Content Overview
The Texas AP-146 form, known as the Original Application for Coin-Operated Machine Registration Certificate and Tax Permit(s), is a crucial document for anyone looking to operate coin-operated machines in Texas. This application must be completed by individuals or businesses that intend to own or operate these machines exclusively on their premises. The form requires the submission of various details, including the actual location of the machines, the ownership structure of the business, and an inventory of the machines being registered. It is essential to provide accurate information, as shaded areas on the form should not be filled out, and the application must remain intact without separating pages. Along with the application, a registration certificate fee of $150 is required, which must be paid by check made out to the State Comptroller—cash is not accepted. Additionally, applicants need to complete a Coin-Operated Machine Ownership Statement and ensure that all machines listed are registered with the Comptroller by serial number, make, and type. Compliance with these guidelines is vital, as failure to do so can lead to penalties or the denial of the application. The registration certificate and tax permits must be displayed prominently on the machines, and renewals are due annually by November 30. Understanding the requirements and properly completing the AP-146 form can facilitate a smooth process for those entering the coin-operated machine business in Texas.
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Instructions
General Instructions –
• Do not write in shaded areas.
• Do not separate pages.
• Enter actual location address when requested. Do not enter P.O. Box or rural route (Item 13).
• The registration certificate fee and the occupation tax due for your machine tax permits must be submitted with this application. Permits
must be securely affixed to the machine and in a manner that can be clearly seen by the public. Payment must be made payable to the
State Comptroller.
• Do not send cash.
Specific Instructions –
• Complete the Texas Coin-Operated Machine Ownership Statement, Form AP-138. (To add or delete owners, partners, officers, directors
and/or corporate stockholders, a written request must be sent.) Omit all corporate stockholders owning less than 10% of the business.
•
A computer printout of your machine inventory, or the completed supplement, Form AP-144, Coin-Operated Machine Inventory
Supplement For Registration Certificate Holders, may be used instead of completing the inventory list on Page 3. The printout must
be numbered and contain all inventory owned at the time your application is submitted.
• Each machine listed for the location shown in this application must be registered with the Comptroller by:
a. serial number/inventory I.D. number
b. make or manufacturer
c. type
• If you purchase additional machines during the year, you must file the Application For Additional Coin-Operated Machine Tax Permits,
Form AP-141.
• Each time a machine is moved to a different location, within 10 days of the move, the holder of the Registration Certificate must notify the
Comptroller in writing or file the Machine Location Amendment for Registration Certificate Holders, Form AP-142. (Occupations Code
§2153.160.)
• Current calendar year tax permits can be transferred with the sale of a machine by filing a Coin-Operated Tax Permit(s) Ownership
Transfer Statement, Form AP-212.
• Registration Certificates and permits expire December 31 of each year, and renewals are due November 30 of each year. If the due date
falls on a Saturday, Sunday or legal holiday, the next business day will be the due date.
• If you purchase a machine from an out-of-state vendor without paying Texas tax, use tax must be reported. If you paid Texas use tax to
a vendor, you are not required to report the tax. That vendor must provide you with a receipt showing, among other things, the amount
of use tax collected. You should retain a copy of the receipt showing you paid Texas use tax.
• A registration certificate holder may make one or two sales of coin-operated machines during any 12-month period if the certificate
holder does not hold out as engaging (or does not habitually engage) in the business of selling machines without losing the licensing
exemption. Before the third sale of a coin-operated machine in a 12-month period, a general business or import license must be
obtained. See Rule 3.602.
• Disclosure of information concerning date of birth and Social Security number is required.
Registration Certificate Fee – $150.00 – Annually
• This fee cannot be prorated.
• This application must be submitted by any person (sole owner, partnership, corporation or other group) that intends to engage in
business to own or operate coin-operated machines exclusively on premises occupied by and in connection with their business.
• If you regularly sell machines as a part of your business, you are not qualified to hold a Registration Certificate and you must apply for
a General Business License or an Import License, using Form AP-147. Refer to Comptroller Rule 3.602.
• A registration certificate cannot be issued to anyone indebted to the State of Texas for any fees, costs or penalties, or to anyone currently
delinquent in the payment of any tax collected by the Comptroller.
Completed application and payment should be mailed to: Comptroller of Public Accounts
111 E. 17th St.
Austin, TX 78774-0100
For Assistance –
If you have any questions about this application, contact your nearest Texas State Comptroller’s field office or call us at
(800) 252-1385 or (512) 463-4600. Our email address is [email protected].
Federal Privacy Act – Disclosure of your social security number is required and authorized under law, for the purpose of tax administration and
identification of any individual affected by applicable law. 42 U.S.C. §405(c)(2)(C)(i); Tex. Govt. Code §§403.011 and 403.078. Release of
information on this form in response to a public information request will be governed by the Public Information Act, Chapter 552, Government Code,
and applicable federal law.
You have certain rights under Chapters 552 and 559, Government Code, to review, request and correct information we have on file about you.
Contact us at the address or phone numbers listed on this form.
AP-146-1 (Rev.8-11/15)
Texas Original Application for Coin-Operated Machine
Registration Certificate and Tax Permit(s)
9-1-1 Emergency Service Fee/Equalization Surcharge - If you are
a telecommunications utility, a mobile service provider or a busi-
ness service user that provides local exchange access, equiva-
lent local exchange access, wireless telecommunications connec-
tions or intrastate long-distance service, and you are responsible
for collecting emergency communications charges and/or sur-
charges, you must complete Form AP-201.
Automotive Oil Sales Fee - If you manufacture and sell automotive
oil in Texas; or you import or cause automotive oil to be imported
into Texas for sale, use or consumption; or you sell more than 25,000
gallons of automotive oil annually and you own a warehouse or distri-
bution center located in Texas, you must complete Form AP-161.
Battery Sales Fee - If you sell or offer to sell new or used lead acid
batteries, you must complete Form AP-160.
Cement Production Tax - If you manufacture or produce cement in
Texas, or you import cement into Texas and you distribute or sell
cement in intrastate commerce or use the cement in Texas, you
must complete Form AP-171.
Cigarette, Cigar and/or Tobacco Products Tax - If you wholesale,
distribute, store or make retail sales of cigarettes, cigars and/or
tobacco products, you must complete Form AP-175 or Form AP-193.
Coastal Protection Fee - If you transfer crude oil and condensate
from or to vessels at a marine terminal located in Texas, you must
complete Form AP-159.
Coin-Operated Machine Tax - If you engage in any business deal-
ing with coin-operated amusement machines OR engage in busi-
ness to own or operate coin-operated amusement machines ex-
clusively on premises occupied by and in connection with the busi-
ness, you must complete Form AP-146 or Form AP-147.
Crude Oil and Natural Gas Production Taxes - If you produce and/
or purchase crude oil and/or natural gas, you must complete Form
AP-134.
Direct Payment Permit - If you annually purchase at least $800,000
worth of taxable items for your own use and not for resale, you must
complete Form AP-101 to qualify for the permit.
Fireworks Tax - If you collect tax on the retail sale of fireworks, you
must complete Form AP-201. This is in addition to the sales tax
permit. You are required to charge both the sales tax and the
fireworks tax.
Franchise Tax - If you are a general partnership or a non-Texas entity
without a certificate of authority or certificate of registration, you
must complete Form AP-114.
Fuels Tax - If you are required to be licensed under Texas Fuels Tax
Law for the type and class permit required, you must complete
Form AP-133.
Gross Receipts Tax - If you provide certain services on oil and gas
wells OR are a utility company located in an incorporated city or
town having a population of more than 1,000 according to the most
recent federal census and intend to do business in Texas, you must
complete Form AP-110.
Off-Road, Heavy-Duty Diesel-Powered Equipment Surcharge-
If you sell, lease or rent off-road, heavy duty diesel powered
equipment, you must complete Form AP-201. This is in
addition to the sales tax permit. You are required to charge
both the sales tax and the surcharge.
Hotel Occupancy Tax - If you provide sleeping accommodations
to the public for a cost of $15 or more per day, you must
complete Form AP-102.
International Fuel Tax Agreement (IFTA) - If you operate
qualified motor vehicles which require you to be licensed
under the International Fuel Tax Agreement, you must com-
plete Form AP-178.
Manufactured Housing Sales Tax - If you are a manufacturer of
manufactured homes or industrialized housing engaged in
business in Texas, you must complete Form AP-118.
Maquiladora Export Permit - If you are a maquiladora enterprise
and wish to make tax-free purchases in Texas for export to
Mexico, you must complete Form AP-153 to receive the
permit.
Motor Vehicle Seller-Financed Sales Tax - If you finance sales
of motor vehicles and collect Motor Vehicle Sales Tax in
periodic payments, you must complete Form AP-169.
Motor Vehicle Gross Rental Tax - If you rent motor vehicles in
Texas, you must complete Form AP-143.
Petroleum Products Delivery Fee - If you are required to be
licensed under Texas Water Code, sec. 26.3574, you must
complete Form AP-154.
Sales and Use Tax - If you engage in business in Texas, AND you
sell or lease tangible personal property or provide taxable
services in Texas to customers in Texas, and/or you acquire
tangible personal property or taxable services from out-of-
state suppliers that do not hold a Texas Sales or Use Tax
permit, you must complete Form AP-201.
Sulphur Production Tax - If you own, control, manage, lease or
operate a sulphur mine, well or shaft or produce sulphur by any
method, system or manner, you must complete Form AP-171.
Telecommunications Infrastructure Fund - If you are a tele-
communications utility company or a mobile service provider
who collects and pays taxes on telecommunications receipts
under Texas Tax Code, Chapter 151, you must complete
Form AP-201.
Texas Customs Broker License - If you have been licensed by
the United States Customs Service AND want to issue export
certifications, you must complete Form AP-168.
Below is a listing of taxes and fees collected by the Comptroller of Public Accounts. If you are responsible for reporting or paying one of the listed
taxes or fees, and you do not have a permit or an account with us for this purpose, please obtain the proper application by calling (800) 252-5555
or by visiting your local Texas Comptroller field office.
AP-146-2
(Rev.8-11/15)
TAX TYPE(S)
AP-146-3
(Rev.8-11/15)
Answer these questions before completing the application.
I. Do you operate or exhibit your machines exclusively in your own place of business which may be owned, leased or rented? .... YESNO
If “NO,” stop here. You must apply for a General Business License (Use Form AP-147)
II. Do you own and operate any “Coin-Operated Machines” located in the place of business of another person? ............................ YES NO
III. Do you have any financial interest, direct or indirect, in the coin-operated music, skill or pleasure machine industry?
(For example: manufacture, own, buy, sell, rent, lease, trade, repair, maintain, service, import, transport or exhibit coin-
operated machines within the state, other than the machine(s) owned and operated by you in your place of business.) ............. YES NO
If you answered “YES” to Items II or III above,
stop here. You must apply for a General Business License.
(Use Form AP-147)
TAXPAYER INFORMATION
12. Trade name of business/machine location Business phone (area code and number)
13. Location of business/machine location
(If business location address is a rural route and box number, provide directions or use 9-1-1 address, if possible.)
City State ZIP code County
LOCATION INFORMATION
This application is for calendar year _______________________ .
City State ZIP code County
3. Mailing address (street number and name, P.O. Box or rural route and box number)
2. Legal name of owner (sole owner, partnership, corporation or other name)
1. Texas Comptroller’s taxpayer number ...........................................................................................
4. Enter the daytime phone number of the person primarily responsible for filing tax returns. ...
5. Enter your Social Security number if you are a sole owner. ...............................................................
6. Enter your Federal Employer Identification Number (FEIN), if any. ...........................................................
7. If you are incorporating an existing business, enter the taxpayer number of the existing business.....
8. Enter your taxpayer number for reporting any Texas tax OR
your Texas Vendor Identification Number if you now have or have ever had one. ....................................
9. Indicate how your business is owned. 1 - Sole owner 2 - Partnership 3 - Texas corporation
7 - Limited partnership Foreign corporation Other (explain) ___________________________________
3
10. If this business is a corporation, enter ............................
Charter, file or COA date
State Texas Secretary of State file number or COA number month day year
11. If your business is a limited partnership, enter the home state and identification number. ...........
Home state Identification number
– All applicants –
Complete the Texas Coin-Operated Machine Ownership Statement, Form AP-138.
Business email address
() -
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() -
Texas Original Application
for Coin-Operated Machine
Registration Certificate and Tax Permit(s)
Page 1
• Please read instructions. • Type or print. • Do NOT write in shaded areas.
Legal name (same as Item 2)
APPLICANT INFORMATION
AP-146-4
(Rev.8-11/15)
14. Check the applicable boxes and complete the information below:
Percentage of ownership or
corporate
stock held
Position (Check all applicable boxes.)
Sole owner Partner Director Officer Corporate stockholder Record keeper %
Name (last, first, middle initial) Social Security number Driver license number and state
Home address (street) City State ZIP code
Daytime phone (area code and number) Date of birth (mmddyyyy)
Percentage of ownership or
corporate
stock held
Position (Check all applicable boxes.)
Partner Director Officer Corporate stockholder Record keeper %
Name (last, first, middle initial) Social Security number Driver license number and state
Home address (street) City State ZIP code
Daytime phone (area code and number) Date of birth (mmddyyyy)
Percentage of ownership or
corporate
stock held
Position (Check all applicable boxes.)
Partner Director Officer Corporate stockholder Record keeper %
Name (last, first, middle initial) Social Security number Driver license number and state
Home address (street) City State ZIP code
Daytime phone (area code and number) Date of birth (mmddyyyy)
Percentage of ownership or
corporate
stock held
Position (Check all applicable boxes.)
Partner Director Officer Corporate stockholder Record keeper %
Name (last, first, middle initial) Social Security number Driver license number and state
Home address (street) City State ZIP code
Daytime phone (area code and number) Date of birth (mmddyyyy)
Percentage of ownership or
corporate
stock held
Position (Check all applicable boxes.)
Partner Director Officer Corporate stockholder Record keeper %
Name (last, first, middle initial) Social Security number Driver license number and state
Home address (street) City State ZIP code
Daytime phone (area code and number) Date of birth (mmddyyyy)
Percentage of ownership or
corporate
stock held
Position (Check all applicable boxes.)
Partner Director Officer Corporate stockholder Record keeper %
Name (last, first, middle initial) Social Security number Driver license number and state
Home address (street) City State ZIP code
Daytime phone (area code and number) Date of birth (mmddyyyy)
() -
() -
() -
() -
() -
() -
––– Attach additional sheets, if necessary. –––
Texas
Original Application
for Coin-Operated Machine
Registration Certificate and Tax Permit(s)
Page 2
• Please read instructions. • Type or print. • Do NOT write in shaded areas.
Legal name (same as Item 2)
MACHINE INFORMATION
AP-146-5
(Rev.8-11/15)
15. For each machine at this location (Item 13) requiring a permit, list the serial number/inventory I.D. number, machine make and machine type. For each additional
location, complete a separate Machine Inventory Supplement for Registration Certificate Holder, Form AP-144, or a computer printout of all numbered inventory
may be used. If you use a computer printout, you MUST complete Items 16 and 17.
MACHINE SERIAL
NUMBER/INVENTORY
I.D. NUMBER
MACHINE MAKE
OR
MANUFACTURER
MACHINE TYPE CODE
(Use letter codes from Item 16)
16. Enter the number of each type of music, skill or pleasure coin-operated machine that you have in all locations.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
– A – – B – – C – – D – – E – – F –
PHONOGRAPHS POOL TABLES PINBALL GAMES VIDEO GAMES DARTS OTHER
17. Total number of machines in all locations that require tax permits. (Total of Item 16 A - F) .................................................................... _______________________
––– Attach additional sheets, if necessary. –––
Texas
Original Application
for Coin-Operated Machine
Registration Certificate and Tax Permit(s)
Page 3
• Please read instructions. • Type or print. • Do NOT write in shaded areas.
Legal name (same as Item 2)
Occupation Tax Permits
When you calculate the occupation tax due on your coin-operated machines, do not include coin-operated cigarette, service, merchandise vending
machines, coin-operated amusement machines designed exclusively for children or machines permanently taken out of service.
18. Calculate the occupation tax due for all machines placed on location during this application year. Multiply the total number of machines placed on
location
for the first time in the appropriate calendar quarter by the rate for that quarter.
1st quarter (January - March) ........................ $60.00
2nd quarter (April - June) .............................. $45.00
Tax Rate Schedule for Each Coin-Operated Machine Placed on Location for the First Time in:
a. 1st quarter: _______________ machines at $60.00 each = $ ________________
b. 2nd quarter: _______________ machines at $45.00 each = $ ________________
c. 3rd quarter: _______________ machines at $30.00 each = $ ________________
d. 4th quarter: _______________ machines at $15.00 each = $ ________________
19. TOTAL OCCUPATION TAX DUE (total Items 18a, b, c and d) ........................................................................................... $ _________________
OCCUPATION TAX CALCULATIONSTATEMENT
PAYMENT
INFORMATION
AP-146-6
(Rev.8-11/15)
20. Amount due for Registration Certificate Fee ...................................................................................................................... $ _________________
21. Amount due for Occupation Tax Permits (from Item 19) .................................................................................................... $ _________________
22. TOTAL AMOUNT DUE (total Item 20 and Item 21) ............................................................................................................ $ _________________
3rd quarter (July - September) ...................... $30.00
4th quarter (October - December) ................. $15.00
23. The sole owner, all general partners, corporation or organization president, vice-president, secretary or
treasurer, managing director or an authorized representative must sign. A representative must submit a
written power of attorney.
The law provides that a person who knowingly secures or attempts to secure a license by fraud, misrepresentation or subterfuge is guilty of a
second degree felony and upon conviction is punishable by confinement for two (2) to twenty (20) years and a fine up to $10,000. (Occupations
Code §2153.357; Penal Code §12.33)
I (We) declare that the information in this document and any attachments is true and correct to the best of my (our) knowledge and belief.
Date of signature
month day year
Type or print name and title of sole owner, partner or officer
Sole owner, partner or officer
Driver license number / state
Type or print name and title of partner or officer
Partner or officer
Driver license number / state
Type or print name and title of partner or officer
Partner or officer
Driver license number / state
150.00
WARNING. You may be required to obtain an additional permit or license from the State of Texas or from a local governmental entity
to conduct business. A listing of links relating to acquiring licenses, permits, and registrations from the State of Texas is available
online at http://www.Texas.gov. You may also want to contact the municipality and county in which you will conduct business to
determine any local governmental requirements.
Field office number E.O. name User ID Date
Texas Original Application
for Coin-Operated Machine
Registration Certificate and Tax Permit(s)
Page 4
• Please read instructions. • Type or print. • Do NOT write in shaded areas.
Form Specifications
| Fact Name | Details |
|---|---|
| Form Purpose | The Texas AP-146 form is used to apply for a registration certificate and tax permits for coin-operated machines. |
| Governing Law | This form is governed by the Texas Occupations Code §2153.160. |
| Registration Fee | The annual registration certificate fee is $150.00 and cannot be prorated. |
| Submission Requirements | Applications must include payment and cannot be submitted with cash. |
| Renewal Deadline | Registration certificates and permits expire on December 31 each year; renewals are due by November 30. |
| Machine Inventory | Applicants can submit a computer printout of their machine inventory instead of completing the inventory list on the form. |
| Additional Machines | If new machines are purchased during the year, an additional application using Form AP-141 must be filed. |
Texas Ap 146: Usage Guidelines
Filling out the Texas AP-146 form is a straightforward process that requires attention to detail. This form serves as the original application for a coin-operated machine registration certificate and tax permit. To ensure a smooth experience, it's essential to follow the steps outlined below carefully. Once the form is completed, it should be submitted along with the necessary fees to the Texas Comptroller's office for processing.
- Read the Instructions: Familiarize yourself with the general and specific instructions provided for the AP-146 form.
- Do Not Write in Shaded Areas: Ensure that all entries are made in the designated spaces and avoid shaded sections.
- Provide Your Information: Fill in your Texas Comptroller taxpayer number, legal name of the owner, mailing address, and daytime phone number.
- Social Security Number: If you are a sole owner, enter your Social Security number.
- Federal Employer Identification Number: If applicable, provide your FEIN.
- Ownership Structure: Indicate how your business is owned (e.g., sole owner, partnership, corporation) and provide the relevant details.
- Business Location: Enter the location of your business or machine, ensuring to provide the actual address instead of a P.O. Box.
- Complete the Ownership Statement: Attach the Texas Coin-Operated Machine Ownership Statement (Form AP-138) as required.
- List Your Machines: For each machine at the specified location, provide the serial number/inventory ID, make, and type of machine.
- Machine Count: Enter the number of each type of coin-operated machine you have across all locations.
- Payment: Prepare your payment for the registration certificate fee of $150.00, ensuring it is made payable to the State Comptroller.
- Mail Your Application: Send the completed application and payment to the address specified: Comptroller of Public Accounts, 111 E. 17th St., Austin, TX 78774-0100.
Your Questions, Answered
What is the Texas AP-146 form used for?
The Texas AP-146 form is the Original Application for Coin-Operated Machine Registration Certificate and Tax Permit(s). This form is necessary for individuals or businesses that wish to own or operate coin-operated machines within Texas. It ensures compliance with state regulations and facilitates the collection of taxes associated with these machines.
What are the fees associated with the AP-146 application?
The registration certificate fee for the AP-146 application is $150. This fee is non-prorated and must be paid annually. Along with the application, payment should be made out to the State Comptroller. It is important to note that cash should not be sent with the application.
How should I list my machines on the application?
Each machine that requires a permit must be listed with specific details, including the serial number or inventory ID number, the make or manufacturer, and the type of machine. If you prefer, a computer printout of your machine inventory can be submitted instead of filling out the inventory list on the application. Ensure that this printout is numbered and includes all machines owned at the time of application submission.
What should I do if I acquire additional machines during the year?
If you purchase additional machines after submitting your AP-146 application, you must file the Application for Additional Coin-Operated Machine Tax Permits using Form AP-141. This ensures that all machines are properly registered and taxed according to state law.
What happens if I move my machines to a different location?
In the event that a machine is relocated, you must notify the Comptroller in writing within 10 days of the move. Alternatively, you can file the Machine Location Amendment for Registration Certificate Holders, which is Form AP-142. This step is crucial to maintain compliance with state regulations regarding the operation of coin-operated machines.
Common mistakes
-
Not following the instructions: It's crucial to read and adhere to the instructions provided with the form. Ignoring them can lead to incomplete or incorrect submissions.
-
Writing in shaded areas: The form has shaded areas specifically meant to be left blank. Writing in these sections can result in processing delays or rejection of the application.
-
Using a P.O. Box or rural route address: When filling out the location address, ensure you enter the actual physical address. Using a P.O. Box or rural route can lead to complications in processing your application.
-
Failing to include payment: Remember that the registration certificate fee and any applicable taxes must accompany the application. Omitting payment will cause delays in obtaining your certificate.
-
Not completing the required ownership statement: You must fill out the Texas Coin-Operated Machine Ownership Statement, Form AP-138. This step is essential for accurate registration of ownership.
-
Incorrect machine information: Each machine must be accurately listed with its serial number, make, and type. Missing or incorrect details can lead to issues with your registration.
-
Not notifying about machine relocations: If you move a machine to a different location, you are required to notify the Comptroller within 10 days. Failing to do so can result in penalties.
-
Ignoring renewal deadlines: Registration certificates and permits expire on December 31 each year. Make sure to submit renewals by November 30 to avoid any lapse in your registration.
Documents used along the form
The Texas AP-146 form is essential for individuals or businesses seeking to register coin-operated machines in Texas. Along with this form, several other documents are often required to ensure compliance with state regulations. Below is a list of these documents, each serving a specific purpose in the registration process.
- Texas Coin-Operated Machine Ownership Statement (Form AP-138): This document is necessary to declare ownership of the coin-operated machines. It includes details about owners, partners, and corporate stockholders, ensuring that all parties involved are properly identified and documented.
- Coin-Operated Machine Inventory Supplement (Form AP-144): This supplement allows applicants to provide a detailed inventory of all machines owned. It can be submitted as a computer printout or in the prescribed format, ensuring that all machines are accounted for at the time of application.
- Application for Additional Coin-Operated Machine Tax Permits (Form AP-141): If a business acquires additional machines during the year, this form must be filed to obtain the necessary tax permits for those new machines, ensuring compliance with state tax regulations.
- Machine Location Amendment for Registration Certificate Holders (Form AP-142): This document must be filed within ten days of moving a machine to a different location. It notifies the Texas Comptroller of the new location, maintaining accurate records for tax purposes.
- Coin-Operated Tax Permit(s) Ownership Transfer Statement (Form AP-212): When a machine is sold, this form facilitates the transfer of tax permits to the new owner, ensuring that the tax obligations remain with the current holder of the machine.
Each of these forms plays a crucial role in the overall process of registering and managing coin-operated machines in Texas. Proper completion and timely submission of these documents help businesses comply with state regulations and avoid potential penalties.
Similar forms
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 used in Texas for various business and tax purposes. Here are seven documents that are comparable to the AP-146 form, along with a brief explanation of how they are similar:
- Form AP-138: Coin-Operated Machine Ownership Statement - This form is required to provide details about the ownership of coin-operated machines. Like the AP-146, it is essential for registering and maintaining compliance with state regulations regarding coin-operated machines.
- Form AP-141: Application For Additional Coin-Operated Machine Tax Permits - If you acquire more machines after your initial application, this form allows you to register those additional machines. It functions similarly to the AP-146 in that it ensures compliance with tax obligations.
- Form AP-142: Machine Location Amendment for Registration Certificate Holders - When you move a registered machine to a different location, this form must be filed. It serves a similar purpose to the AP-146 by maintaining accurate records with the state.
- Form AP-212: Coin-Operated Tax Permit(s) Ownership Transfer Statement - This document is used to transfer ownership of tax permits when a machine is sold. Like the AP-146, it is integral to ensuring that tax responsibilities are accurately assigned.
- Form AP-144: Coin-Operated Machine Inventory Supplement - This form can be used to provide a detailed inventory of machines instead of listing them on the AP-146. Both forms are focused on compliance with registration requirements for coin-operated machines.
- Form AP-147: General Business License Application - If a business regularly sells machines rather than just operating them, this form is necessary. It is similar to the AP-146 in that it addresses the licensing needs of businesses operating in the coin-operated machine sector.
- Form AP-101: Direct Payment Permit Application - For businesses purchasing significant taxable items, this form allows for a direct payment option. Both forms emphasize the importance of proper tax handling and compliance within Texas.
Dos and Don'ts
When filling out the Texas AP 146 form, it’s crucial to follow specific guidelines to ensure your application is processed smoothly. Here’s a list of what you should and shouldn’t do:
- Do not write in shaded areas.
- Do not separate pages.
- Enter the actual location address when requested; avoid using P.O. Box or rural route.
- Submit the registration certificate fee and the occupation tax with your application.
- Ensure permits are securely affixed to the machine and visible to the public.
- Do not send cash with your application.
- Complete the Texas Coin-Operated Machine Ownership Statement, Form AP-138.
- Omit corporate stockholders owning less than 10% of the business from the application.
- Notify the Comptroller within 10 days if you move a machine to a different location.
By adhering to these guidelines, you can avoid common pitfalls and ensure your application is complete and accurate.
Misconceptions
- Misconception 1: The AP-146 form is only for large businesses.
- Misconception 2: You can submit the application without paying the registration fee.
- Misconception 3: The AP-146 form is a one-time requirement.
- Misconception 4: You can operate machines without notifying the Comptroller if they are moved.
This form is required for any individual or entity that owns or operates coin-operated machines, regardless of the size of the business. Whether you are a sole proprietor or part of a larger corporation, if you have coin-operated machines, you need to fill out this application.
It is essential to submit the registration certificate fee of $150 along with your application. Without this payment, your application will not be processed. Cash is not accepted, so be sure to use a check made payable to the State Comptroller.
The registration certificate and permits expire on December 31 of each year. Therefore, renewals must be submitted by November 30 annually. If you fail to renew on time, you may face penalties or be unable to operate your machines legally.
If you move your coin-operated machines to a different location, you must notify the Comptroller within 10 days of the move. This can be done by filing the Machine Location Amendment for Registration Certificate Holders, Form AP-142. Failing to do so could lead to compliance issues.
Key takeaways
When completing the Texas AP-146 form, it is essential to avoid writing in shaded areas and to keep the pages intact.
Always provide the actual location address for your business; P.O. Boxes or rural routes are not acceptable.
Include the registration certificate fee of $150.00 along with your application. This fee is non-prorated and must be paid by check.
Each machine must be registered with specific details, including its serial number, make, and type.
If you acquire additional machines during the year, file the Application for Additional Coin-Operated Machine Tax Permits using Form AP-141.
Notify the Comptroller within 10 days if a machine is relocated, using the Machine Location Amendment Form AP-142.
Registration certificates and permits expire on December 31 each year, with renewals due by November 30.
Disclosure of your Social Security number is mandatory for tax administration purposes.