Free 01-922 - Texas


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INSTRUCTIONS FOR COMPLETING

TEXAS SALES AND USE TAX RETURN

SUSAN COMBS TEXAS COMPTROLLER OF PUBLIC ACCOUNTS

GENERAL INSTRUCTIONS
WHO MUST FILE - You must file the long form, if you: have more than one outlet; report tax to more than one city, transit authority, county or special purpose district; prepay your state and local taxes; report use tax from out-of-state locations; are a city, county or special purpose district that has chosen to retain your own local sales and use tax as authorized by the Texas Tax Code; have taken credit for taxes paid in error on purchases; or have custom broker refunds to report. Returns must be filed for every period even if there is no amount subject to tax or any tax due. Complete and detailed records must be kept of all sales as well as any deductions claimed so that returns can be verified by a state auditor. Failure to file this return and pay applicable tax may result in collection action as prescribed by Title 2 of the Tax Code. 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 appropriate box to the right of Item g. on the return. INSTRUCTIONS FOR FILING AMENDED TEXAS SALES AND USE TAX RETURNS 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/01-forms.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. 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 toll free (800) 252-5555. The Austin number is (512) 463-4600. If any amounts entered are negative, bracket them as . 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 federal law.

Form 01-922-1 (Rev.2-09/5)

01-922-2 (Rev.2-09/5)

SPECIFIC INS
Item d. If the return is not preprinted, enter the filing period of this report (month, quarter or year) and the last day of the period. Examples: "Quarter Ending 09-30-06" "Month Ending 10-31-06" "Year Ending 12-31-06."

Item c. If the return is not preprinted, enter the taxpayer number as 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 Identification Number (FEIN) assigned to your organization. Item j. Indicate if you are taking a credit to reduce taxes due on this return for taxes you paid in error on your own purchases by blackening the appropriate box. If you answered "YES," you must complete and submit Form 01-148, Credits and Customs Broker Schedule, with your return. Examples of these credits include, but are not limited to, the following: mistakenly paid tax to a vendor on exempt manufacturing equipment; accrued tax on a non-taxable purchase in error; accrued AND paid tax on a taxable purchase. Local tax (city, county, transit and special purpose district taxes) can be included in the credit examples above only if the purchaser reported to the same local jurisdictions as the vendor. If the local tax jurisdictions do not match, or if the jurisdiction for which the local tax was collected is not known, a refund claim must be filed for the local tax. See the Comptroller's Web site at www.window.state.tx.us/taxinfo/taxpubs/tx94_156.html for refund instructions. Item k. Indicate if you refunded sales tax for items exported outside the U.S. based on a Texas Licensed Customs Broker Export Certificate by blackening the appropriate box. If you answer "YES," you must complete and submit Form 01-148, Credits and Customs Broker Schedule, with your return. Items 1 - 7. If you have more than one place of business, you must file the outlet supplement (Form 01-115) with the Texas Sales and Use Tax Return. Items 1 - 7 on the outlet supplement are the same as items 1 - 7 on the Texas Sales and Use Tax Return (Form 01-114). Item 1. Enter the total amount (not including tax) of ALL sales, services,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 4. Add Taxable Sales (Item 2) to Taxable Purchases (Item 3), and enter the result in Item 4. Do not include Total Sales (Item 1) in this total. Report whole dollars only. Item 5. To report local tax by outlet, the amount subject to local tax must be the same for all local taxing authorities (city, transit, county and/or special purpose district) for that outlet. If any of these local amounts are different for the outlet, you MUST report your local tax on the List Supplement (Form 01-116-A). Report whole dollars only. If "NOT APPLICABLE" is preprinted in Item 5, do not enter an amount.

STRUCTIONS
Item l. If you had zero to report in Items 1, 2 and 3 for all outlets during this filing period, blacken this box, sign and date this return and mail to the Comptroller's office. Item 6. If the return is not preprinted, enter the trade name, actual location and five digit outlet number shown on your sales tax permit for each outlet you are reporting. Use street address. Do not use P.O. Box or Rural Route number. If you do not have a permit, leave outlet number blank. If you are reporting use tax from out of state locations, use outlet number "00000." If the physical location (outlet) is no longer in business, write "out of business" and date of closing next to any outlet that is no longer in business. If the physical location address is different from the preprinted physical location address, make correction next to the incorrect information. If a new outlet has been opened, write the outlet trade name, actual location and opening date in a blank space on the return along with a brief description of the business. Item 7(a, b). Multiply Item 4 by the state tax rate and enter in Item 7a. Multiply Item 5 by the local tax rate and enter in Item 7b. If your return is not pre-printed, refer to the booklet, Texas Sales and Use Tax Rates (Pub. 96-132), for a list of the current city, transit, county and SPD rates. If "USE LIST" is preprinted in Item 7b, report the tax on the Texas List Supplement (Form 01-116). Item 8. Combine the state sales tax due from all outlets (Items 7a) and enter the total tax in Column a. Combine local sales tax due from Item 7b from all pages and enter the total tax in Column b. Item 9. The amount preprinted in Item 9 includes the amount of your prepayment plus the allowable prepayment discount. If you prepaid timely and the amount is not printed in Item 9, calculate the credit by dividing the amount you prepaid by .9825 and enter the result in Item 9. If the total tax due in either column of Item 8 is greater than the prepayment, enter the difference in Item 10. Multiply the difference by .005 and enter the result in Item 11. If the total tax due in either Item 8a or 8b is less than the prepayment credit in Item 9a or 9b enter the difference in Item 10a or 10b. Multiply the difference by .9825 and enter the result in Item 13 to determine the amount of refund. Bracket the amount as . If you are filing your return and/or paying the tax late, mark out the preprinted amount in Item 9 and enter the actual amount paid with your prepayment report. NOTE: Discount applies only if all prepayment requirements are met AND your regular sales and use tax return AND any additional payments are postmarked by the due date. Item 10. Subtract the prepayment credit in Item 9 from the total tax due in Item 8, and enter the result in Item 10 (adjusted tax due). Item 11. If you are filing your return and paying the tax due on or before the due date, multiply the total tax due in Item 8 by 1/2 percent (.005) and enter the result in Item 11. (PREPAYERS: See instructions for Item 9.) NOTE: DO NOT TAKE THE DISCOUNT IF THE RETURN AND/OR PAYMENT IS NOT TIMELY. Item 12. If you requested that a prior payment and/or an overpayment be designated to this specific period, the amount is preprinted in Item 12 as of the date this return was printed. Item 14. Penalty and interest 1-30 days late: Enter penalty of 5 percent (.05). 31-60 days late: Enter penalty of 10 percent (.10). Over 60 days late: Enter 10 percent (.10) penalty plus interest. Calculate interest at the rate published online at www.window.state.tx.us, or call the Comptroller toll free at (877) 447-2834 for the applicable interest rate. NOTE: An additional $50 penalty will be assessed after more than two returns are received with a postmark date later than the due date.

01-922-4 (Rev.2-09/5)

INSTRUCTIONS FOR COMPLETING Texas Sales and Use Tax Return List Supplement
are an out-of-state seller; drop ship items from outside Texas to your customers; are a contractor improving realty; are an itinerant vendor; or are an auctioneer.

Who must file the list supplement? You must file the list supplement with the Texas Sales and Use Tax Return, if you:

EXAMPLE: A taxpayer has one outlet (outlet 00001) which is a catering business located inside the city limits of Houston and inside the Houston MTA. For the first quarter, the taxpayer has $1,500 in taxable sales; however, $500 of the taxable sales were delivered outside the Houston transit area and were not subject to the Houston MTA. The taxpayer must report local sales tax on the List Supplement (Form 01-116): $1,500 for City of Houston and $1,000 for Houston MTA. See Guidelines for Collecting Local Sales and Use Tax (94-105) for additional information. NOTE: Other circumstances may require you to file by list. If you have specific questions, please call us toll free at (800) 252-5555 toll free nationwide. The Austin number is (512) 463-4600. Item 1. CITY/TRANSIT/COUNTY/SPD NAME - City/Transit/County/SPD names will be preprinted here. List additional cities, transit authorities, counties or SPDs where you did business during the reporting period. An entry is required for each city/ transit/county/SPD marked with two asterisks, even if the amount subject to tax is zero. Item 2. CITY/TRANSIT/COUNTY/SPD NO. - The seven digit number for the local taxing jurisdiction will be preprinted beside the appropriate city, transit authority, county or SPD name. If the local jurisdiction name in Item 1 is not preprinted, refer to the booklet, Texas Sales and Use Tax Rates (96-132) and enter the appropriate number. Item 3. AMOUNT SUBJECT TO TAX Amount subject to tax is the taxable sales, plus taxable purchases, that are subject to local tax for each taxing jurisdiction. An entry is required for each city/transit/county/SPD marked with two asterisks, even if the amount subject to tax is zero. Report only whole dollars. If this amount is negative, bracket the amount as . Item 4. TAX RATE - Tax rate is the local tax rate ranging from 1/8 of 1 percent to 2 percent. If the form is preprinted, the tax rate for each local jurisdiction will be printed on the form. If the tax rate is not preprinted, check the booklet, Texas Sales and Use Tax Rates (96-132), and enter the appropriate tax rate in this column. Item 5. AMOUNT OF TAX DUE - To calculate the tax due, multiply the amount subject to tax (Item 3) by the tax rate (Item 4). If this amount is negative, bracket the amount as . Item 7b. TOTAL DUE ON THIS PAGE - Add the amounts in Column 5 and enter the total in Item 7b. Then total the local tax (7b) from all pages and enter in Item 8, Column b, of the Texas Sales and Use Tax Return (Form 01-114). If this amount is negative, bracket the amount as .