Content Overview
The Texas AP-114 form, also known as the Texas Nexus Questionnaire, serves as a crucial tool for businesses operating within the state. It collects essential information about a business entity’s operations, legal status, and tax obligations in Texas. This form is particularly important for determining whether a business has a significant presence, or "nexus," in Texas, which can affect its tax responsibilities. The AP-114 requires details such as the entity's legal name, mailing address, and type of business—be it a corporation, partnership, or sole proprietorship. Additionally, businesses must disclose their activities in Texas, including whether they maintain a physical location, have employees, or engage in sales. The form also prompts entities to provide their federal Employer Identification Number (EIN) and any Texas tax permit numbers they hold. By accurately completing the AP-114, businesses can ensure compliance with state regulations and facilitate the processing of their tax-related inquiries. Understanding the nuances of this form can significantly impact a business’s operations and obligations in Texas.
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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 USE ONLY
Job type: T code:
MI SCAPP 0 09 9 1
Taxpayer number:
Tax type and reason code:
1 32 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?
(Attach a detailed explanation.)
5D. Accounting year end
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.)
YES NO
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 E. REAL PROPERTY I. SPACE IN DEPT. OR CHAIN STORE
B. OFFICE F. PERSONAL PROPERTY J. TERMINAL FACILITY
C. WAREHOUSE (owned or leased) G. STOCK OF GOODS, INVENTORY K. EMPLOYEES
D. RETAIL OUTLET H. LEASED PROPERTY L. INDEPENDENT REPRESENTATIVES
ANSWER THE QUESTIONS BELOW AS THEY PERTAIN TO THE LAST 7 YEARS.
YES NO Date
13. Does the entity do any of the following in Texas (If "YES," indicate beginning 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.
Form Specifications
| Fact Name | Details |
|---|---|
| Form Purpose | The Texas AP-114 form is a Nexus Questionnaire used to determine if a business entity has a tax presence in Texas. |
| Governing Law | This form is governed by Chapter 559 of the Texas Government Code, which outlines the rights of individuals to review and correct their information. |
| Information Correction | Individuals have the right to request corrections to the information on file, as per Chapter 552 of the Texas Government Code. |
| Business Activities | The form requires entities to describe their business activities in Texas, including types of operations and locations. |
| Contact Information | Entities must provide a contact person, including their mailing address, phone number, and email address for communication purposes. |
| Submission Details | Completed forms should be returned to the Texas Comptroller of Public Accounts at the specified address for processing. |
Texas Ap 114: Usage Guidelines
Completing the Texas AP-114 form is an essential step for entities conducting business in Texas. After filling out the form, it must be submitted to the Texas Comptroller of Public Accounts for processing. Ensure that all information is accurate and complete to avoid delays.
- Start by entering the entity legal name and mailing address in the designated fields.
- If the printed information is incorrect, provide the correct entity legal name and business phone in section 2A.
- In section 2B, fill in the business name or "Doing Business As" (DBA).
- Provide the Federal Employer Identification Number (E.I. Number) in section 3A.
- Answer section 3B by indicating whether the entity has any Texas tax permit numbers. If yes, list them.
- Select the type of business in section 4 by checking the appropriate box (A through E).
- Fill in the state of formation and date of formation in sections 5A and 5B, respectively.
- In section 5C, indicate if the entity has been involved in a merger within the last seven years.
- Provide the accounting year end date in section 5D and attach a detailed explanation.
- In section 6, indicate whether the entity has a Certificate of Authority to do business in Texas, providing the SOS file number and date issued if applicable.
- Briefly describe the entity's business activities in Texas in section 7, including the SIC code.
- Fill in the contact person's name and mailing address in section 8.
- Provide the daytime phone number in section 9.
- List the email address and website address in sections 10 and 11, respectively.
- In section 12, check all items located in Texas that apply to your entity.
- Answer the questions in section 13 regarding business activities in Texas over the last seven years, indicating "YES" or "NO" and providing dates where applicable.
- Finally, sign and date the form in the designated area, ensuring the signature is from an authorized person.
After completing the form, review it for accuracy. Submit the AP-114 form to the Texas Comptroller of Public Accounts at the address provided. For any questions, contact the toll-free number listed on the form.
Your Questions, Answered
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 about their operations in Texas. It helps the Texas Comptroller of Public Accounts determine whether a business has sufficient presence or "nexus" in the state to be subject to Texas taxes. Completing this form accurately is essential for compliance with state tax laws.
Who needs to fill out the AP-114 form?
What information is required on the AP-114 form?
The form requires various details, including the entity's legal name, mailing address, type of business, and Texas tax permit numbers. Additionally, you must describe your business activities in Texas and indicate whether your entity has any physical presence, such as a warehouse or office. Providing accurate and complete information will help expedite the processing of your questionnaire.
How do I submit the AP-114 form?
What should I do if I find an error on the AP-114 form?
If you discover any inaccuracies on your AP-114 form, you can correct them before submitting the form. If you need to make changes after submission, you may contact the Texas Comptroller’s office to request a review or correction of your information. It is your right to ensure that the information on file is accurate and up-to-date.
Common mistakes
-
Incorrect Entity Name: Failing to provide the correct legal name of the entity can lead to processing delays.
-
Missing Contact Information: Omitting the daytime phone number or email address can hinder communication.
-
Inaccurate Tax Information: Providing incorrect taxpayer numbers or tax type codes can result in errors in tax records.
-
Failure to List DBA: Not including the "Doing Business As" name can create confusion about the entity's operations.
-
Omitting Business Activities: Not describing the entity's business activities in Texas may lead to incomplete assessments.
-
Neglecting to Indicate Texas Tax Permits: Failing to list any Texas tax permits can result in compliance issues.
-
Incorrect State of Formation: Listing the wrong state of formation can cause jurisdictional problems.
-
Missing Signature: Not providing an authorized signature can invalidate the submission.
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Inadequate Explanation of Business Activities: Providing insufficient details about business activities can lead to misunderstandings regarding the entity's operations.
Documents used along the form
The Texas AP-114 form, known as the Texas Nexus Questionnaire, is essential for businesses operating in Texas. When completing this form, there are several other documents that may be required to provide additional information or support your application. Below are some common forms and documents that often accompany the AP-114.
- Certificate of Authority: This document shows that your business is authorized to operate in Texas. It is issued by the Texas Secretary of State and is necessary for entities that are not originally formed in Texas.
- Texas Tax Permit: If your business collects sales tax, you will need a Texas tax permit. This document allows you to legally collect and remit sales tax on taxable sales in the state.
- Partnership Agreement: If your business is a partnership, this document outlines the roles, responsibilities, and profit-sharing agreements among partners. It is crucial for clarifying the structure of your partnership.
- Federal Employer Identification Number (EIN): This number is issued by the IRS and is necessary for tax purposes. It is required for most businesses and is often needed when filing the AP-114 form.
Having these documents ready can help streamline the process of completing the Texas AP-114 form. Make sure to review all requirements carefully to ensure your application is complete and accurate.
Similar forms
The Texas AP-114 form, known as the Texas Nexus Questionnaire, shares similarities with several other documents used in various business and tax contexts. Here are seven documents that resemble the AP-114 form:
- Texas Franchise Tax Report: Like the AP-114, this report gathers essential information about a business's operations in Texas. It requires details about the entity's structure, revenue, and activities within the state.
- IRS Form SS-4: This form is used to apply for an Employer Identification Number (EIN). Similar to the AP-114, it collects information about the entity's legal name, address, and type of business structure.
- Texas Sales and Use Tax Permit Application: This application requires businesses to disclose their activities in Texas. It is similar to the AP-114 in that it asks about the types of goods or services offered and their presence in the state.
- Certificate of Formation (Form 201): This document establishes a business entity in Texas. Like the AP-114, it requires information about the entity's name, address, and purpose of formation.
- Texas Secretary of State Annual Report: This report updates the state on a business's activities and structure. It parallels the AP-114 by requesting information on business operations and contact details.
- Business Personal Property Rendition: This form is used to report personal property owned by a business in Texas. It is similar to the AP-114 in that it collects information about the business's physical assets within the state.
- Texas Limited Partnership Registration Form: This form registers a limited partnership in Texas. Like the AP-114, it requires information about partners, business activities, and the entity's legal structure.
Dos and Don'ts
When filling out the Texas AP 114 form, consider the following guidelines to ensure accurate and efficient completion:
- Do provide the correct entity legal name and mailing address as it appears in official records.
- Do double-check all entries for accuracy before submission.
- Do include a contact person’s name and a daytime phone number for follow-up questions.
- Do clearly indicate any Texas tax permit numbers if applicable.
- Don’t leave any required fields blank; ensure all questions are answered.
- Don’t use abbreviations or informal language in your responses.
- Don’t forget to sign and date the form before submission.
- Don’t submit the form without reviewing the instructions for any specific requirements.
Misconceptions
Misconception 1: The AP-114 form is only for large businesses.
This is not true. The AP-114 form applies to all types of entities, whether they are small sole proprietorships or large corporations. Any business operating in Texas may need to complete this form, regardless of size.
Misconception 2: You only need to fill out the AP-114 form if you owe taxes.
Many believe that the form is only necessary when there are tax obligations. However, the AP-114 is a nexus questionnaire. It helps determine if a business has a tax presence in Texas, which is required even if no taxes are owed.
Misconception 3: The AP-114 form is just a formality and doesn't require accurate information.
Some think that providing inaccurate information won’t matter. This is incorrect. Providing complete and accurate information is crucial. It ensures proper processing and compliance with Texas tax laws.
Misconception 4: Once you submit the AP-114 form, you don’t need to worry about it again.
Submitting the form is just the beginning. If your business information changes, you must update the Texas Comptroller. Keeping your details current is essential to avoid issues down the line.
Key takeaways
The Texas AP-114 form is a crucial document for businesses operating within the state. Understanding how to properly fill out and utilize this form can significantly impact compliance and operational efficiency. Below are key takeaways regarding the Texas AP-114 form:
- Purpose: The AP-114 form serves as a Nexus Questionnaire, helping the Texas Comptroller assess a business's presence and tax obligations in Texas.
- Accurate Information: Providing complete and accurate information is essential. Errors can delay processing and may lead to compliance issues.
- Contact Information: Include the entity's legal name, mailing address, and contact details. This information is vital for communication with the Comptroller's office.
- Business Activities: Clearly describe the business activities conducted in Texas. This includes identifying any physical locations, employees, or services provided.
- Tax Permits: If applicable, list any Texas tax permits held by the business. This information is necessary for tax compliance.
- Signature Requirement: An authorized individual must sign the form. This signature attests to the truthfulness of the information provided.
- Filing Location: Submit the completed form to the Texas Comptroller of Public Accounts at the specified address to ensure it is processed appropriately.
- Review Rights: Under Texas law, individuals have the right to review and correct their information on file, should inaccuracies arise.
- Assistance: For questions or assistance, businesses can contact the Texas Comptroller’s office using the provided toll-free number.