AP-201 — Texas Application for Sales and Use Tax Permit

What is Form AP-201?

Form AP-201, Texas Application for Sales Tax Permit and/or Use Tax Permit, is how a business registers with the Texas Comptroller of Public Accounts to collect and report Texas sales and use tax. The same form also registers you for the 9-1-1 emergency communications fees, the prepaid wireless 9-1-1 emergency service fee and the off-road, heavy-duty diesel powered equipment surcharge when they apply to your business.

The five-page form asks who owns the business (a sole proprietor, or a corporation, partnership, LLC or other entity with its partners, officers or managing members), how to reach you, each physical place of business in Texas, the other ways you have a presence in Texas, what you sell and how, your NAICS code, and a signature from the owner or every general partner, managing member, officer or director. Applicants must be at least 18 years old; a parent or legal guardian can obtain a permit on behalf of a minor.

FileIt walks you through each item in plain English — showing only the sole proprietor or entity questions that apply — and prints your answers into the Comptroller's own PDF, including the comb boxes for your SSN, FEIN, taxpayer numbers, phone numbers and dates. The finished application is saved in your vault, ready to sign and send.

Who needs to fill out Form AP-201?

• Sole proprietors, partnerships, corporations, LLCs and other entities that will sell taxable items or taxable services in Texas.
• Remote and online sellers, marketplace providers and businesses with representatives, warehouses or other connections in Texas.
• Businesses that sell at temporary locations such as fairs, trade shows and markets.
• Telecommunications providers that collect 9-1-1 emergency service fees, and sellers of prepaid wireless service.
• Businesses that sell, lease or rent off-road, heavy-duty diesel-powered equipment.
• Buyers of an existing Texas business or its assets, who report the previous owner in Item 54.

When to use Form AP-201

• Before you begin making taxable sales in Texas — Item 47 asks for the date you will start.
• When you open a new business or change its legal form (for example a sole proprietor forming an LLC).
• When you buy an existing business or its assets.
• When you prefer a paper application to registering online.

What you need before you start

• The business's legal name, organization type, FEIN, and home state, formation date and file numbers (for an entity).
• For a sole proprietor: your legal name and Social Security number.
• The name, home address, phone, SSN (or FEIN), ownership percentage and position of each general partner, officer or managing member.
• Any current or past 11-digit Texas taxpayer number and any Texas vendor or payee number (TIN).
• The mailing address, phone numbers, website and a contact person for business records.
• Your bank, and your card or online payment processor and merchant ID, if any.
• The address, county and landlord of each Texas place of business, and any warehouses, representatives or temporary sale locations.
• Your NAICS code or principal type of business, and a description of what you sell.
• For a purchased business: the previous owner's details, what you bought, the price and date of purchase.
• Each signer's driver license number and state.

What’s on Form AP-201

The 2026 edition has 5 pages. FileIt asks for it in 17 parts, and it is signed by Applicant (owner, partner or officer) and Second signer and Third signer:

1. Who is applyingApplicant (owner, partner or officer)
2. Items 1–8: The business entityApplicant (owner, partner or officer)
3. Item 9: General partner, officer or managing memberApplicant (owner, partner or officer)
4. Item 9: A second partner, officer or managing memberApplicant (owner, partner or officer)
5. Items 10–14: Sole proprietorApplicant (owner, partner or officer)
6. Items 15–19: Mailing address and phone numbersApplicant (owner, partner or officer)
7. Item 20: Contact person for business recordsApplicant (owner, partner or officer)
8. Item 21: Alternate contact person for business recordsApplicant (owner, partner or officer)
9. Items 22–23: Bank and card processorApplicant (owner, partner or officer)
10. Items 24–29: Place of business in TexasApplicant (owner, partner or officer)
11. Items 30–37: Other Texas locations and connectionsApplicant (owner, partner or officer)
12. Items 38–48: Related informationApplicant (owner, partner or officer)
13. Items 49–53: Business activity and other taxesApplicant (owner, partner or officer)
14. Item 54: Previous ownerApplicant (owner, partner or officer)
15. Item 55: SignatureApplicant (owner, partner or officer)
16. Item 55: Second signer (partner, officer, director or member)Second signer
17. Item 55: Third signer (partner, officer, director or member)Third signer

How to fill out Form AP-201, step by step

1 Items 1–9: Entity information

Corporations, partnerships, LLCs, trusts, estates and other entities give their organization type, legal name, FEIN (or tick that they have none), any Texas taxpayer or vendor number, the home state and formation date, registration file numbers, whether a corporation was in a merger in the last seven years, and every general partner, officer or managing member with their home address, SSN or FEIN, ownership percentage and position. Sole proprietors skip to Item 10.

2 Items 10–14: Sole proprietors

Give your legal name, Social Security number (or tick that you don't have one), any current or past Texas taxpayer number, any Texas vendor or payee number, and your FEIN if you have one.

3 Items 15–23: Contact, bank and payments

Everyone gives the taxpaying entity's mailing address (not the registered agent's), daytime, fax and mobile phone numbers, website, a contact person for business records and optionally an alternate, the bank or financial institution, and any credit card or online payment processor with its merchant ID.

4 Items 24–29: Place of business

For each physical location in Texas where you sell taxable items, give the business name and physical address (no P.O. box), phone, directions if it's hard to find, the city limits and county it's in, whether it's run from your home, whether you deliver elsewhere in Texas, and the owner or landlord. If you have no physical place of business in Texas, skip to Item 30.

5 Items 30–37: Texas presence

Answer whether you have warehouses or offices, representatives or salespeople, property, onsite services, temporary sale locations, franchisees or affiliated businesses in Texas, listing the locations and people where asked.

6 Items 38–53: What and how you sell

Answer about internet or mail order sales, marketplace providers, expected monthly taxable sales over $8,000, alcohol, out-of-state winery shipping, health spa memberships, e-cigarettes, fireworks and the optional Single Local Tax rate (only if you answered no to Items 30–37, 39 and 43). Give your start date, operating months, NAICS code or type of business, main activity, and whether you report interest on sales tax, sell heavy diesel equipment, collect 9-1-1 fees or sell prepaid wireless service.

7 Items 54–55: Previous owner and signatures

If you bought an existing business or its assets, give the previous owner's details, what you purchased, the price and the date. Then the sole owner, all general partners, managing members, officers or directors — or an authorized representative with a written power of attorney — print their name and title, driver license number and state, confirm they are 18 or older, and sign and date.

Common mistakes to avoid

• Filling in both the entity items (1–9) and the sole proprietor items (10–14) — use only the path that fits your business.
• Giving the registered agent's address as the mailing address in Item 15.
• Using a P.O. box as a place of business address — Item 24 needs the physical location.
• Electing the Single Local Tax rate after answering yes to any of Items 30–37, 39 or 43.
• Leaving out a general partner, officer or managing member — attach additional sheets if there are more than the form holds.
• Missing a signature: every required signer must sign, and a representative must attach a written power of attorney.
• Forgetting attachments the form asks for, such as the trust agreement, a merger explanation or a health spa certificate.

After you fill it out

Print the PDF, have each required person sign it, and submit it by mail to Comptroller of Public Accounts, 111 E. 17th St., Austin, TX 78774-0100, by email to [email protected], or by fax to 512-936-0010. The form warns that email and fax are not secure for your Social Security number and that you are not required to send the form that way. FileIt keeps a copy in your vault.

The form says you will receive your permit approximately four weeks after the Comptroller receives your completed and signed application, and that incomplete applications delay the process.

You may also need other permits or licenses from the State of Texas or your city and county; the form points to texas.gov for a listing. When the permit arrives, keep it in your FileIt vault.

Form AP-201: frequently asked questions

Official sources

• Blank form (PDF), published by Texas Comptroller of Public Accounts: https://comptroller.texas.gov/forms/ap-201.pdf
• Official instructions and guidance: https://comptroller.texas.gov/taxes/permit/
• Edition shown on this page: AP-201 (Rev. 7-26/31) (checked 2026-09-28).

FileIt is not affiliated with or endorsed by Texas Comptroller of Public Accounts or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-28.

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