TEXAS SALES AND USE TAX RETURN - SHORT FORM
WHO MAY FILE THE SHORT FORM - You may file the short form if you meet ALL of the following criteria: your business has a single location in Texas; you report applicable local taxes only to the entities (city, transit authority, county or special purpose district) in which your business is located; you do not prepay your state and local taxes; you do not have a credit to take on this return for taxes you paid in error on your purchases; and you do not have customs broker refunds to report. You must file the long form (Form 01-114) if any of these statements do not apply to your business. You must file a long form if you are responsible for out-of-state use tax and have no in-state locations. If you have a credit to take on this return for taxes you paid in error or customs broker refunds to report, you are required to complete Form 01-114 Sales and Use Tax Return and Form 01-148 Texas Sales and Use Tax Return Credits and Customs Broker Schedule. WHEN TO FILE - Returns must be filed or postmarked on or before the 20th day of the month following the end of each reporting period. If the due date falls on a Saturday, Sunday or legal holiday, the next business day will be the due date. BUSINESS CHANGES - If you are out of business or if your mailing or outlet address has changed, you can make these changes online at www.window.state.tx.us/taxinfo/sales, "Sales Tax Permit and Account Updates (Web-Change)," or blacken the box to the right of the signature line on this return. INSTRUCTIONS FOR FILING AN AMENDED TEXAS SALES AND USE TAX RETURN 1)Make a copy of the original return you filed or download a blank return from our Web site at www.window.state.tx.us/taxinfo/taxforms.html. 2)Write "AMENDED RETURN" on the top of the form. 3)If you're using a copy of your original return, cross out the amounts that are wrong and write in the correct amounts. If you're using a blank return, enter the amounts as they should have appeared on the original return. 4)Sign and date the return. If the amended return shows you underpaid your taxes, please send the additional tax due plus any penalties and interest that may apply. WHOM TO CONTACT FOR ASSISTANCE - If you have any questions regarding sales tax, you may contact the Texas State Comptroller's field office in your area or call (800) 252-5555, toll free, nationwide. The Austin number is (512) 463-4600. GENERAL INSTRUCTIONS Please do not write in shaded areas. If any preprinted information on this return is incorrect, OR if you do not qualify to file this return, contact the Comptroller's office. Do not leave Items 1, 2, 3 or 4 blank. Enter "0" if the amount is zero. You must file a return even if you had no sales. If any amounts entered are negative, bracket them as follows:
ONLINE TAX FILING AND PAYMENT 24/7 WITH WebFile!
www.window.state.tx.us Have this form available when you file your short form electronically using WebFile. Payment options are credit card or Web EFT (electronic check). No-tax-due filing is also available through TeleFile at (888) 434-5464. 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 toll-free number listed on this form.
PLEASE DETACH AND RETURN BOTTOM PORTION ONLY
01-117 (Rev.2-09/32) a. c.
. Do not fold, staple or paper clip
TEXAS SALES AND USE TAX RETURN
d. Filing period
l. OUT OF BUSINESS DATE
. Write only in white areas.
DO NOT ENTER UNLESS no longer in business.
g. Due date
1. TOTAL SALES
(Whole dollars only)
f. Outlet no./ location
2. TAXABLE SALES
(Whole dollars only)
3. TAXABLE PURCHASES
(Whole dollars only) k. Outlet address (Do
not use a P.O. box address)
4. Total amount subject to tax
(Item 2 plus Item 3)
+ = = + =
Taxpayer name and mailing address
5. Tax due - Multiply Item 4 by the combined tax rate (Include state & local) 6. TIMELY FILING DISCOUNT 7. Prior payments 8. Net tax due
I declare that the information in this document and any attachments is true and Blacken this correct to the best of my knowledge and belief. box Taxpayer or duly authorized agent if out of business Date Daytime phone or address (Area code & no.) has changed.
(Subtract Items 6 and 7 from Item 5.)
9. Penalty & interest
10. TOTAL AMOUNT DUE AND PAYABLE
(Item 8 plus Item 9)
Form 01-117 (Back)(Rev.2-09/32)
INSTRUCTIONS FOR COMPLETING TEXAS SALES AND USE TAX RETURN - SHORT FORM
Item c. Enter the taxpayer number shown on your sales tax permit. If you have not received your sales tax permit, and you are a sole owner, enter your Social Security number. For other types of organizations, enter the Federal Employer's Identification Number (FEIN) assigned to your organization.
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. sec. 405(c)(2)(C)(i); Tex. Govt. Code secs. 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 law.
Item 4. Add the totals of Item 2 (Taxable Sales) and Item 3 (Taxable Purchases) and enter on Item 4. Enter "0" if you have no amount subject to tax. DO NOT INCLUDE ITEM 1 (Total Sales) IN THIS TOTAL. Item 5. The tax rate is a combined rate of tax types indicated: state, city, transit authority, county and/or special purpose district. Please call the Comptroller's office if the rate is incorrect or if you have a question about the tax rate. Multiply Item 4 by the tax rate and enter in Item 5. Item 6. If you are filing your return and paying the tax due on or before the due date, multiply the Tax Due in Item 5 by .005 and enter the result in Item 6. Item 7. If you requested that a prior payment and/or an overpayment be designated to this specific period, the amount is preprinted in Item 7 as of the date this return was printed. Item 9. Penalty and Interest: 1-30 days late: Enter penalty of 5% (.05). 31-60 days late: Enter penalty of 10% (.10). Over 60 days late: Enter penalty of 10% (.10) plus interest calculated at the rate published on Pub. 98-304, toll free at (877) 447-2834, or online at www.window.state.tx.us.
(Texas Tax Code Ann. Sec. 111.060 and 111.061) Note: An additional $50 penalty will be assessed when more than two returns are received with a postmark later than the due date. (TEX. TAX CODE ANN. SEC. 151.7031)
Item d. Enter the filing period of this report (month, quarter or year) and the last day of the period in the space provided. Examples: "Month Ending 12-31-07" "Quarter Ending 09-30-07" "Year Ending 12-31-07." Item l. If the location indicated in Item f is no longer in business, enter the out-of-business date. Item 1. Enter the total amount (not including tax) of ALL services and sales, leases and rentals of tangible personal property including all related charges made during the reporting period. Report whole dollars only. Enter "0" if you have no sales to report. Item 2. Enter the total amount (not including tax) of all TAXABLE services and TAXABLE sales, leases and rentals of tangible personal property including all TAXABLE related charges made during the reporting period. Report whole dollars only. Enter "0" if you have no taxable sales to report. Item 3. Enter the total amount of taxable purchases that you made for your own use. Taxable purchases are those taxable items purchased, leased or rented for personal or business use on which sales or use tax was not paid. This includes purchases from Texas or out-of-state sellers, or items taken out of inventory for use, items given away, and items purchased for an exempt use but actually used in a taxable manner. Taxable purchases do not include inventory items being held exclusively for resale. Report whole dollars only. Enter "0" if you have no taxable purchases to report.
Item 10. Add Item 8 plus Item 9, if applicable, and enter in Item 10. Make total amount of Item 10 payable in one check to: STATE COMPTROLLER Mail your return and payment to: COMPTROLLER OF PUBLIC ACCOUNTS P.O. Box 149355 Austin, TX 78714-9355
DO NOT WRITE ON THE BACK OF THIS FORM