The Texas AP 114 form is a Nexus Questionnaire that helps businesses determine their tax obligations in Texas. This form collects essential information about your business activities within the state, ensuring compliance with Texas tax laws. For a smooth process, consider filling out the form by clicking the button below.
When filling out the Texas AP 114 form, it is important to follow certain guidelines to ensure accuracy and completeness. Here is a list of things you should and shouldn't do:
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
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.)
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)
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.
Texas Grievance - Following instructions on the form is crucial for the grievance to be processed effectively.
Texas Surplus Lines Association - Be cautious about using correct tax rates at the time of payment.
The Texas AP-114 form, known as the Texas Nexus Questionnaire, is an important document for businesses operating in Texas. It helps the Texas Comptroller of Public Accounts gather necessary information about a business's activities within the state. In addition to the AP-114 form, several other forms and documents may be required or beneficial for businesses to complete their registration and compliance processes. Below is a list of these documents along with a brief description of each.
Completing the Texas AP-114 form and the accompanying documents is essential for businesses to ensure compliance with state regulations. Each document serves a specific purpose, contributing to a comprehensive understanding of the business's operations and obligations in Texas. It is advisable to review all requirements carefully and seek assistance if needed to navigate the registration process effectively.
Filling out the Texas AP-114 form can be straightforward, but many individuals make common mistakes that can lead to delays or complications. One frequent error occurs when the entity legal name is not provided accurately. This name must match the official documents of the business. Any discrepancies can cause issues with processing and may require resubmission of the form.
Another common mistake is failing to complete the contact information section thoroughly. This includes the business phone number, email address, and mailing address. Incomplete contact details can hinder communication with the Texas Comptroller’s office, which could delay the processing of the questionnaire.
Some individuals overlook the requirement to indicate whether the entity has a Texas tax permit number. This information is crucial, as it helps determine the entity's tax obligations in Texas. Not listing this number, if applicable, may raise questions and lead to further inquiries.
Additionally, many people do not provide a clear description of the business activities conducted in Texas. This section is essential for establishing the nature of the business and its compliance with Texas regulations. A vague or incomplete description can lead to misunderstandings about the entity's operations.
Another mistake involves neglecting to check all relevant items located in Texas. Section 12 requires individuals to indicate specific items, such as warehouses or offices. Omitting any of these can create gaps in the information provided, which may affect the overall assessment of the entity’s nexus in Texas.
Some applicants also fail to answer the questions regarding the entity's activities in Texas over the last seven years completely. This includes questions about solicitation, services, and contracting. Providing incomplete answers can raise red flags and may result in additional follow-up from the Comptroller’s office.
Moreover, individuals sometimes forget to include the authorized signature on the form. This signature is necessary to validate the information provided. Without it, the form may be considered incomplete and could be rejected.
Lastly, many people do not keep a copy of the submitted form for their records. Retaining a copy is important for future reference and can be helpful if there are any questions or issues that arise after submission. Keeping organized records ensures that all parties have access to the necessary information when needed.
Understanding the Texas AP 114 form is crucial for businesses operating in Texas. However, several misconceptions can lead to confusion. Here are four common misconceptions:
Addressing these misconceptions is essential for ensuring compliance and avoiding potential issues with the Texas Comptroller's office.
The Texas AP-114 form, known as the Nexus Questionnaire, is essential for businesses operating in Texas. Here are key takeaways regarding its completion and usage:
Completing the Texas AP-114 form accurately and thoroughly is essential for compliance with state tax regulations. Proper submission can expedite the processing of your business's tax obligations.
Filling out the Texas AP-114 form is an important step for businesses that engage in activities within Texas. Completing this form accurately ensures that the Texas Comptroller of Public Accounts has the necessary information to process your business activities appropriately. Follow these steps to fill out the form correctly.
After completing the form, return it to the Texas Comptroller of Public Accounts at the specified address. For any assistance, a toll-free number is available for your convenience.