
 PermitfromtheTexasAlcoholicBeverageCommission(TABC).Seewww.tabc/texas/gov.                                    
Item 43. Ahealthspaisdefinedasabusinessthatsellsmembershipstoprovideitsmembersinstructioninphysicalexerciseortheuseoffacilitiesfora                                                   
 physicalexerciseprogram.HealthspaoperatorsmustregisterwiththeSecretaryofStateandincludeacopyoftheircertificateofregistrationwhen                                                    
 applyingforasalestaxpermit.Examplesincludeagym,circuittrainingandanyotherfitnessfacilitythatsellsmemberships.SeeOccupationsCode,                                                      
 Sections702.003,702.101and702.107.                  

                                                                                          - 3 -

         AP-220-4 
         (Rev.9-20/11) 

Item 44. Ifyousellelectroniccigarettes,e-cigars,e-pipes,accessoriesorccomponentparts,youmustcomplywiththeTexasHealthandSafetyCode,                          
 Chapter161,relatingtothesale,distribution,possessionanduseofe-cigarettes.Items44aand44b.Forallinternet,mailorderortelephoneorder                          
 deliverysalesinamonth,thesellermustfileForm69-140,TexasCigaretteandE-CigaretteDeliverySalesReport,withtheComptroller'soffice.See                            
 Publication98-697,InformationforInternet,MailOrderandTelephoneCigaretteSellersatwww.comptroller.texas.gov/taxes/publications/98-697.php                     
Item 45. IfyousellfireworksinTexas,youmusthaveapermitfromtheTexasDepartmentofInsurance.Fireworkssellersmustcollectsalesandusetax.                                 
 ContacttheTexasDepartmentofInsurance(www.tdi.texas.gov)forpermitinformation                    
Item 46. SLT-Asanalternativetocollectingeachofthelocaltaxjurisdictions,remotesellershavetheoptiontousetheSingleLocalTax(SLT)ratethat                             
 computestheamountofthelocaltaxthatremotesellersarerequiredtocollectandremit.MarketplaceprovidersarenoteligiblefortheSingleLocalTax                                  
 (SLT). 
Item 49. TheComptroller'sofficeusestheNorthAmericanIndustryClassificationSystem(NAICS),aproductoftheU.S.CensusBureau,toassignacode                                  
 thatindicatesthegeneraltypeofbusinessoperatedinTexas.TofindyourNAICScode,gotowww.census.gov/eos/www/naics/.Enteronewordinthe                                     
 keywordsearchfieldthatgenerallydescribesyourbusiness.Forexample,ifyourbusinessisarestaurant,enter"restaurant."Thesearchwillreturn                          
 severaloptions.Totheleftofeachoptionisitssix-digitNAICScode.Selectthecodethatbestfitsyourbusiness.                         
 EntertheNAICScodeforyourbusiness,orchecktheboxforyourgeneraltypeofbusiness.                          
 Explainthetypeofbusinessoperatedand/orprimarytypeofproductsyousell.Example:"bookkeepingforsmallbusinesses"or"interiordecoratorfor                                
 homes." 
Item 50.  You will be required to report interest earned on sales tax if you: 
 makesalesusinginstallmentordeferredpaymentplansusingyourownfinancingonwhichinterestischarged;                            AND 
 keepyourrecordsonacashbasisofaccounting;                 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. Thesale,leaseorrentalofoff-road,heavy-duty(50horsepowerorgreater)dieselequipmentissubjecttosalesandusetax,plusanadditional2                               
 percentsurcharge.Seewww.comptroller.texas.gov/taxes/motor-vehicle/terp-offroad.php.               
Item 52. Ifyouareatelecommunicationsutility,amobileserviceproviderorabusinessserviceuserthatprovideslocalexchangeaccess,equivalentlocal                            
 exchange access, wireless telecommunications connections or intrastate long-distance service, you must collect emergency communications charges 
 and/or surcharges. 
Item 53. A2percentprepaidwireless9-1-1emergencyservicefeeisdueonthepurchasepriceofeachprepaidwirelesstelecommunicationsservicethat                                 
 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 
 Youwillreceiveyourpermitapproximatelyfourweeksafterwereceiveyourcompletedandsignedapplication.Incompleteapplicationswilldelaythe                            
 process. 
  
                                                                                - 4 -