Blank Texas Ap 146 Form

1. What is the Texas AP-146 form?

   The Texas AP-146 form is the original application for obtaining a Coin-Operated Machine Registration Certificate and Tax Permit(s). This form must be completed by individuals or entities intending to own or operate coin-operated machines within the state of Texas. It ensures compliance with state regulations regarding the operation of such machines.

2. Who needs to fill out the AP-146 form?

   Any person, partnership, corporation, or group that plans to engage in the business of owning or operating coin-operated machines exclusively on premises occupied by their business must complete this application. If you sell machines as part of your business, you will need to apply for a General Business License instead.

3. What are the fees associated with the AP-146 form?

   The registration certificate fee is $150.00 annually. This fee cannot be prorated, and it must be submitted along with the application. Payments should be made payable to the State Comptroller, and cash should not be sent.

4. What information is required on the AP-146 form?

   Applicants must provide various details, including:

   • Legal name of the owner
   • Mailing address
   • Social Security number (for sole owners)
   • Federal Employer Identification Number (if applicable)
   • Details of each coin-operated machine, such as serial numbers and types

5. What should I do if I purchase additional machines during the year?

   If you acquire additional machines after submitting your initial application, you must file the Application for Additional Coin-Operated Machine Tax Permits, known as Form AP-141. This ensures that all machines are properly registered and taxed.

6. How do I notify the Comptroller if I move a machine to a different location?

   Should you move a machine, it is essential to notify the Comptroller within 10 days. This can be done either by writing a notification or by filing the Machine Location Amendment for Registration Certificate Holders, Form AP-142.

7. What happens if I do not renew my registration certificate on time?

   Registration certificates and permits expire on December 31 of each year. Renewals are due by November 30. If the due date falls on a weekend or holiday, the next business day will serve as the due date. Failure to renew on time may result in penalties or inability to operate your machines legally.

8. Is it necessary to disclose my Social Security number on the application?

   Yes, the disclosure of your Social Security number is required for tax administration purposes. This information is protected under federal and state privacy laws, and it is used solely for identification and tax administration.

9. What should I do if I have questions about the application process?

   If you have any questions or need assistance with the AP-146 form, you can contact your nearest Texas State Comptroller’s field office. Additionally, you may reach out via phone at (800) 252-1385 or (512) 463-4600, or through email at [email protected].

10. Can I sell coin-operated machines without losing my licensing exemption?

    A registration certificate holder may sell one or two machines within a 12-month period without losing the licensing exemption. However, if you plan to sell more than two machines, you must obtain a general business or import license.

Filling out the Texas AP 146 form can be a straightforward process, but several common mistakes can lead to delays or complications. Understanding these pitfalls can help ensure that the application is completed accurately.

One frequent error is writing in the shaded areas of the form. These areas are designated for official use only, and any writing in them can lead to confusion or rejection of the application. It is essential to follow the instructions carefully and only fill out the sections that are meant for applicant information.

Another common mistake involves the address provided in Item 13. Applicants sometimes enter a P.O. Box or a rural route, which is not acceptable. The form specifically requires the actual location address where the machines will be operated. Providing an incorrect address can result in processing delays, as the application may not meet the necessary requirements.

Many applicants forget to include the registration certificate fee and the occupation tax due for their machine tax permits. This payment must accompany the application to avoid delays. Additionally, it is important to note that cash should never be sent; payments must be made out to the State Comptroller.

Completing the Texas Coin-Operated Machine Ownership Statement, Form AP-138, is another step that some applicants overlook. This form is necessary for all applicants, and failing to include it can lead to an incomplete application. It’s important to remember that only corporate stockholders owning 10% or more of the business should be included on this statement.

Some individuals mistakenly believe they can submit an incomplete inventory list. Each machine listed must include specific details such as the serial number, make, and type. If the applicant has a computer printout of their inventory, it must be numbered and include all machines owned at the time of application submission.

Additionally, applicants sometimes neglect to notify the Comptroller when machines are moved to different locations. This notification must be done within ten days of the move. Failing to do so can lead to compliance issues and potential penalties.

Another mistake involves not reporting use tax when purchasing machines from out-of-state vendors. If the applicant has paid Texas use tax, they do not need to report it, but they must retain the receipt as proof. This documentation is crucial for maintaining accurate tax records.

Lastly, applicants may forget to disclose their Social Security number or date of birth, which is required for tax administration purposes. Omitting this information can result in delays in processing the application. It is vital to ensure that all required personal information is accurately provided to avoid complications.

The Texas AP-146 form, known as the Original Application for Coin-Operated Machine Registration Certificate and Tax Permit(s), serves as a crucial document for businesses operating coin-operated machines in Texas. Alongside this form, several other documents are commonly required to ensure compliance with state regulations. Below is a list of these forms, each accompanied by a brief description to provide clarity on their purpose and use.

• Texas Coin-Operated Machine Ownership Statement (Form AP-138) - This form is essential for detailing the ownership structure of the coin-operated machines. It must be completed by all applicants and includes information about owners, partners, and corporate officers.
• Coin-Operated Machine Inventory Supplement (Form AP-144) - This supplement allows applicants to provide a detailed inventory of all machines owned. It can be used in lieu of listing machines directly on the AP-146 form, streamlining the application process.
• Application for Additional Coin-Operated Machine Tax Permits (Form AP-141) - When a business acquires additional machines during the year, this form must be filed to obtain the necessary tax permits for those new machines.
• Machine Location Amendment for Registration Certificate Holders (Form AP-142) - If a registered machine is moved to a different location, this form must be submitted within ten days of the move to notify the Comptroller of the change.
• Coin-Operated Tax Permit(s) Ownership Transfer Statement (Form AP-212) - This document is used when transferring ownership of tax permits associated with coin-operated machines, ensuring that the new owner is properly registered.

These forms and documents work in tandem with the Texas AP-146 form to create a comprehensive framework for the regulation of coin-operated machines in the state. Understanding their functions will facilitate a smoother application process and ensure compliance with Texas law.

The Texas AP-146 form, which is the Original Application for Coin-Operated Machine Registration Certificate and Tax Permit, shares similarities with several other forms related to business operations in Texas. Here are four documents that are similar to the Texas AP-146 form:

• Form AP-138 - Texas Coin-Operated Machine Ownership Statement: This form is required to declare ownership of coin-operated machines. It ensures that all owners, partners, and corporate officers are properly listed, similar to how the AP-146 requires ownership details for machine registration.
• Form AP-141 - Application For Additional Coin-Operated Machine Tax Permits: This document is used when a business acquires additional machines. Like the AP-146, it is essential for maintaining compliance with state regulations regarding coin-operated machines.
• Form AP-142 - Machine Location Amendment for Registration Certificate Holders: This form must be filed when machines are moved to a different location. It parallels the AP-146 in its focus on maintaining accurate records of machine locations for tax purposes.
• Form AP-147 - General Business License Application: If a business sells machines regularly, it must apply for this license instead of the AP-146. Both forms address the legal requirements for operating in the coin-operated machine industry, but the AP-147 is for businesses engaged in sales rather than just operation.

When filling out the Texas AP 146 form, there are some important dos and don'ts to keep in mind. Here’s a straightforward list to guide you:

• Do read the instructions carefully before starting the application.
• Do type or print your answers clearly to avoid any confusion.
• Do enter the actual location address when asked; avoid using P.O. Boxes.
• Do submit the required registration certificate fee along with your application.
• Don't write in the shaded areas of the form.
• Don't separate the pages of the application; keep it intact.
• Don't send cash; make sure your payment is in check form, payable to the State Comptroller.

Following these guidelines will help ensure that your application process goes smoothly. Good luck!

• Misconception 1: The Texas AP 146 form is only for new businesses.

This form is not limited to new businesses. Existing businesses that wish to register coin-operated machines must also complete the AP 146. This includes those who are adding new machines to their inventory or relocating existing machines.

• Misconception 2: You can submit cash as payment for the registration fee.

It is important to note that cash cannot be sent with the application. Payments must be made by check, payable to the State Comptroller. This ensures a secure and traceable transaction.

• Misconception 3: You can use a P.O. Box for the business location address.

The form specifically instructs applicants to provide the actual location address. Using a P.O. Box or rural route is not acceptable, as it does not provide the necessary location details for the registration process.

• Misconception 4: You do not need to report additional machines purchased during the year.

If additional machines are acquired, it is mandatory to file an Application for Additional Coin-Operated Machine Tax Permits using Form AP-141. Failing to do so can lead to penalties or issues with compliance.

• Misconception 5: All corporate stockholders must be listed on the application.

Only corporate stockholders who own 10% or more of the business need to be included in the application. Those with less than 10% ownership can be omitted, streamlining the process for applicants.

• Do not write in shaded areas of the Texas AP-146 form.

• Submit the registration certificate fee of $150.00 along with your application.

• Provide the actual location address; do not use P.O. Box or rural route.

• Complete the Texas Coin-Operated Machine Ownership Statement, Form AP-138, for ownership details.

• List each machine by serial number, make, and type for registration.

• Notify the Comptroller within 10 days if a machine is moved to a different location.

• Renewals are due by November 30 each year; certificates expire on December 31.

• If you purchase machines from out-of-state vendors without paying Texas tax, report use tax.

• Disclosure of your Social Security number is required for tax administration purposes.