Tax Responsibility Guide
Below is a list of fees collected by the Comptroller of Public Accounts. If you are responsible for reporting or paying one of these taxes or fees, and you DO NOT HAVE A PERMIT OR AN ACCOUNT WITH US FOR THIS PURPOSE, please obtain the proper application by calling the appropriate toll free number on the back of the form, by visiting Texas Tax Help or by visiting your local Enforcement field office.
Automotive Oil Sales Fee - If you manufacture and sell automotive oil in Texas; or you import or cause automotive oil to be imported into Texas for sale, use, or consumption; or you sell more than 25,000 gallons of automotive oil annually and you own a warehouse or distribution center located in Texas, you must complete Form AP-161.
Battery Sales Fee - If you sell or offer to sell new or used lead acid batteries in Texas, or you import or cause lead-acid batteries to be imported into Texas for sale, use, storage, or consumption, you must complete Form AP-160.
Cement Production Tax - If you manufacture or produce cement in Texas, or you import cement into Texas and distribute or sell cement in intrastate commerce or use the cement in Texas, you must complete Form AP-171.
Cigarette, Cigar and/or Tobacco Products Tax - If you plan to manufacture, import, wholesale, distribute, store, or make retail sales of cigarettes, cigars, and/or tobacco products, you must complete Form AP-175 or Form AP-193.
Coastal Protection Fee - If you transfer crude oil and condensate from or to vessels at a marine terminal located in Texas, you must complete Form AP-159.
Coin-Operated Amusement Machine Tax - If you engage in business to manufacture, own, operate, exhibit, buy, sell, rent, lease, import, trade, maintain, transport, deliver, store, or repair coin-operated amusement machines in Texas, you must complete Form AP-146 or Form AP-147.
Crude Oil and Natural Gas Production Taxes - If you produce and/or purchase crude oil and/or natural gas, you must complete Form AP-134.
Direct Payment Permit - If you annually purchase at least $800,000 worth of items subject to sales or use tax for your own use and not for resale, and you want to pay tax directly to us, you must complete Form AP-101 to qualify for the permit.
Fireworks Tax - If you sell small fireworks in the U.S. Department of Transportation’s 1.4G category (e.g., firecrackers, rockets, roman candles, and fountains), you must complete Form AP-201.
Franchise Tax - If you are a non-Texas corporation or a non- Texas limited liability company without a certifi cate of authority, please complete Form AP-114 to help us determine whether you are subject to the franchise tax.
Fuels Tax - If you are required to be licensed under Texas Motor Fuels Tax Law for the type and class license required, you must complete Form AP-133.
Gross Receipts Tax - If you provide certain services on oil and gas wells OR are a utility company located in an incorporated city or town having a population of more than 1,000 according to the most recent federal census and intend to do business in Texas, you must complete Form AP-110.
Hotel Occupancy Tax - If you provide sleeping accommodations to the public for a cost of $15 or more per day, you must complete Form AP-102.
Insurance Premium Tax (Independently Procured Insurance) - If you have insurance coverage on Texas risks with an insurance carrier not licensed to do business in Texas in which the contract was negotiated entirely outside of Texas, and was not obtained through a Texas licensed surplus lines agent or registered purchasing group, you must complete Form AP-173.
Insurance Premium Tax (Unauthorized Insurance) - If you do not hold a certificate of authority from the Texas Department of Insurance and you write insurance coverage on Texas risks, excluding coverage placed through a licensed surplus lines agent or, insurance that is independently procured on which tax has been paid to this state, you must complete the Form AP-173.
International Fuel Tax Agreement (IFTA) - If you operate qualified motor vehicles that require you to be licensed under the International Fuel Tax Agreement, you must complete Form AP-178.
Manufactured Housing Sales Tax - If you are a manufacturer of manufactured homes or industrialized housing engaged in business in Texas, you must complete Form AP-118.
Maquiladora Export Permit - If you are a maquiladora enterprise and wish to make tax-free purchases in Texas for export to Mexico, you must complete Form AP-153, to receive the permit.
Mixed Beverage Gross Receipts Tax - If you sell or serve mixed beverages, you must contact the Texas Alcoholic Beverage Commission.
Motor Vehicle Gross Rental Tax - If you rent motor vehicles in Texas, you must complete Form AP-143.
Motor Vehicle Seller-Financed Sales Tax - If you sell motor vehicles and finance those sales and collect Motor Vehicle Sales Tax in periodic payments, you must complete Form AP-169.
Oyster Sales Fee - If you harvest, purchase, handle, store, pack, label, unload at dockside, sell, or hold oysters taken from Texas waters, you must contact the Texas Department of Health for a Shellfish Certificate, a numbered document that the Seafood Safety Division issues and that authorizes a dealer to process oysters for sale. You will also have to file a monthly Oyster Sales Fee Report with the Comptroller.
Petroleum Products Delivery Fee - If you are required to be licensed under Texas Water Code, Sec. 26.3574, you must complete Form AP-154.
Public Utility Gross Receipts Assessment - If you are a telecommunications utility, an interexchange telecommunications carrier, an electric utility, a retail electric provider, or an electric cooperative within the jurisdiction of the Public Utility Commission of Texas, that serves the ultimate consumer in Texas, you must contact the Comptroller’s office to set up an account.
Sales and Use Tax - If you engage in business in Texas; AND you sell or lease tangible personal property or provide taxable services in Texas to customers in Texas; and/or you acquire tangible personal property or taxable services from out-of-state suppliers that do not hold a Texas Sales or Use Tax permit, you must complete Form AP-201.
Sulphur Production Tax - If you own, control, manage, lease, or operate a sulphur mine, well, or shaft, or produce sulphur by any method, system, or manner, you must complete Form AP-171.
Texas Customs Broker License - If you have been licensed by the United States Customs Service to act as a customs house broker AND want to issue export certifications, you must complete Form AP- 168.
Texas Emissions Reduction Plan (TERP) Surcharge - If you sell, lease, or rent heavy-duty, off-road diesel equipment classified as construction equipment, you must complete Form AP-201.
Telecommunications Infrastructure Fund - If you sell or resell telecommunications services, such as the electronic submission of tax returns or other information, the provision of phone service for a charge to tenants or hotel guests, fax services, or paging services, or you are telecommunications utility or a mobile service provider collecting and paying sales tax on telecommunications receipts under Texas Tax Code, Chapter 151, you must complete Form AP-201.
911 Fees - 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 and you are responsible for collecting 9-1-1 emergency communications fees and/or surcharges, you must complete Form AP-201.