Content Overview
The Texas Sales 01 922 form is an essential document for businesses operating in Texas that need to report their sales and use tax. This form helps taxpayers accurately declare their total sales, taxable sales, and taxable purchases during a specific filing period. It includes important sections where you must provide your taxpayer number, mailing address, and the due date for submission. If your business has undergone changes, such as a new address or if you are no longer in operation, the form allows you to indicate these updates clearly. Additionally, you must complete specific sections to calculate the amount of tax due based on state and local rates. Even if no taxes are owed, filing the return is still required. The form also addresses potential credits for taxes paid in error and includes provisions for refunds related to exported items. Understanding how to fill out the Texas Sales 01 922 form is crucial for compliance and accurate reporting, ensuring that your business meets its tax obligations without unnecessary complications.
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01-114
(Rev.4-13/37)
DDDD
b.
Texas Sales and Use Tax Return
See instructions, Form 01-922.
a.
26100
Do not staple or paper clip.
Do not write in shaded areas.
Page 1 of
c. Taxpayer number
d. Filing period e. f. Due date
Blacken this box if your mailing
address has changed. Show changes
by the preprinted information.
Taxpayer name and mailing address
g.
1.
Blacken this box if you are no longer
in business. Write in the date you went
out of business.
2.
Blacken this box if one of your
locations is out of business or has
changed its address.
3.
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 indicated in the instructions.
h. i.
l.
Return MUST be filed even if no tax is due.
NO SALES -
If you had zero to report in Items 1, 2 and 3 for ALL locations
for this filing period, blacken this box, sign and date this return and mail it
to the Comptroller's office.
1
j.
Are you taking credit to reduce taxes due on this
return for taxes you paid in error on your own
purchases?
(Blacken appropriate box)
YES
1
NO
2
PLEASE PRINT YOUR
NUMERALS LIKE THIS
k. Did you refund sales tax for items exported outside
the U.S. based on a Texas Licensed Customs
Broker Export Certificate?
(Blacken appropriate box)
YES
1
NO
2
6. Physical location (outlet) name and address
(Do not use a P.O. box address.)
Outlet
no.
If you answered yes to either question j or k, you must complete
Form 01-148 and submit it with your return.
1. TOTAL SALES
(Whole dollars only)
2. TAXABLE SALES
(Whole dollars only)
7. AMOUNT OF TAX DUE FOR THIS OUTLET
(Dollars and cents)
(Multiply "Amount subject to tax" by "TAX RATE" for state and local tax due)
3. TAXABLE PURCHASES
(Whole dollars only)
TAX RATES
4. Amount subject
to state tax
(Item 2 plus Item 3)
7a.State tax
(include in Item 8a)
=
X
5. Amount subject to local tax
(Amount for city, transit,
county and SPD must
be equal.)
7b.Local tax
(include in Item 8b)
=
X
26180
STATE TAX - Column a LOCAL TAX - Column b
8. Total tax due
(from all outlets or list supplements)
01-114
(Rev.4-13/37)
DDDD
_
9. Prepayment credit
=
10. Adjusted tax due
(Item 8 minus Item 9)
_
11. Timely filing discount (0.005)
_
12. Prior payments
=
13. Net tax due
(Item 10 minus Items 11 & 12)
+
14. Penalty and interest
(See instructions)
15a. Total state amount due 15b. Total local amount due
15. TOTAL STATE AND LOCAL AMOUNT DUE
(Item 13 plus Item 14)
=
Mail to:
Comptroller of Public Accounts
P.O. Box 149354
Austin, TX 78714-9354
T Code Taxpayer number Period
16. TOTAL
AMOUNT PAID
(Total of Items
15a and 15b)
26020
Taxpayer name
n.
I declare that the information in this document and any attachments is true and correct to the best of my knowledge.
Taxpayer or duly authorized agent
Date
Daytime phone
(Area code & number)
Make check payable to:
STATE COMPTROLLER.
0
0
0
0
0
0
0
0
0
0
0
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Form Specifications
| Fact Name | Details |
|---|---|
| Form Purpose | The Texas Sales and Use Tax Return (Form 01-922) is used to report sales and use taxes owed to the state of Texas. |
| Filing Requirement | Taxpayers must file this return even if no taxes are due. This ensures compliance with state tax laws. |
| Due Date | The due date for filing the return is specified in the instructions accompanying the form. Timely submission is crucial to avoid penalties. |
| Taxpayer Information | Taxpayers must provide their name, mailing address, and taxpayer number. Any changes to the address must be indicated on the form. |
| Zero Sales Reporting | If a taxpayer had no sales to report for the filing period, they must blacken the designated box and submit the form. |
| Governing Laws | This form is governed by Chapters 151 and 152 of the Texas Tax Code, which outline sales and use tax regulations. |
| Rights of Taxpayers | Under Chapters 552 and 559 of the Government Code, taxpayers have rights to review and correct information held by the state regarding their tax filings. |
Texas Sales 01 922: Usage Guidelines
Completing the Texas Sales 01 922 form requires careful attention to detail. This form is essential for reporting sales and use tax, and it must be filled out accurately to ensure compliance with state regulations. Below are the steps to guide you through the process of filling out the form.
- Begin by locating the Taxpayer number section at the top of the form. Enter your taxpayer number accurately.
- Next, fill in the Filing period as indicated in the instructions provided with the form.
- In the Due date field, write the due date for the filing period.
- Complete the Taxpayer name and mailing address section. If your mailing address has changed, blacken the appropriate box and show the changes clearly.
- If you are no longer in business, blacken the box indicating this and write the date you ceased operations.
- For any location that is out of business or has changed its address, blacken the corresponding box.
- Indicate whether you are taking credit to reduce taxes due on purchases by blackening the appropriate box for YES or NO.
- If you had no sales to report for the filing period, blacken the box labeled NO SALES.
- Fill in the TOTAL SALES (whole dollars only) in the designated field.
- Next, provide the TAXABLE SALES (whole dollars only).
- Complete the TAXABLE PURCHASES (whole dollars only) section.
- Calculate the Amount subject to state tax by adding the TAXABLE SALES and TAXABLE PURCHASES. Write this total in the designated field.
- Determine the Amount subject to local tax and enter it in the appropriate space.
- In the Physical location (outlet) name and address section, provide the outlet's name and physical address (no P.O. boxes).
- Calculate the AMOUNT OF TAX DUE FOR THIS OUTLET by multiplying the Amount subject to tax by the applicable tax rate.
- Finally, declare that the information provided is true and correct by signing and dating the form. Include your daytime phone number in the designated area.
- Make your check payable to the STATE COMPTROLLER when submitting your return.
Once you have completed the form, review all entries for accuracy before mailing it to the Comptroller's office. Proper submission ensures compliance and helps avoid potential penalties.
Your Questions, Answered
What is the purpose of the Texas Sales 01 922 form?
The Texas Sales 01 922 form is used to report sales and use tax in Texas. It allows businesses to declare their total sales, taxable sales, and taxable purchases for a specific filing period. This form ensures compliance with state tax regulations and helps calculate the amount of tax due to the state and local jurisdictions.
Who needs to file the Texas Sales 01 922 form?
Any business that sells taxable goods or services in Texas must file this form. This includes retailers, wholesalers, and service providers who collect sales tax from customers. Even if no sales tax is due for a particular period, businesses are still required to file the form to maintain compliance.
What should I do if my business address has changed?
If your business address has changed, you should blacken the designated box on the form to indicate this change. Additionally, ensure that the new address is clearly printed on the form. This will help the Comptroller's office maintain accurate records for your business.
What if I had no sales to report for the filing period?
If you had zero sales to report for all locations during the filing period, blacken the box labeled "NO SALES." After doing this, sign and date the return and mail it to the Comptroller's office. Filing is still necessary even if no tax is due.
What should I do if I need to claim a tax credit for taxes paid in error?
If you need to claim a tax credit for taxes paid in error, you must indicate this on the form by blackening the appropriate box. Additionally, complete Form 01-148 and submit it along with your Texas Sales 01 922 return. This process ensures that your claim is properly documented and processed.
Common mistakes
-
Failing to provide a taxpayer number: This number is essential for identifying your business. Without it, the form may be rejected.
-
Not blackening the correct boxes: Ensure you mark the appropriate boxes for changes in business status or address. Incorrect markings can lead to processing delays.
-
Ignoring the filing period: Always check that the filing period matches the date you are submitting. Mismatched dates can cause complications.
-
Writing in shaded areas: The shaded sections are reserved for official use only. Writing in these areas may result in errors.
-
Submitting without payment: Even if no taxes are due, the return must still be filed. Failure to do so can lead to penalties.
-
Not completing additional forms: If you answer "yes" to questions about tax credits or refunds, you must complete and attach Form 01-148. Missing this can delay your return.
Documents used along the form
The Texas Sales 01-922 form is a crucial document for businesses in Texas that need to report sales and use taxes. However, it is often accompanied by other forms and documents that help clarify and support the information provided. Below is a list of some of the common forms and documents that are frequently used alongside the Texas Sales 01-922 form.
- Form 01-148: This form is used to claim a refund of sales tax for items that were exported outside of the United States. If you answered "yes" to specific questions on the Sales 01-922 form regarding refunds for exported items, you must complete and submit this form with your tax return.
- Form 01-339: This is the Texas Sales Tax Exemption Certificate. It is utilized by buyers to claim an exemption from sales tax for certain purchases. Sellers must keep this certificate on file to substantiate the tax-exempt status of the sale.
- Form 01-905: This form is the Texas Sales and Use Tax Resale Certificate. It allows businesses to purchase items for resale without paying sales tax at the time of purchase. This form must be provided to the seller at the time of the transaction.
- Form 01-924: This is the Texas Franchise Tax Report. While not directly related to sales tax, businesses must file this report annually if they are subject to franchise tax. It provides a broader view of a business's financial status.
- Form 01-905A: This is a resale certificate specifically for use by certain types of businesses, such as wholesalers or retailers. It ensures that sales tax is not charged on items that will be resold.
- Form 01-924A: This form is used for reporting the Texas Economic Development Act, which may apply to certain businesses. It provides tax incentives for companies that meet specific criteria.
- Form 01-911: This is the Texas Sales and Use Tax Exemption Certificate for Nonprofit Organizations. Nonprofits can use this form to purchase items without paying sales tax, provided they meet the criteria for exemption.
Understanding these additional forms can help ensure compliance with Texas tax laws. Each document serves a specific purpose and can significantly impact your tax obligations. It is essential to keep accurate records and consult with a tax professional if you have questions about your specific situation.
Similar forms
- Texas Sales and Use Tax Return (Form 01-137): Similar to Form 01-922, this document is used to report sales and use tax due in Texas. Both forms require taxpayer information and detail taxable sales.
- Texas Franchise Tax Report (Form 05-158): This form is filed by businesses to report their franchise tax. Like Form 01-922, it includes financial information and is required even if no tax is due.
- Texas Employment Tax Report (Form C-3): This report is used for reporting employee wages and taxes withheld. Both forms require accurate reporting of financial information and must be filed timely.
- Texas Mixed Beverage Tax Report (Form 01-114): This form is for businesses that sell mixed beverages. Similar to Form 01-922, it reports tax due and requires details about sales.
- Texas Hotel Occupancy Tax Report (Form 12-302): This document is used by hotels to report occupancy tax. Both forms demand accurate sales reporting and compliance with state tax regulations.
- Texas Motor Vehicle Sales Tax Report (Form 130-U): This form is specifically for vehicle sales tax. Like Form 01-922, it requires reporting of taxable sales and relevant financial details.
- Texas Sales Tax Exemption Certificate (Form 01-339): This certificate is used to claim tax exemptions. It shares similarities with Form 01-922 in that it addresses tax obligations and compliance.
- Texas Agricultural and Timber Registration (Form 50-113): This document allows for tax exemptions related to agricultural sales. It is similar to Form 01-922 as it deals with tax reporting and compliance.
- Texas Resale Certificate (Form 01-339): This form is used by businesses to purchase goods tax-free for resale. Both forms involve tax compliance and accurate reporting of sales transactions.
Dos and Don'ts
When filling out the Texas Sales 01 922 form, consider the following guidelines:
- Do not staple or paper clip the form.
- Do not write in shaded areas of the form.
- Ensure you blacken the box if your mailing address has changed.
- File the return even if no taxes are due.
- Print your numerals clearly and correctly.
- Include the physical location name and address; avoid using a P.O. box.
- Sign and date the return before mailing it.
- Provide a daytime phone number for contact purposes.
- Make the check payable to the STATE COMPTROLLER.
Following these steps can help ensure a smooth filing process.
Misconceptions
Understanding the Texas Sales 01 922 form is crucial for businesses operating in Texas. However, several misconceptions can lead to confusion. Here are seven common myths about this form:
- Filing is optional if no taxes are due. Many believe that if they owe no taxes, they do not need to file the form. This is incorrect. The return must still be filed even if no taxes are due.
- Only large businesses need to file. Some think that only large companies are required to submit this form. In reality, all businesses making taxable sales must file, regardless of size.
- Sales tax only applies to physical goods. There is a misconception that sales tax applies only to tangible products. However, certain services are also taxable in Texas, and businesses must account for these when filing.
- Changes in business status don’t need to be reported. Some individuals believe they can ignore changes in their business status. It's important to report if your business has closed or if there are changes in your address.
- Tax credits are automatically applied. Many assume that any tax credits available will be automatically deducted. In fact, you must indicate your intention to claim credits on the form.
- Using a P.O. Box for the physical location is acceptable. Some think they can list a P.O. Box as their business address. The form specifically requires a physical address, not a P.O. Box.
- Filing late incurs no penalties. There is a belief that late filings do not result in penalties. This is false; late submissions can lead to fines and interest charges.
By clearing up these misconceptions, businesses can ensure compliance and avoid unnecessary issues with the Texas Comptroller's office.
Key takeaways
The Texas Sales 01-922 form is used to report sales and use tax to the Texas Comptroller's office.
Ensure you do not staple or paper clip the form, as this can interfere with processing.
Fill in your taxpayer number and the filing period accurately. Refer to the instructions if needed.
If your mailing address has changed, mark the appropriate box and indicate the changes clearly.
Even if no taxes are due, you must still file the return. Mark the box indicating no sales if applicable.
To claim a credit for taxes paid in error, complete the necessary sections and include Form 01-148 with your return.
Report your total sales, taxable sales, and taxable purchases in whole dollars only.
Make sure to provide the physical location of your outlet, avoiding P.O. box addresses.
Calculate the amount of tax due by multiplying the amount subject to tax by the applicable tax rates for state and local taxes.