The Texas AP 146 form is the Original Application for Coin-Operated Machine Registration Certificate and Tax Permit(s). This form is essential for businesses intending to operate coin-operated machines within Texas, ensuring compliance with state regulations. To begin the application process, please fill out the form by clicking the button below.
The Texas AP-146 form, officially known as the Original Application for Coin-Operated Machine Registration Certificate and Tax Permit, is a crucial document for anyone looking to operate coin-operated machines in Texas. This application serves as a registration tool for business owners, ensuring compliance with state regulations while allowing them to legally operate machines such as vending machines, arcade games, and more. To complete the form, applicants must provide specific details, including the actual location of the machines, ownership information, and a comprehensive inventory of all machines intended for operation. It’s important to note that the registration certificate fee is set at $150 annually, and this fee must accompany the application submission. Additionally, permits must be visibly affixed to each machine, as required by law. The form also includes a section for reporting any changes, such as moving machines to different locations or adding new machines throughout the year. By following the guidelines outlined in the AP-146, business owners can navigate the registration process smoothly and ensure they meet all necessary requirements to operate their coin-operated machines legally in Texas.
Texas Original Application for Coin-Operated Machine
Registration Certificate and Tax Permit(s)
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)
AP-146-2 (Rev.8-11/15)
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.
TAX TYPE(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-DutyDiesel-PoweredEquipmentSurcharge- 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.
AP-146-3
Texas Original Application
(Rev.8-11/15)
for Coin-Operated Machine
Page 1
• Please read instructions.
• Type or print.
• Do NOT write in shaded areas.
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?
YES
NO
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?
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.)
If you answered “YES” to Items II or III above, stop here. You must apply for a General Business License.
(Use Form AP-147)
This application is for calendar year
_______________________
.
1. Texas Comptroller’s taxpayer number
...........................................................................................
2.Legal name of owner (sole owner, partnership, corporation or other name)
3.Mailing address (street number and name, P.O. Box or rural route and box number)
City
State
ZIP code
County
Business email address
INFORMATION
6. Enter your Federal Employer Identification Number (FEIN), if any
...........................................................
...
(
)
-
4. Enter the daytime phone number of the person primarily responsible for filing tax returns.
TAXPAYER
. ...............................................................5. Enter your Social Security number if you are a sole owner
3
.....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)
___________________________________
Charter, file or COA date
Texas Secretary of State file number or COA number
month
day
year
10. If this business is a corporation, enter
Home state
Identification number
11. If your business is a limited partnership, enter the home state and identification number
– All applicants
–
Complete the Texas Coin-Operated Machine Ownership Statement, Form AP-138.
(If business location address is a rural route and box number, provide directions or use 9-1-1 address, if possible.)
12. Trade name of business/machine location
Business phone (area code and number)
13. Location of business/machine location
LOCATION
Filling out the Texas AP-146 form is a necessary step for anyone looking to register coin-operated machines in Texas. This process ensures compliance with state regulations. After completing the form, it should be submitted along with the required payment to the Texas Comptroller's office. Below are the steps to guide you through filling out the form accurately.
The Texas AP-146 form is the Original Application for Coin-Operated Machine Registration Certificate and Tax Permit(s). This form is essential for individuals or businesses intending to own or operate coin-operated machines in Texas. It ensures compliance with state regulations and helps in the collection of applicable taxes.
Anyone who intends to engage in the business of owning or operating coin-operated machines exclusively on premises occupied by their business must complete this form. This includes sole owners, partnerships, and corporations. If you regularly sell machines as part of your business, you will need to apply for a General Business License instead.
When completing the AP-146 form, you will need to provide:
The registration certificate fee is $150.00, which must be paid annually. This fee cannot be prorated, so ensure you submit the full amount along with your application. Payment should be made out to the State Comptroller, and cash should not be sent.
If you move your machines to a different location, you are required to notify the Comptroller within 10 days. This can be done by submitting a written notice or by filing the Machine Location Amendment for Registration Certificate Holders, using Form AP-142. Keeping the Comptroller informed ensures that your registration remains valid and compliant with state laws.
Your registration certificate and permits expire on December 31 each year. To maintain compliance, renewals are due by November 30. If the due date falls on a weekend or holiday, the next business day will be considered the due date. Timely renewal is crucial to avoid penalties and ensure uninterrupted operation of your machines.
Writing in Shaded Areas: One common mistake is filling in the shaded areas of the form. These sections are designated for official use only and should remain blank. Writing in these areas can lead to processing delays or rejection of the application.
Incorrect Address Entry: When providing the location address, some applicants mistakenly enter a P.O. Box or a rural route instead of the actual physical address. This is crucial because the form specifically requests the actual location where the machines will be operated.
Missing Payment Submission: Applicants often forget to include the required registration certificate fee along with their application. The fee must be securely affixed to the application, and cash should never be sent. This oversight can result in the application being processed without payment, causing further delays.
Incomplete Machine Information: Another frequent error occurs when applicants fail to list all machines accurately. Each machine must be registered with its serial number, make, and type. Omitting any of this information can lead to complications in obtaining the necessary permits.
When applying for a Coin-Operated Machine Registration Certificate and Tax Permit in Texas using the AP-146 form, several other documents may be necessary to ensure compliance with state regulations. Below is a list of these forms, each serving a unique purpose in the registration process.
Each of these documents plays a vital role in ensuring that your business operates within the legal framework set by the state. Familiarizing yourself with these forms can help streamline the registration process and maintain compliance with Texas laws regarding coin-operated machines.
The Texas Form AP-138, Coin-Operated Machine Ownership Statement, is similar to the Texas AP-146 in that both documents are necessary for individuals or businesses operating coin-operated machines in Texas. The AP-138 specifically requires the disclosure of ownership details for those involved in the operation of these machines. This includes owners, partners, officers, and stockholders, ensuring that the state has a clear understanding of who is responsible for the machines. Like the AP-146, the AP-138 must be completed accurately to avoid delays in registration and compliance with state regulations.
The Application For Additional Coin-Operated Machine Tax Permits, Form AP-141, serves a similar purpose as the AP-146 by allowing operators to register additional machines throughout the year. While the AP-146 is the original application for registration, the AP-141 is specifically for those who have already registered and need to add more machines. Both forms require details about the machines and ensure that the operator remains compliant with state tax laws regarding coin-operated machines.
The Machine Location Amendment for Registration Certificate Holders, Form AP-142, is closely related to the AP-146, as it addresses changes in the location of registered machines. When machines are moved, this form must be filed within ten days to notify the Comptroller's office. This ensures that the state has up-to-date information on where machines are located, similar to the initial information provided in the AP-146 when registering machines for the first time.
The Coin-Operated Tax Permit(s) Ownership Transfer Statement, Form AP-212, also shares similarities with the AP-146. This form is used when ownership of a registered machine is transferred to another party. Like the AP-146, it ensures that the new owner is properly registered and that the tax permits remain valid. Both forms are essential in maintaining accurate records of ownership and compliance with state tax regulations.
The General Business License Application, Form AP-147, is relevant for those who do not qualify for the AP-146. If an individual or business engages in activities beyond just operating machines, such as selling them, they must apply for this license. While the AP-146 is focused on registration and tax permits for machines, the AP-147 covers broader business activities, ensuring compliance with state laws for those operating in the coin-operated machine industry.
The Texas Sales and Use Tax Permit Application, Form AP-201, is another document that relates to the AP-146. This form is required for businesses that sell tangible personal property or provide taxable services in Texas. If a business operates coin-operated machines, it may also need to file this application to ensure compliance with sales tax regulations. Both forms are critical for businesses to operate legally and avoid penalties.
Finally, the Texas Franchise Tax Application, Form AP-114, is similar in that it is necessary for businesses operating in Texas, including those involved with coin-operated machines. While the AP-146 specifically addresses machine registration and permits, the AP-114 ensures that businesses comply with franchise tax obligations. Both forms highlight the importance of maintaining proper documentation and registration with the state to operate legally.
When filling out the Texas AP-146 form for Coin-Operated Machine Registration Certificate and Tax Permit(s), it's crucial to follow specific guidelines to ensure a smooth application process. Here’s a list of things you should and shouldn't do:
Understanding the Texas AP 146 form is essential for anyone looking to operate coin-operated machines in Texas. However, there are several misconceptions that may lead to confusion. Here are ten common misconceptions about the Texas AP 146 form:
Being aware of these misconceptions can help ensure compliance with the regulations surrounding the Texas AP 146 form. It is advisable to consult with the Texas State Comptroller's office if there are any uncertainties regarding the application process.
1. Accurate Information is Essential: When filling out the Texas AP 146 form, ensure that all information provided is accurate and complete. This includes the actual location address; do not use a P.O. Box or rural route.
2. Payment Requirements: The registration certificate fee of $150 must accompany your application. Remember, payments should be made to the State Comptroller, and cash should not be sent.
3. Do Not Write in Shaded Areas: The shaded areas on the form are designated for official use only. Avoid writing in these sections to prevent any processing delays.
4. Owner Information: Complete the Texas Coin-Operated Machine Ownership Statement, Form AP-138, to provide necessary ownership details. Omit any corporate stockholders who own less than 10% of the business.
5. Machine Registration: Each machine at the specified location must be registered with the Comptroller. You will need to provide the serial number or inventory ID, make, and type of each machine.
6. Timely Updates Required: If machines are moved to a different location, notify the Comptroller in writing within 10 days or complete Form AP-142 for a Machine Location Amendment.
7. Annual Renewal: Registration certificates and permits expire on December 31 each year. Ensure that renewals are submitted by November 30 to avoid any lapse in registration.
8. Sales Limitations: A registration certificate holder can sell one or two machines in a 12-month period without losing their licensing exemption. For any additional sales, a general business or import license must be obtained.
9. Social Security Disclosure: Disclosure of your Social Security number is mandatory for tax administration purposes. Ensure that this information is provided as required by law.