Applying for Sales Tax
Definitions
Closing a Location
Penalties
Filing Requirements
100

Those engaged in business that must have a sales tax permit are conducting this kind of activities 

what is 

  • Sell tangible personal property in Texas;
  • Lease or rent tangible personal property in Texas;
  • Sell taxable services in Texas; or
  • Sell or lease tangible personal property or taxable services to customers in Texas from an out-of-state business and have revenue from Texas of $500,000 or more in the past 12 months.
100

This is personal property that can be seen, weighed, measured, felt, or touched or that is perceptible to the senses.

What is Tangible Personal Property? 

100

Remote sellers needing to terminate the remote seller status or tax responsibility may use this form to close their business.

What is the Remote Seller's Intent to Terminate Use Tax Responsibilities/Remote Seller Status web form. Or Paper form 01-798

100

This is the Late filing fee for reports. 

What is- 

  • A $50 penalty is assessed on each report filed after the due date.
  • If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed.
  • If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.
100

These are the due dates for a Quarterly Filer

What are due dates of:

  • April 20 to report Jan. – March
  • July 20 to report April – June
  • Oct. 20 to report July – Sept.
  • Jan. 20 to report Oct. – Dec.
200

This is the fee for the sales tax permit.

What is There is no fee for the permit, but taxpayers may be required to post a security bond. 

200

The sale of certain services, including amusement, cable television, data processing and telecommunication services, is subject to Texas sales and use tax

What is a taxable service?

200

Sales taxpayers closing a place of business are responsible for filing a sales tax return for this period 

what is the time frame covering the final filing period.

200

Fill in the Blank 

The comptroller has __________ from the date a tax becomes due and payable to assess a deficiency tax liability.

What is four years 


200

For monthly filers, reports are due on this date

What is the 20th of the month following the reporting month.

300

This applicant cannot use the online application

what is if you are a sole owner, partner, officer or director and do not have a social security number.

300

This is an established outlet, office, or location operated by a seller for the purpose of receiving orders for taxable items from persons other than employees, independent contractors, and natural persons affiliated with the seller. 

What is the place of business of the seller - general definition- 3.334 a(18)

300

When closing a business tax may be due on these items. 

What are items purchased tax free for sale through the business.

300

The interest-owed rate for most taxes varies annually and is set at prime rate plus 1 percent. The prime rate is published in the Wall Street Journal on this day every year.  

What is the first business day of the year. 

300

The prepayment report and tax prepayment for a monthly filer are due on or before

What is the 15th day of each month

400

This is the name of the Sales Tax Surcharge on Diesel Equipment covered under this application? 

What is The Texas Emissions Reduction Plan (TERP) Off-Road, Heavy-Duty Diesel Equipment Surcharge

400

The comptroller may assess tax against the purchaser of a business if, at the time the business or stock of goods was acquired, the seller of the business had an outstanding sales tax liability with the state. This is known as,

What is Successor liability 

400

To close a location with any permit types including TABC, Tobacco, TERP, 911 Fees and Surcharge, Battery, etc, a taxpayer must complete what process? 

What is write in and request to close the location and additional tax type. 

400

This section handles accounts that owe past due taxes, 

What is the local Comptroller's field office or 800-252-8880 the enforcement/collections call center  

400

The prepayment report and tax prepayment for a quarterly filer are due on or before this day of the quarter. 

What is due on or before the 15th day of the second month of each quarter.

500

A Texas corporation must have this number to apply for a sales tax permit. 

What is the file number from the Texas Secretary of State.

500

This is tangible personal property and taxable services. The sale or use of this in electronic form instead of on physical media does not alter the tax status. 

What is a Taxable Item 

500

An existing remote seller that no longer wishes to use the single local use tax rate must notify the Comptroller’s office of their election using this form.

What is Form 01-799, Remote Seller's Intent to Elect or Revoke Use of Single Local Use Tax Rate.

500

This office handles delinquent accounts when the Comptroller's office exhausts its collection efforts. This is considered a certification of the account. 

What is the office of the Attorney General? 

500

If a return cannot be filed on time this type of extension can be filed under certain circumstances.

What is only if a disaster has been declared in your area.