Form Ap-146-3 - Texas Original Application For Coin-Operated Machine Registration Certificate And Tax Permit(S)
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6Texas 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 tax.help@cpa.state.tx.us.
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)
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