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The Texas AP-114 form, also known as the Texas Nexus Questionnaire, serves as a crucial document for businesses operating within the state. It collects essential information regarding a company's legal identity, including its name, mailing address, and business type. This form also inquires about the entity's activities in Texas, such as whether it maintains a physical presence or conducts business transactions within the state. Key sections of the form require details about the entity's formation, any mergers, and whether it holds a Certificate of Authority from the Texas Secretary of State. Additionally, the AP-114 prompts businesses to disclose their Texas tax permits and specific operational activities that may establish a nexus in the state. By providing a comprehensive overview of a business's operations and compliance with Texas regulations, the AP-114 plays a vital role in ensuring that entities fulfill their tax obligations and maintain accurate records with the Texas Comptroller of Public Accounts.

Sample - Texas Ap 114 Form

AP-114 (Rev.10-01/13)

TEXAS NEXUS QUESTIONNAIRE

Under Ch. 559, Government Code, you are entitled to review, request, and correct information we have on file about you, with limited exceptions in accordance with Ch. 552, Government Code. To request information for review or to request error correction, contact us at the address or toll-free number listed on this form.

 

1. Entity legal name and mailing address

 

INTERNAL US E ONLY

 

 

Job type:

MI SCAPP

T code: 0 0 9 9 1

 

 

Taxpayer number:

 

 

 

 

Tax type and reason code:

1 3 2 4

 

 

 

 

 

 

 

 

Reference number:

 

 

 

 

 

File number:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2A. If the information printed above is incorrect, enter the correct information.

 

 

 

 

Entity legal name

Business phone (Area code & number)

Street Address or P.O. Box

City

State

ZIP Code

County Code

2B. Business name ("Doing Business As" or "DBA")

3A. Federal E.I. Number

3B. Does the entity have any Texas tax permit number(s) issued by the Texas Comptroller of Public Accounts - (Sales, Use, Fuels, etc.)? (If yes, please list.)

4. Type of business (If "D" is checked, attach a list of general partners, names, FEIN, and addresses.)

 

 

A. Corporation

 

B. Limited Liability Company

 

C. Sole Proprietorship

 

D. Partnership

 

 

 

E. Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5A. State of formation

 

 

5B. Date of formation

5C. Has the entity been involved in a merger within the last seven years?

5D. Accounting year end

 

 

 

 

 

 

 

(Attach a detailed explanation.)

 

 

YES

 

 

NO

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6.Do you have a Certificate of Authority to do business in Texas issued by the Texas Secretary of State (SOS)?

(If "YES," please provide the SOS file number and the date issued.)

SOS file number

Date issued

 

 

YES

NO

7. Briefly describe the entity's business activities in Texas.

SIC code

8. Contact person and mailing address

9. Daytime phone (Area code and number)

 

 

 

 

10.

E-mail address

 

 

 

 

11.

Web site address

 

 

 

12. Check the items you have located in Texas.

 

 

A.MANUFACTURING PLANT

B.OFFICE

C.WAREHOUSE (owned or leased)

D.RETAIL OUTLET

E.REAL PROPERTY

F.PERSONAL PROPERTY

G.STOCK OF GOODS, INVENTORY

H.LEASED PROPERTY

I.SPACE IN DEPT. OR CHAIN STORE

J.TERMINAL FACILITY

K.EMPLOYEES

L.INDEPENDENT REPRESENTATIVES

ANS WER THE QUES TIONS BELOW AS THEY PERTAIN TO THE LAS T 7 YEARS .

13. Does the entity do any of the following in Texas (If "YES," indicate beginning date.)

YES

NO

Date

 

 

 

 

 

 

 

 

A. solicitation: have employees, independent contractors, agents, or other representatives in Texas to

 

 

 

 

 

 

 

 

promote or induce sales of the entity's goods or services;

 

 

 

 

 

 

 

 

B.services:

1.provide any service in Texas (regardless of whether the employees, independent contractors,

agents, or other representatives performing the services reside, have a home office or have a place of business in Texas);

2. install, erect, modify, maintain, or repair real or personal property in Texas; or

3. do warranty work in Texas, regardless of whether such warranty work is done by a third party.

C. place of business: maintain a place of business in Texas;

Form AP-114 (Back)(Rev.10-01/13)

YES NO Date

13.(Continued)

D. partners: act as a general partner in a general or limited partnership which is doing business in Texas;

E. contracting: perform a contract in Texas regardless of whether the entity brings its own employees into the state, hires local labor, or subcontracts with another;

F. inventory: have inventory in Texas;

G. real estate: hold, acquire, lease, or dispose of any property located in Texas;

H. shows: the staging of shows or other events in Texas;

I.transportation:

1. carry passengers or property in Texas if both pickup and delivery occur within Texas; or

2.have facilities and/or employees, independent contractors, agents, or other representatives in Texas for storage, delivery, or shipment of goods; for servicing, maintaining, or repairing of vehicles or other

equipment; for coordinating and directing the transportation of passengers or property; or for doing other business of the corporation/LLC;

J. franchisers: enter into one or more contracts with persons or other business entities located in Texas, by which:

1. the franchisee is granted the right to engage in the business of offering, selling, or distributing goods or services under a marketing plan or system prescribed in substantial part by the franchiser; and

2.the operation of a franchisee's business pursuant to such plan is substantially associated with the franchiser's trademark, service mark, trade name, logotype, advertising, or other commercial symbol

designating the franchiser or its affiliate;

K. processing: assemble, process, manufacture, or store goods in Texas;

L. advertising: enter Texas to purchase, place, or display advertising when the advertising is for the benefit of another;

M. processing and shipment: send materials to a Texas manufacturer, processor, repairer, or printer to be processed and stored in completed form awaiting orders for their shipment;

N. loan production activities: solicit sales contracts or loans, gather financial data, make credit checks, or perform other financial activities in Texas through employees, independent contractors, agents, or other representatives;

O. holding companies: maintain a place of business in Texas or manage direct, and/or perform services in Texas for subsidiaries or investee corporations/LLCs;

P. federal enclaves: do business in any area within Texas, even if the area is leased by, owned by, ceded to, or under the control of the federal government;

Q. consignments: have consigned goods in Texas;

R. delivering: deliver into Texas items it has sold, in company vehicles;

S. leasing: lease tangible personal property that is used in Texas.

Remarks:

I declare that the information in this document and any attachments is true and correct to the best of my knowledge and belief.

Authorized signature (Officer, director, authorized agent)

Date

Type or print name

Title

PROVIDING COMPLETE AND ACCURATE BUSINESS INFORMATION WILL EXPEDITE

THE PROCESSING OF YOUR QUESTIONNAIRE.

Please return the questionnaire to: Texas Comptroller of Public Accounts 111 E. 17th Street

Austin, TX 78774-0100

For assistance, call 1-800-252-1381 toll free nationwide or in Austin, call 512/463-4600. If you're calling from a Telecommunications Device for the Deaf

(TDD), the toll free number is 1-800-248-4099, or in Austin, 512/463-4621.

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Form Information

Fact Name Description
Form Title The form is officially titled "Texas Nexus Questionnaire" and is designated as AP-114.
Governing Law This form is governed by Chapter 559 of the Texas Government Code.
Purpose The questionnaire collects information to determine nexus for tax purposes in Texas.
Entity Information It requires the entity's legal name, mailing address, and taxpayer number.
Business Type Entities must indicate their type, such as Corporation, LLC, or Sole Proprietorship.
Certificate of Authority The form asks if the entity has a Certificate of Authority issued by the Texas Secretary of State.
Business Activities Entities must describe their business activities in Texas and provide an SIC code.
Contact Information It collects details for a contact person, including phone number and email address.
Items in Texas Entities check off items they have located in Texas, like offices or warehouses.
Signature Requirement An authorized signature is required to validate the information provided in the questionnaire.

Detailed Guide for Filling Out Texas Ap 114

Filling out the Texas AP-114 form requires careful attention to detail. Ensure that all information is accurate and complete to avoid delays in processing. After completing the form, submit it to the Texas Comptroller of Public Accounts as instructed.

  1. Enter the entity legal name and mailing address in the designated fields.
  2. If the printed information is incorrect, provide the correct entity legal name and other details in section 2A.
  3. Fill in the business name (DBA) in section 2B.
  4. Provide the Federal E.I. Number in section 3A.
  5. Indicate if the entity has any Texas tax permit numbers in section 3B. If yes, list them.
  6. Select the type of business from the options in section 4.
  7. Complete sections 5A to 5D with the state of formation, date of formation, and information regarding mergers.
  8. Answer whether the entity has a Certificate of Authority to do business in Texas in section 6, and provide the required details if applicable.
  9. In section 7, briefly describe the entity's business activities in Texas and include the SIC code.
  10. Provide the contact person's name and mailing address in section 8.
  11. Enter the daytime phone number, email address, and website address in sections 9 to 11.
  12. Check the items located in Texas in section 12.
  13. Answer the questions in section 13 regarding business activities in Texas over the last seven years. Indicate the beginning date for any "YES" responses.
  14. Sign and date the form at the bottom, ensuring the signature is from an authorized individual.

After completing all sections, review the form for accuracy. Submit the form to the Texas Comptroller of Public Accounts at the address provided. For any questions, contact the provided phone numbers for assistance.

Obtain Answers on Texas Ap 114

  1. What is the Texas AP-114 form?

    The Texas AP-114 form, also known as the Texas Nexus Questionnaire, is a document used by businesses to provide information regarding their activities in Texas. This form helps the Texas Comptroller of Public Accounts determine whether a business has a tax obligation in the state. It collects details such as the entity's legal name, business type, formation date, and specific business activities conducted in Texas.

  2. Who needs to fill out the Texas AP-114 form?

    Any business entity that operates in Texas or has a significant presence in the state may need to complete the AP-114 form. This includes corporations, limited liability companies, partnerships, and sole proprietorships. If your business engages in activities such as selling goods, providing services, or maintaining a physical location in Texas, you are likely required to submit this form.

  3. What information is required on the AP-114 form?

    The form requests various details, including:

    • Entity legal name and mailing address
    • Business type and formation details
    • Texas tax permit numbers, if applicable
    • Description of business activities in Texas
    • Contact information for a representative
    • A list of physical locations or assets in Texas

    Providing accurate and complete information will help expedite the processing of your questionnaire.

  4. How do I submit the AP-114 form?

    You can submit the completed AP-114 form by mailing it to the Texas Comptroller of Public Accounts at the address provided on the form: 111 E. 17th Street, Austin, TX 78774-0100. Ensure that you retain a copy for your records. If you need assistance while filling out the form, you can call the toll-free number provided for support.

  5. What happens if I provide incorrect information on the form?

    If you realize that the information submitted on the AP-114 form is incorrect, you have the right to request a correction. You can do this by contacting the Texas Comptroller's office using the contact information provided on the form. It is essential to ensure that all details are accurate to avoid potential issues with tax compliance.

  6. Can I review the information on file about my business?

    Yes, under Chapter 559 of the Government Code, you are entitled to review, request, and correct information that the Texas Comptroller has on file about your business. If you wish to review this information, reach out to the Comptroller’s office using the contact details listed on the AP-114 form.

Common mistakes

Filling out the Texas AP-114 form can seem straightforward, but many individuals and businesses make common mistakes that can lead to delays or issues. One frequent error is not providing the correct entity legal name and mailing address. This section is crucial because it identifies your business. If the name or address is incorrect, it can cause confusion and miscommunication with the Texas Comptroller's office.

Another common mistake involves skipping the section about the Texas tax permit numbers. If your entity has any permits issued by the Texas Comptroller, failing to list them can raise red flags. It’s essential to provide this information accurately to avoid complications in processing your questionnaire.

Some people also overlook the type of business question. Selecting the wrong type, whether it’s a corporation, partnership, or sole proprietorship, can lead to significant issues. Each business type has different legal implications and requirements, so it’s important to choose the one that accurately reflects your business structure.

In addition, many applicants forget to include the contact person’s information. This section is vital for communication. Without a designated contact, the Comptroller's office may struggle to reach you for any follow-up questions or clarifications, potentially delaying the process.

Providing incomplete or unclear descriptions of the business activities in Texas is another mistake that can hinder the application. The form asks for a brief description, and vague or generic responses may not provide enough context for the reviewers. Be specific about what your business does to ensure it’s understood correctly.

Finally, neglecting to sign and date the form is a simple yet critical error. An unsigned form is not valid, and it will be returned for correction. Make sure to include an authorized signature along with the date to confirm that the information provided is accurate and complete.

Documents used along the form

The Texas AP-114 form, also known as the Texas Nexus Questionnaire, is essential for businesses to disclose their activities in Texas. When completing this form, you may also need to submit other documents that provide additional information about your business operations. Here are five forms and documents commonly used alongside the Texas AP-114:

  • Texas Franchise Tax Report: This report is required for most businesses operating in Texas. It details your business's revenue and is used to calculate the franchise tax owed to the state.
  • Certificate of Authority: If your business is formed outside of Texas, you need this certificate to legally operate in the state. It shows that your business is authorized to conduct business in Texas.
  • Sales and Use Tax Permit Application: This application is necessary for businesses that sell taxable goods or services in Texas. It allows you to collect sales tax from customers and remit it to the state.
  • Employer Identification Number (EIN): This number is issued by the IRS and is required for tax purposes. It is essential for businesses with employees and for opening a business bank account.
  • Partnership Agreement (if applicable): If your business is a partnership, this document outlines the roles, responsibilities, and profit-sharing arrangements among partners. It is crucial for clarifying the terms of the partnership.

Gathering these documents can help ensure a smooth process when filing the Texas AP-114 form. Having all necessary information readily available will facilitate compliance with Texas regulations and support your business operations.

Similar forms

The Texas AP 114 form is similar to several other documents used for business registration and compliance. Here are four documents that share similarities:

  • Texas Franchise Tax Application (Form 05-102): This document is required for businesses operating in Texas to report their franchise tax obligations. Like the AP 114, it collects essential information about the business entity, including its legal name, type of business, and formation details.
  • Texas Certificate of Formation (Form 201): This form is used to officially create a business entity in Texas. It requires similar information regarding the entity's name, address, and type, making it a foundational document like the AP 114 for establishing business presence in the state.
  • Texas Sales and Use Tax Permit Application (Form 01-339): This application is necessary for businesses that sell goods or services in Texas. It gathers information about the business, including its legal structure and activities, paralleling the data collection in the AP 114.
  • Texas Business Entity Report: This report is filed annually and requires updates on the business's status, including its address and ownership details. It shares the goal of maintaining accurate records with the AP 114, ensuring compliance with state regulations.

Dos and Don'ts

When filling out the Texas AP-114 form, it’s essential to approach the task with care and attention to detail. Here are five things you should and shouldn't do to ensure your submission is accurate and complete.

  • Do double-check all information before submitting. Mistakes can lead to delays.
  • Do provide a complete mailing address, including ZIP code and county code.
  • Do clearly indicate your business type, ensuring you select the correct option from the list.
  • Do include a contact person's name and daytime phone number for follow-up questions.
  • Do sign and date the form to validate your submission.
  • Don't leave any sections blank. If a question does not apply, indicate that appropriately.
  • Don't provide inaccurate or outdated information. Always use the most current data.
  • Don't forget to attach any required documents, such as the list of general partners if applicable.
  • Don't submit the form without reviewing it for clarity and completeness.
  • Don't ignore the instructions on where to send the completed form. Ensure it goes to the Texas Comptroller of Public Accounts.

Misconceptions

Understanding the Texas AP-114 form is essential for businesses operating in the state. However, several misconceptions can lead to confusion. Here are seven common misconceptions about the Texas AP-114 form:

  • The AP-114 form is only for large businesses. This form is required for all entities conducting business in Texas, regardless of size.
  • Filing the AP-114 form is optional. It is mandatory for businesses that have a physical presence or conduct business activities in Texas.
  • The form only needs to be filled out once. Businesses must update and resubmit the form whenever there are changes in their information or business activities.
  • Only corporations need to file the AP-114. All types of entities, including sole proprietorships and partnerships, must complete this form.
  • Submitting the AP-114 form guarantees tax exemption. Completing the form does not automatically qualify a business for tax exemptions; eligibility must be determined separately.
  • The information provided on the form is confidential. While some information may be confidential, certain details are subject to public disclosure under Texas law.
  • Assistance is not available for completing the form. Businesses can contact the Texas Comptroller’s office for help and clarification regarding the form.

Being aware of these misconceptions can help ensure compliance and streamline the process of doing business in Texas.

Key takeaways

Filling out the Texas AP-114 form requires attention to detail and accuracy. Here are key takeaways to consider when completing and using this form:

  • Entity Information: Provide the legal name and mailing address of your entity accurately. Any discrepancies may delay processing.
  • Correct Information: If any information is incorrect, be sure to enter the correct details in the designated section.
  • DBA Name: If your business operates under a different name, include the "Doing Business As" (DBA) name.
  • Federal E.I. Number: Make sure to include your Federal Employer Identification Number, as it is essential for identification.
  • Texas Tax Permits: List any Texas tax permit numbers issued to your entity, such as sales or use permits.
  • Type of Business: Clearly indicate the type of business entity you are operating, such as a corporation or partnership.
  • Business Activities: Provide a brief description of your entity’s business activities in Texas, including the SIC code.
  • Contact Information: Ensure that the contact person’s name, phone number, and email address are accurate for any follow-up inquiries.
  • Texas Presence: Check all items that your entity has located in Texas, as this information is crucial for determining nexus.
  • Declaration: An authorized person must sign and date the form, affirming that all information provided is true and correct.

Completing the Texas AP-114 form thoroughly and accurately will facilitate the processing of your questionnaire. If you have questions or need assistance, do not hesitate to contact the Texas Comptroller of Public Accounts.