Notice to the Bank of Changes in Authorized Account Signers Notice

141

 Notice to the Bank of Changes in Authorized Account Signers

 Notice to the IRS of Changes in Officers/Board Members

 Notice to the Texas State Comptroller of Changes in Officers/Board Members

 Fund-Raising Permission Request for Parent Organizations

 Exempt Organizations: Sales & Purchases

 IRS Form 8822 – Change of Address

 Texas Application for Sales Tax Permit

The Internal Auditors and individuals associated with the Pasadena Independent School District

are not an authority on tax-related or accounting situations concerning Parent Organizations,

Booster Clubs and Exempt Organization. Parent Organization, Booster Clubs, and Exempt

Organizations should obtain competent independent counsel concerning tax and accounting-

related circumstances.

142

Go Team Go Booster Club

PO Box 1234

Pasadena, TX 77503

September 21, 2010

Silver Bank

6577 Mining Road

Tarnished, TX 66978

Re: Account #123456789

Go Team Go Booster Club, EIN: 76-9999999

To Whom It May Concern:

On June 30, 2010 the executive board of Go Team Go Booster Club will resign to coincide with the end

of the fiscal year. On July 1, 2010, the newly elected officers will assume responsibility for the

organization. Therefore, please make the following changes to this bank account’s status and authorized

signers as of July 1, 2010:

Remove the following people from the list of authorized signers on the account:

_________________________ _______________________ _______________________

Mickey Mouse, Vice-President Donald Duck, Treasurer Peter Pan, President

281-555-1234 281-555-2345 281-555-3456

Authorize the following three people as signers on the account:

Snow White, 2010-11 President 251-459-6633 ________________________

Minnie Mouse, 2010-11 Vice-President 251-552-5570 ________________________

Daffy Duck, 2010-11 Treasurer 251-552-1232 ________________________

We appreciate your assistance with these transition details. If you have any questions, please contact

one of the officers listed below.

Sincerely,

_______________________ __ _______________________ _______________________

Mickey Mouse, Vice-President Donald Duck, Treasurer Peter Pan, President

Go Team Go Booster Club is a 501(c)(3) tax-exempt organization.

143

Go Team Go Booster Club

PO Box 1234

Pasadena, TX 77503

September 21, 2010

Internal Revenue Service

TE/GE Room 4010

PO Box 2508

Cincinnati, OH 45201

Re: Go Team Go Booster Club

EIN: 76-9999999

To Whom It May Concern:

On June 30, 2010 the executive board of Go Team Go Booster Club will resign to coincide with the end

of the fiscal year. On July 1, 2010, the newly elected officers will assume responsibility for the

organization. Attached is a list of the incoming board members. Our bank has been notified of this

change as well. We are furnishing this record in accordance with IRS Letter 1045.

We appreciate your assistance with these transition details. If you have any questions, please contact

one of the officers listed below.

Sincerely,

_________________________ _______________________ _______________________

Mickey Mouse, Vice-President Donald Duck, Treasurer Peter Pan, President

281-555-1234 281-555-2345 281-555-3456

(Attach a list of the new officers including their name and address.)

144

Go Team Go Booster Club

PO Box 1234

Pasadena, TX 77503

September 21, 2010

Exempt Organizations

PO Box 13528

Austin, TX 78711

Re: Go Team Go Booster Club

EIN: 76-9999999

To Whom It May Concern:

On June 30, 2010 the executive board of Go Team Go Booster Club will resign to coincide with the end

of the fiscal year. On July 1, 2010, the newly elected officers will assume responsibility for the

organization. Attached is a list of the incoming board members for your records. Our bank and the IRS

have been notified of this change as well.

We appreciate your assistance with these transition details. If you have any questions, please contact

one of the officers listed below.

_______________________ __ _______________________ _______________________

Mickey Mouse, Vice-President Donald Duck, Treasurer Peter Pan, President

281-555-1234 281-555-2345 281-555-3456

(Attach a list of the new officers including their name and address.)

Fund-Raising Permission Request

Parent Organizations

Booster Club Name: ____________________________ Campus Name: _________________________

Type of Activity/Product to be sold: _______________________________________________________

Vendor: ______________________________________________________________________________

Estimated profit from this fund-raiser: _____________________________________________________

Profit to be used for: ___________________________________________________________________

Dates for fund-raiser:

Beginning ___/___/___ Ending___/___/___

Location of Event: ___________________________________ Time: ___________________________

This is the ___ ___ ___ ____ fund-raising activity for this semester that I have requested for this group.

1

st

2

nd

3

rd

4

th

Are you using this as one of your two tax free days? YES or NO

______________________________________________ ______________________

Name of Organizations Representative (Print) Phone Number

______________________________________________ ___/___/___

Signature Date

______________________________________________ ______________________

Name of Person Responsible for Fund-Raiser (Print) Phone Number

______________________________________________ ___/___/___

Signature Date

______________________________________________ ______________________

Name of Person Responsible for Money Handling (Print) Phone Number

______________________________________________ ___/___/___

Signature Date

Authorization:

( ) Approved ( ) Disapproved

__________________________________ __________________________ ___/___/___

Name of Principal (Print) Signature Date

All fund-raiser requests must be submitted to the Principal for his/her approval at least 30 days before

the scheduled fund-raiser.

145

Susan Combs, Texas Comptroller of Public Accounts

DECEMBER 2010

Exempt Organizations:

Sales and Purchases

Exempt Status Overview

The Texas Tax Code provides tax exemptions

for certain qualifying organizations for sales

tax, hotel occupancy tax and franchise tax.

The exemptions for which an organization

might qualify are determined by the organiza-

tion’s purpose, activities and its formation.

Exemption Criteria

Exemption from these state taxes are based

largely on an organization’s affiliation with its

parent entity, assuming the following criteria:

• the organization is a recognized subordi-

nate under the parent organization’s group

exemption;

• the parent organization’s group exemp-

tion meets the requirements for exemption

from one or more of these state taxes; and

• the parent organization’s group exemption

has been established on the Comptroller’s

records.

The parent organization’s group exemption

may be classified as a federal group exemp-

tion under one of the following 501(c) sec-

tions of the Internal Revenue Code (IRC):

501(c)(2), (3), (4), (5), (6), (7), (8), (10), (16),

(19) and (25).

The group exemption may also be under

another category of exemption, such as the

religious, educational or charitable exemption

provisions within the state statutes.

Exemption Application

For an organization to be exempt from these

state taxes based on its recognition as a

subordinate under the parent organization’s

group exemption, the organization must

complete the appropriate exemption applica-

tion, and include:

• a letter from the parent organization that

states the organization is a recognized sub-

ordinate under the group exemption

• the basis of the group exemption [i.e.

501(c)(3), 501(c)(6), religious, etc.]

• the date the organization was first recog-

nized as a subordinate under that group

exemption.

Exemption applications are available online at

www.window.state.tx.us/taxinfo/exempt.

If the parent organization’s 501(c) federal

group exemption has not yet been estab-

lished, the parent organization must submit

to the Comptroller:

• a copy of the parent organization’s Internal

Revenue Service (IRS) 501(c) group

exemption ruling letter

• the IRS four-digit group exemption num-

ber www.irs.gov.

Examples of Non-Taxable Entities

Entities that are exempt by law do not need

to apply for exemption. Examples of legally

exempt entities include:

• the U.S. government, its political subdivi-

sions, agencies and departments, and all

branches of its military;

• Texas state and local governments, their

agencies, departments, cities, school dis-

tricts and other political subdivisions;

• Federal Credit Unions organized under 12

United States Code, §1768

Organizations that

have applied for and

received a letter of

exemption from sales

tax don’t have to pay

sales and use tax when

they buy, lease or rent

taxable items that

are necessary to the

organization’s exempt

function.

For more information,

visit our website

www.window.state.tx.us.

Receive tax help

via e-mail at

tax.help@cpa.state.tx.us.

146

Exempt Organizations: Sales and Purchases

Texas public schools, colleges and universi-

ties are exempt from sales tax under Section

151.309 of the Texas Tax Code. Texas colleg-

es, universities and all public and private ele-

mentary and secondary schools are exempt

from state hotel tax under Section 156.102.

Parent-teacher associations and booster

clubs must apply for exemption as they

are generally not covered by the school’s

exempt status.

The Tax-Exempt Entity Search lists entities

with a current exemption from franchise,

sales and/or hotel tax. Entities that are

exempt by law will not normally be listed

on the search. View the search online at

http://window.state.tx.us/taxinfo/exempt/

exempt_search.html.

Exemptions: Apply Online

An organization can apply for exemption

online by using the appropriate application

form.

Guidelines to Texas Tax Exemptions (96-1045)

can be found online at www.window.state.

tx.us/taxinfo/taxpubs/tx96_1045.html.

SALES TAX

Tax-Exempt Purchases

Organizations that have received a let-

ter of sales tax exemption from the Texas

Comptroller do not have to pay sales and

use tax on taxable items they buy, lease or

rent if the items are necessary to the organi-

zation’s exempt function.

Exempt organizations should claim an

exemption at the time of purchase by pro-

viding a properly completed exemption

certificate in lieu of paying tax to the retail-

er. A government entity’s purchase voucher

is sufficient proof of exempt status and an

exemption certificate is not required on its

purchases. Foreign governments and gov-

ernment agencies from other states are not

exempt from Texas sales and use tax.

Retailers

Retailers must collect tax from an exempt

organization unless a valid exemption certifi-

cate or government purchase voucher is pro-

vided. Retailers are not required under Texas

law to accept a claim for exemption, but may

choose to do so by accepting, in good faith, a

properly completed exemption certificate.

If a retailer chooses not to honor an exemp-

tion certificate, the exempt organization can

ask the seller to provide a properly complet-

ed Assignment of Right to Refund so the

purchaser can request a refund of the tax

directly from the Comptroller.

Individuals

An authorized agent or employee can make

tax-free purchases for an exempt organi-

zation by giving the vendor a completed

exemption certificate. Items purchased tax

free by an exempt organization cannot be

used for the personal benefit of an individu-

al or other private party.

When buying an item to be donated to an

exempt organization, an individual can give

the seller an exemption certificate in lieu of

paying tax. If the individual uses the item

before donating it, however, the exemption

is lost and tax is due.

An employee of an exempt organization

cannot claim an exemption when buying

taxable items of a personal nature, even

if the organization gives an allowance or

reimbursement for such items. For example,

meals, toiletries, clothing and laundry ser-

vices are for personal use and are taxable.

Generally, an exempt

organization must

get a sales tax permit

and collect and remit

sales tax on all tax-

able items it sells.

For more information,

visit our website

www.window.state.tx.us.

Receive tax help

via e-mail at

tax.help@cpa.state.tx.us.

2

147

Exempt Organizations: Sales and Purchases

Anyone traveling on official business for an

exempt organization must pay sales tax on

taxable purchases such as parking, whether

reimbursed per diem or for actual expenses

incurred.

A sales tax exemption does not include

taxes on the purchase, rental or use of motor

vehicles. Motor vehicle tax information is

provided below.

Refunds

An exempt nonprofit organization is not eli-

gible to receive refunds for purchases made on

or after Sept. 1, 2009, if the purchase was made

prior to the postmark date of the organiza-

tion’s application for exemption, or the date of

the sales tax liability assessment as a result of a

Comptroller audit, whichever is earlier.

If the Comptroller determines the organi-

zation met exemption requirements for a

period prior to Sept. 1, 2009, based on the

laws in effect during that period, purchases

made by the organization within that period

will be eligible for a sales tax refund, subject

to the four-year statute of limitations.

These provisions apply to sales and use

taxes paid by an organization directly to the

Comptroller’s office or to vendors and to

refund claims filed with the Comptroller’s

office or with vendors. These provisions do

not apply to governmental entities exempted

under Tax Code Section 151.309.

The Tax-Exempt Entity Search can be used

to verify the effective date of an organiza-

tion’s exemption qualification. Contact our

office to confirm the organization’s exempt

status and eligibility for a refund of sales tax

paid prior to Sept. 1, 2009, by calling (800)

252-5555, or e-mail us at exempt.orgs@cpa.

state.tx.us

Should an exempt organization collect

sales tax?

Exempt organizations must get a sales tax

permit http://window.state.tx.us/taxpermit

and collect and remit sales tax for all taxable

items it sells. Exemptions are for purchases,

not sales, though some exceptions are

detailed below.

Examples of Tax-Free Sales

Fundraisers

An organization does not have to register

for a sales tax permit if all its sales are of

exempt items, or sales made through tax-

free fundraisers.

Meals and Food Products

Exempt organizations do not have to collect

sales tax on meals and food products, includ-

ing candy and soft drinks, if the items are:

• sold by churches or at church functions

conducted under the authority of a church;

• sold or served by a public or private

school, school district, student organiza-

tion or parent-teacher association in an

elementary or secondary school during

the regular school day by agreement with

proper school authorities, including vend-

ing machine sales; or

• sold by a member or a volunteer of a non-

profit organization devoted exclusively

to education or to physical or religious

training, or by a group associated with

private or public elementary and second-

ary schools as part of an organization’s

fund-raising drive, when all net proceeds

from the sale go to the organization for its

exclusive use.

Note: Alcoholic beverages are taxable. Sales

of alcoholic beverages made by the holder

of a mixed beverage permit are subject to

the 14 percent mixed beverage gross receipts

tax. Sales of beer and wine made by the

For more information,

visit our website

www.window.state.tx.us.

Receive tax help

via e-mail at

tax.help@cpa.state.tx.us.

3

148

For more information,

visit our website

www.window.state.tx.us.

Receive tax help

via e-mail at

tax.help@cpa.state.tx.us.

4

holder of a beer and wine only permit are

subject to sales tax.

Annual Banquets and Suppers

All volunteer, organizations can hold a tax-

free annual banquet or other food sale pro-

vided the event:

• is not professionally catered;

• is not held in a restaurant, hotel or similar

place of business;

• is not in competition with a retailer

required to collect tax; and

• the food is prepared, served and sold by

members of the organization.

Note: The exemption does not apply to the

sale of alcoholic beverages.

Auctions, Rummage Sales and Other

Fundraisers

Each chapter of an exempt organization

under the religious, educational or charitable

categories, and organizations exempted from

sales tax based on their IRS Section 501 (c)

(3), (4), (8), (10) or (19) status, can hold two

one-day, tax-free sales or auctions each cal-

endar year (January – December).

Youth athletic organizations, volunteer fire

departments, chambers of commerce and

governmental entities may not hold tax-free

sales or auctions.

One-Day Sales

For one-day sales, exempt organizations are

not required to collect sales tax. This exemp-

tion does not apply to items sold for more than

$5,000, unless the item is manufactured by

the organization or the item is donated to the

organization and not sold back to the donor.

For purposes of the exemption, “one day” is

counted as 24 consecutive hours. These days

should be pre-designated so purchasers are

aware of the tax exemptions. Organizations

are prohibited from collecting and keeping

taxes on these transactions.

The designated one-day, tax-free sale day is

either the day the vendor delivers the items

to the exempt organization or the day the

organization delivers the items to its custom-

ers. Persons buying from surplus inventory

on the designated date do not owe tax. For

example, a church group selling cookbooks

may accept pre-orders without collecting tax

if the day the cookbooks will be delivered to

customers is designated as one of the group’s

tax-free fundraisers. Surplus cookbooks sold

during the same day also qualify for the

exemption. Surplus cookbooks sold on other

days are taxable unless sold at the group’s

other tax-free fundraiser.

If two or more groups together hold a one-

day, tax-free sale, the event counts as one tax-

free sale for each participating organization.

If an exempt organization is purchasing tax-

able items for resale during its designated tax-

free sale days, and it holds a sales tax permit,

the organization may either give the retailer a

resale certificate, Form 01-339 (front), or an

exemption certificate, Form 01-339 (back), to

purchase the items tax free.

A non-permitted exempt organization, how-

ever, may purchase items for resale tax free

by issuing an exemption certificate to the

vendor for items sold during its two one-day,

tax-free sales.

Student Organizations (Higher Education)

College or university student organiza-

tions affiliated with an institution of higher

education can hold a one-day, tax-free sale

each month. The organization must have

a primary purpose other than engaging in

business or performing an activity designed

to make a profit, and the purpose of the sale

An employee of an

exempt organiza-

tion cannot claim an

exemption when buy-

ing taxable items of a

personal nature, even

if the organization

gives an allowance

or reimbursement for

such items.

149

For more information,

visit our website

www.window.state.tx.us.

Receive tax help

via e-mail at

tax.help@cpa.state.tx.us.

5

must be to raise funds for the organization.

This exemption does not apply to items

sold for more than $5,000, unless the item

is manufactured by the organization or the

item is donated to the organization and not

sold back to the donor.

Non-Qualifying Fundraisers: Acting as an

Agent or Sales Representative

When engaging in fundraising activities, an

exempt organization needs to identify the

seller of the taxable items in order to deter-

mine responsibility for collecting tax.

In some fundraising activities, an exempt orga-

nization will enter into a contract with a pri-

vate, for-profit entity to sell taxable items. For

example, a group may receive a commission

for holding a book fair or for selling candy,

gift wrap, or similar items, or the group will be

provided with sales brochures and take orders

for fulfillment by the for-profit entity. The

exempt entity may collect the funds and remit

an agreed portion to the for-profit entity. In

these cases, the fundraising firm is considered

the seller and is responsible for collection of

applicable sales and use taxes. Exempt organi-

zations are not responsible for sales taxes and

does not use one of the organization’s tax-free

sales days for the fundraiser.

Many fundraising companies include sales tax

due in the selling price of items. This practice

is acceptable when the for-profit company

discloses on the invoices or order brochures

that Texas sales tax is included in the sales

price. This allows the company to remit to the

state any due sales taxes. In this instance, the

exempt organization is not required to collect

any tax amount over the sales price.

Senior Citizens Groups

Nonprofit senior citizen groups do not have

to collect or remit sales tax on items they

make and sell, provided they do not have

more than four fundraising events per calen-

dar year of no more than 20 days per event.

Amusement Services

The sale of an amusement service provided

exclusively by an exempt organization, other

than an IRS Section 501(c)(7) organization,

is exempt from sales tax as long as the pro-

ceeds do not benefit an individual except

of a purely public charity See Rule 3.298,

Amusement Services. For example, the sale

of a ticket to a school carnival, dance, ath-

letic event or musical concert is exempt.

For an event to qualify for exemption, the

organization must distinguish itself as the

sole provider in advertising (for example,

billboards, radio, television and other media

promoting the event), as well as on the face of

the physical tickets. Tickets should reflect that

the exempt organization is the provider, and

that the event is exempt from Texas sales and

use tax.

Can a nonprofit organization hire a for-

profit entity?

A nonprofit organization is allowed to hire a

for-profit entity to supply expertise required

to produce an event as long as the for-profit

entity is not also considered a provider of

the amusement service.

Membership Dues and Fees

Nonprofit groups’ membership dues and

fees are tax exempt. Country clubs and simi-

lar organizations that provide amusement

services do not qualify for this exemption.

Publications

Periodicals and writings are tax exempt if

published and distributed by a religious,

philanthropic, charitable, historical, scientific

or IRS 501(c)(3) organization. Materials pub-

lished by educational organizations do not

qualify for this exemption.

150

For more information,

visit our website

www.window.state.tx.us.

Receive tax help

via e-mail at

tax.help@cpa.state.tx.us.

6

Hotel Occupancy Tax

Charitable, Educational or Religious

Organizations

Charitable, educational or religious orga-

nizations that have received a letter of tax

exemption from the Comptroller may claim

exemption from the 6 percent state hotel

occupancy tax. Local hotel tax must be paid,

with some exceptions.

An organization can apply for exemption

by using the appropriate application form.

Guidelines to Texas Tax Exemptions (96-

1045) provides more details on the exemp-

tion process.

Entities Exempt from State and Local

Hotel Occupancy Tax

Entities exempt from both state and local

hotel occupancy tax include:

• the U.S. government and its agencies,

departments and all branches of the U.S.

military. Government contractors are not

exempt;

• foreign diplomatic personnel issued a

hotel tax exemption card by the U.S.

Department of State Office of Foreign

Missions.

• designated Texas state officials who are

issued a hotel tax exemption photo ID

or card.

• nonprofit entities exempt from tax by law,

other than the hotel tax, and who have

received a letter of tax exemption from

the Texas Comptroller.

Texas state agencies are not exempt, but

may apply for a refund of hotel tax paid by

employees to a hotel.

Traveling Employees

An employee of an exempt organization

traveling on official business is exempt.

The manner of payment does not affect the

exemption. For a representative who is not

an employee, the exempt organization must

pay the hotel directly with its funds (e.g.,

organization check, organization credit card

or direct billing by the hotel).

How to Claim Hotel Tax Exemption

A completed Texas Hotel Occupancy Tax

Exemption Certificate, must be presented

to the hotel to claim the exemption.

An exemption certificate may be accepted,

in good faith, when presented with the

supporting documentation described in

Rule 3.161(c)(2).

The Tax-Exempt Entity Search lists organi-

zations that are exempt from sales, franchise

and/or hotel occupancy taxes. Note: Entities

not exempt by law might not be listed in this

search.

Motor Vehicle Sales and Use Tax

Motor vehicle sales tax exemptions are in

very limited. The following qualifying orga-

nizations may claim an exemption from

motor vehicle tax at the time of purchase on

the Application for Certificate of Title.

Some nonprofit emergency medical service

providers and volunteer fire departments

can buy fire trucks and emergency medical

response vehicles tax free.

Churches do not have to pay tax when

they purchase, rent or lease vans and buses

designed to carry more than six passengers,

as long as the vehicle is used at least 80 per-

cent of the time to transport people to and

from church services or religious meetings.

Tax is due, however, on vehicles purchased

for a minister’s personal use.

Licensed childcare facilities that provide

24-hour residential care in a single residential

151

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7

group, both to children who do not require

specialized services or treatment and children

who are emotionally disturbed, may claim an

exemption on the purchase, rental or lease of

a vehicle that will be used primarily in trans-

porting children residing at the facility.

Motor Vehicle Gifts and Nonprofit

Organizations

A vehicle that is donated to, or given by,

a nonprofit service organization qualify-

ing under the Internal Revenue Code, Sec.

501(c)(3) is eligible for the $10 gift tax.

To document a gift, both the donor and

person receiving the vehicle must complete

a joint notarized Affidavit of Motor Vehicle

Gift Transfer (Form 14-317) describing the

transaction and the relationship between the

parties. This document should be provided to

the county tax assessor-collector along with

the Application for Certificate of Title.

Motor Vehicles Rentals

The following organizations may claim a tax

exemption when renting a motor vehicle:

• public agency – a public agency is an

instrumentality of the U.S. government or

a department, commission, board, office,

institution or other agency of this state

or of a county, city, town, school district,

hospital district, water district or other

special district or authority or political

subdivision created by or under the Texas

Constitution or statutes.

• churches or religious societies – no tax is

due if the vehicle is designed to carry more

than six passengers and at least 80 percent

of the vehicle’s operating time is used to

provide transportation to and from church

or religious services or meetings. A vehicle

rented for the official or personal use of a

minister or other church or organizational

members is not exempt, even if the vehicle

will be used for a church sponsored activity.

• certain childcare facilities – no tax is due

when renting a vehicle to a qualified resi-

dential childcare facility to be used primar-

ily to transport children residing in the

facility. A qualified residential child-care

facility means one licensed under Chapter

42 Human Resources Code to provide

residential care 24 hours a day in a single

residential group to children who do not

require specialized services or treatment and

children who are emotionally disturbed.

How to Claim Rental Vehicle Exemption

To claim an exemption when renting a qual-

ifying motor vehicle, the organization must

include a Motor Vehicle Rental Exemption

Certificate to the rental contract.

The certificate must be signed by an autho-

rized representative of the group or organi-

zation that is renting the vehicle.

Vehicle rentals to other nonprofit or public

service organizations, even if the organiza-

tion is funded by a public agency, are not

eligible for exemption.

Texas Comptroller of Public Accounts • Publication #96-122 • Revised December 2010

For additional copies write: Texas Comptroller of Public Accounts; 111 East 17th Stree; Austin, Texas 78711-1440

Sign up to receive e-mail updates on the Comptroller topics of your choice at

www.window.state.tx.us/subscribe.

152

01-339 (Back)

(Rev. 9-07/6)

TEXAS SALES AND USE TAX EXEMPTION CERTIFICATION

Name of purchaser, firm or agency

Address (Street & number, P.O. Box or Route number) Phone (Area code and number)

City, State, ZIP code

I, the purchaser named above, claim an exemption from payment of sales and use taxes (for the purchase of taxable

items described below or on the attached order or invoice) from:

Seller:

Street address:

City, State, ZIP code:

Description of items to be purchased or on the attached order or invoice:

I understand that I will be liable for payment of all state and local sales or use taxes which may become due for failure to comply with

the provisions of the Tax Code and/or all applicable law.

I understand that it is a criminal offense to give an exemption certificate to the seller for taxable items that I know, at the time of purchase,

will be used in a manner other than that expressed in this certificate, and depending on the amount of tax evaded, the offense may range

from a Class C misdemeanor to a felony of the second degree.

Purchaser claims this exemption for the following reason:

Purchaser Title Date

NOTE: This certificate cannot be issued for the purchase, lease, or rental of a motor vehicle.

THIS CERTIFICATE DOES NOT REQUIRE A NUMBER TO BE VALID.

Sales and Use Tax "Exemption Numbers" or "Tax Exempt" Numbers do not exist.

This certificate should be furnished to the supplier. Do not send the completed certificate to the Comptroller of Public Accounts.

______________________________________________________________________________________________

CLEAR SIDESAVE A COPY

153

Change of Address

Form

8822

OMB No. 1545-1163

(Rev. December 2008)

©

Please type or print.

Department of the Treasury

Internal Revenue Service

Check all boxes this change affects:

1

Individual income tax returns (Forms 1040, 1040A, 1040EZ, 1040NR, etc.)

©

If your last return was a joint return and you are now establishing a residence separate

from the spouse with whom you filed that return, check here

©

Gift, estate, or generation-skipping transfer tax returns (Forms 706, 709, etc.)

2

Your social security number

3a

3b

Your name (first name, initial, and last name)

Spouse’s social security number

4a

4b

Spouse’s name (first name, initial, and last name)

5

Prior name(s). See instructions.

Spouse’s old address, if different from line 6a (no., street, city or town, state, and ZIP code). If a P.O. box or foreign address, see instructions.

6b

6a

Old address (no., street, city or town, state, and ZIP code). If a P.O. box or foreign address, see instructions.

7

New address (no., street, city or town, state, and ZIP code). If a P.O. box or foreign address, see instructions.

Sign

Here

Title

Date

If joint return, spouse’s signature

Form 8822 (Rev. 12-2008)

Cat. No. 12081V

©

See instructions on back.

©

Do not attach this form to your return.

Complete This Part To Change Your Home Mailing Address

Apt. no.

Complete This Part To Change Your Business Mailing Address or Business Location

Date

If Part II completed, signature of owner, officer, or representative

Date

Your signature

( )

Daytime telephone number of person to contact (optional)

©

Signature

13

New mailing address (no., street, city or town, state, and ZIP code). If a P.O. box or foreign address, see instructions.

12

Old mailing address (no., street, city or town, state, and ZIP code). If a P.O. box or foreign address, see instructions.

Employer identification number

11a

11b

Business name

Check all boxes this change affects:

8

9

10

Employment, excise, income, and other business returns (Forms 720, 940, 940-EZ, 941, 990, 1041, 1065, 1120, etc.)

Employee plan returns (Forms 5500, 5500-EZ, etc.)

©

For Privacy Act and Paperwork Reduction Act Notice, see back of form.

©

For Forms 706 and 706-NA, enter the decedent’s name and social security number below.

Business location

14

New business location (no., street, city or town, state, and ZIP code). If a foreign address, see instructions.

Room or suite no.

Part III

Part I

Part II

Apt. no.

©

Decedent’s name

©

Social security number

154

Page 2

Form 8822 (Rev. 12-2008)

Austin, TX

73301-0023

IF your old home mailing

address was in . . .

District of Columbia, Maine,

Maryland, Massachusetts,

New Hampshire, Vermont

Andover, MA

05501-0023

Arkansas, Connecticut,

Delaware, Indiana,

Michigan, Missouri, New

Jersey, New York, Ohio,

Pennsylvania, Rhode Island,

West Virginia

Kansas City, MO

64999-0023

Alaska, Arizona, California,

Colorado, Hawaii, Idaho,

Illinois, Iowa, Kansas,

Minnesota, Montana,

Nebraska, Nevada, New

Mexico, North Dakota,

Oklahoma, Oregon, South

Dakota, Utah, Washington,

Wisconsin, Wyoming

Fresno, CA

93888-0023

Privacy Act and Paperwork Reduction Act

Notice. We ask for the information on this

form to carry out the Internal Revenue laws of

the United States. Our legal right to ask for

information is Internal Revenue Code sections

6001 and 6011, which require you to file a

statement with us for any tax for which you are

liable. Section 6109 requires that you provide

your social security number on what you file.

This is so we know who you are, and can

process your form and other papers.

The time needed to complete and file this

form will vary depending on individual

circumstances. The estimated burden for

individual taxpayers filing this form is approved

under OMB control number 1545-0074 and is

included in the estimates shown in the

instructions for their individual income tax

return. The estimated burden for all other

taxpayers who file this form is 16 minutes.

If you have comments concerning the

accuracy of this time estimate or suggestions

for making this form simpler, we would be

happy to hear from you. You can write to the

Internal Revenue Service, Tax Products

Coordinating Committee,

SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave.

NW, IR-6526, Washington, DC 20224. Do not

send the form to this address. Instead, see

Where To File on this page.

Purpose of Form

You can use Form 8822 to notify the Internal

Revenue Service if you changed your home or

business mailing address or your business

location. If this change also affects the mailing

address for your children who filed income tax

returns, complete and file a separate Form

8822 for each child. If you are a representative

signing for the taxpayer, attach to Form 8822 a

copy of your power of attorney.

Prior Name(s)

If you or your spouse changed your name

because of marriage, divorce, etc., complete

line 5. Also, be sure to notify the Social

Security Administration of your new name so

that it has the same name in its records that

you have on your tax return. This prevents

delays in processing your return and issuing

refunds. It also safeguards your future social

security benefits.

P.O. Box

Enter your box number instead of your street

address only if your post office does not

deliver mail to your street address.

Foreign Address

Enter the information in the following order:

city, province or state, and country. Follow the

country’s practice for entering the postal code.

Please do not abbreviate the country name.

Where To File

The use of this form is voluntary. However, if

you fail to provide the Internal Revenue

Service with your current mailing address, you

may not receive a notice of deficiency or a

notice and demand for tax. Despite the failure

to receive such notices, penalties and interest

will continue to accrue on the tax deficiencies.

THEN use this

address . . .

Generally, tax returns and return information

are confidential, as required by section 6103.

However, we may give the information to the

Department of Justice and to other federal

agencies, as provided by law. We may give it

to cities, states, the District of Columbia, and

U.S. commonwealths or possessions to carry

out their tax laws. We may also disclose this

information to other countries under a tax

treaty, to federal and state agencies to enforce

federal nontax criminal laws, or to federal law

enforcement and intelligence agencies to

combat terrorism.

Kentucky, Louisiana,

Mississippi, Tennessee,

Texas

Addresses

Be sure to include any apartment, room, or

suite number in the space provided.

Signature

If you are completing Part I, the taxpayer,

executor, donor, or an authorized

representative must sign. If your last return

was a joint return, your spouse must also sign

(unless you have indicated by checking the

box on line 1 that you are establishing a

separate residence).

Filers Who Completed Part I

Changing both home and business

addresses? If you are, use a separate

Form 8822 to show each change.

IF your old business address

was in . . .

Connecticut, Delaware,

District of Columbia, Georgia,

Illinois, Indiana, Kentucky,

Maine, Maryland,

Massachusetts, Michigan,

New Hampshire, New Jersey,

New York, North Carolina,

Ohio, Pennsylvania, Rhode

Island, South Carolina,

Tennessee, Vermont, Virginia,

West Virginia, Wisconsin

Cincinnati, OH

45999-0023

THEN use this

address . . .

Filers Who Completed Part II

Alabama, Florida, Georgia,

North Carolina, South

Carolina, Virginia

Atlanta, GA

39901-0023

Alabama, Alaska, Arizona,

Arkansas, California, Colorado,

Florida, Hawaii, Idaho, Iowa,

Kansas, Louisiana, Minnesota,

Mississippi, Missouri, Montana,

Nebraska, Nevada, New Mexico,

North Dakota, Oklahoma,

Oregon, South Dakota, Texas,

Utah, Washington, Wyoming,

any place outside the

United States

Ogden, UT

84201-0023

Send this form to the Department of the

Treasury, Internal Revenue Service Center,

APO and FPO Addresses

American Samoa

Guam:

Nonpermanent residents

Puerto Rico (or if excluding

income under Internal

Revenue Code

section 933)

Virgin Islands:

Nonpermanent residents

Nonresident aliens and

dual-status aliens

Foreign country:

U.S. citizens and those

filing Form 2555,

Form 2555-EZ, or Form 4563

Austin, TX

73301-0023

USA

Guam:

Permanent residents

Department of Revenue

and Taxation

Government of Guam

P.O. Box 23607

GMF, GU 96921

Virgin Islands:

Permanent residents

V.I. Bureau of

Internal Revenue

9601 Estate Thomas

Charlotte Amalie

St. Thomas, VI 00802

“In Care of” Address

If you receive your mail in care of a third party

(such as an accountant or attorney), enter

“C/O” followed by the third party’s name and

street address or P.O. box.

If you are completing Part II, an officer,

owner, general partner or LLC member

manager, plan administrator, fiduciary, or an

authorized representative must sign. An officer

is the president, vice president, treasurer, chief

accounting officer, etc.

and the address shown next that applies to

you. Generally, it takes 4 to 6 weeks to

process your change of address.

If you are a representative signing

on behalf of the taxpayer, you

must attach to Form 8822 a copy

of your power of attorney. To do

this, you can use Form 2848. The

Internal Revenue Service will not complete an

address change from an “unauthorized” third

party.

CAUTION

Note. If you checked the box on line 2, or you

checked the box on both lines 1 and 2, send

this form to: Cincinnati, OH 45999-0023.

(You checked the box on line 1

only)

You are not required to provide the

information requested on a form that is subject

to the Paperwork Reduction Act unless the

form displays a valid OMB control number.

Books or records relating to a form or its

instructions must be retained as long as their

contents may become material in the

administration of any Internal Revenue law.

155

Name Phone (area code and number)

Home address City State ZIP code

SSN FEIN County (or country, if outside the U.S.)

Position held: General Partner Ofﬁ cer/Director Managing Member Other

7. Enter the home state or country where this entity was formed and the formation date ............

Enter the home state registration/ﬁ le number ...........................................................................

Non-Texas entities: enter the ﬁ le number if registered with the Texas Secretary of State ........

6. Have you ever received a Texas vendor or payee number

( (Texas Identiﬁ cation Number/TIN)? ........................................

YES NO If "YES," enter number ...

Name Phone (area code and number)

Home address City State ZIP code

SSN FEIN County (or country, if outside the U.S.)

Position held: General Partner Ofﬁ cer/Director Managing Member Other

Proﬁ t Corporation (CT, CF) General Partnership (PB, PI) Business Trust (TF)

Nonproﬁ t Corporation (CN, CM) Professional Association (AP, AF) Trust (TR)

Limited Liability Company (CL, CI) Business Association (AB, AC) Real Estate Investment Trust (TH, TI)

Limited Partnership (PL, PF) Joint Venture (PV, PW) Joint Stock Company (ST, SF)

Professional Corporation (CP, CU) Holding Company (HF) Estate (ES)

Other (explain)

AP-201-1 (Rev.7-11/16)

2. Legal name of corporation, partnership, limited liability company, association or other legal entity

State/country

8. If the business is a corporation, has it been

involved in a merger within the last seven years? ...................... YES NO If "YES," attach a detailed explanation. (See instructions.)

9. Please list all general partners, ofﬁ cers or managing members (Attach additional sheets, if necessary.)

Percent of

ownership %

Percent of

ownership %

If you are a sole proprietor, start on the next page, Item 10 –

Proceed to Item 15 if you are not a sole proprietor –

3. Federal Employer Identiﬁ cation Number (FEIN) ........

(assigned by the Internal Revenue Service for reporting federal income taxes)

5. Please list any current or past 11-digit Texas Taxpayer Number for reporting

any taxes or fees to the Texas Comptroller of Public Accounts. ...........................................................................

4. Check here if you DO NOT have an FEIN.

ENTITY INFORMATION

1. Business Organization Type

3

Month Day Year

File number

Please submit a copy of the trust

agreement with this application.

File number

( )

Texas Application

• Sales Tax Permit • Use Tax Permit • 9-1-1 Emergency Communications

• Prepaid Wireless 9-1-1 Emergency Service Fee • Fireworks Tax

• Off-Road, Heavy Duty Diesel Powered Equipment Surcharge

156

AP-201-2

(Rev.7-11/16)

Page 2

Texas Application for

Sales Tax Permit and/or Use Tax Permit

• TYPE OR PRINT • Do NOT write in shaded areas.

If you are a sole proprietor, start here –

(If you are NOT a sole proprietor, skip to Item 15, below.)

10. Legal name of sole proprietor (ﬁ rst, middle initial, last)

11. Social Security number (SSN) .............

Check this box if you DO NOT have

a Social Security number (SSN).

12. Please list any current or past 11-digit Texas Taxpayer Number for reporting

any taxes or fees to the Texas Comptroller of Public Accounts. ...........................................................................

If "YES," enter number ..............

13. Have you ever received a Texas vendor or payee

number (Texas Identiﬁ cation Number/TIN)? .......... YES NO

14. Federal Employer Identiﬁ cation Number (FEIN), if you have one, assigned by

the Internal Revenue Service for reporting federal income taxes. .............................................................................

SOLE PROPRIETORS

BUSINESS

You have certain rights under Chapters 552 and 559, Government Code,

to review, request and correct information we have on ﬁ le about you.

Contact us at the address or numbers listed on this form.

15. Mailing address of taxpaying entity - This address is for an individual or the party responsible for making decisions regarding address changes and

banking changes and who is responsible for overall account management and account security. Please provide complete address including suite,

apartment or personal mailbox number. Indicate whether the address is on a street, avenue, parkway, drive, etc., and whether there is a directional

indicator (e.g., North Lamar Blvd.).

Street number and name, P.O. Box or rural route and box number Suite/Apt. #

City State/province ZIP code County (or country, if outside the U.S.)

19. Business website address(es) ...........

All applicants continue here –

22. Name of bank or other ﬁ nancial institution (Attach additional sheets, if necessary.)

Business Personal

23. If you will be accepting payments by credit card and/or through

an online payment processing company, enter the name of the processor.

Merchant identiﬁ cation number (MID)

assigned by processor

16. Daytime phone number (area code and number) ...........................................................................................

( )

17. FAX number (area code and number) ............................................................................................................

( )

18. Mobile/cellular phone number (area code and number) .................................................................................

( )

20. Contact person for business records

Name Email address

Street address (if different from the address in Item 15) Phone number (area code, number and extension)

21. Alternate contact person for business records

Name Email address

Street address (if different from the address in Item 15) Phone number (area code, number and extension)

157

Texas Application for

Sales Tax Permit and/or Use Tax Permit

AP-201-3

(Rev.7-11/16)

Page 3

Legal name (Same as Item 2 OR Item 10)

Complete all information in this section for each PLACE OF BUSINESS in Texas.

If you do not have a physical PLACE OF BUSINESS in Texas, skip to Item 29.

27. Is this PLACE OF BUSINESS operated from your home? .......................................................................................................... YES NO

28. Enter the name and address of the owner or landlord of this PLACE OF BUSINESS.

33. Will you be conducting Internet and/or mail order sales? ............................................................................................................. YES NO

35. Will you sell or solicit business at temporary locations (fairs, trade shows, ﬂ ea markets, carnivals, etc.) in Texas? .................... YES NO

If "YES," list the locations or event names and when you will be at the location or event. (Attach additional sheets, if necessary.)

Location and/or event name (e.g., Canton First Mondays, State Fair in Dallas, etc.) Period in attendance (e.g., ﬁ rst weekend of each month, late October, etc.)

PLACE OF BUSINESS INFORMATION

36. Will you be required to report interest earned on sales tax? (See speciﬁ c instructions.) ............................................................. YES NO (48)

37. List location of all distribution points, warehouses or ofﬁ ces in Texas. (Do not include locations that are considered a place of business.)

(Attach additional sheets, if necessary.)

Street City State ZIP code

T X

38. If you will be providing telecommunications services, indicate the 9-1-1 emergency communications fees you collect under Health & Safety Code,

Chapter 771. (Check all that apply.) (54)

26. Within what county is this PLACE OF BUSINESS?

25. Within what city limits is this PLACE OF BUSINESS?

Check this box if this PLACE OF BUSINESS is

NOT located within the limits of a city in Texas.

30. Enter the date that you will begin making sales or begin other operations subject to

Texas sales and use tax. (Date cannot be more than 90 days in the future.) .....................................................................

Month Day Year

31. Will you operate this business all year? ........................................................................................................................................ YES NO

If "NO," list the months you will operate.

32. Will you provide taxable services AT A CUSTOMER’S LOCATION and/or ship/deliver goods to customers? ............................. YES NO

29. Will your anticipated monthly taxable sales exceed $8,000 per month? ...................................................................................... YES NO

See instructions prior to answering Items 25 and 26.

Primary business activity and type of products or services to be sold.

34. Enter your North American Industry Classiﬁ cation System (NAICS) code. (See speciﬁ c instructions.) .......................................

NAICS code

Agriculture Transportation Retail Trade Real Estate Direct Sales / Marketing

Mining Finance Services Communications (See Item 38.)

Construction Utilities Insurance Public Administration

Manufacturing Wholesale Trade Health Spa Other (explain)

If you don't know your NAICS code, indicate your principal type of business.

911 FEES

Business name (DBA)

Street address (include St, Av, Ct, etc.) or rural route and box number (Do NOT use P.O. Box address--must provide physical location address.) Suite/Apt. number

City State ZIP code Business location phone

If this PLACE OF BUSINESS address is difﬁ cult to ﬁ nd or includes a rural route and box number, provide the physical location or directions.

24. PLACE OF BUSINESS name and address - This address is for the physical location where business is conducted. (Attach additional sheets for

each PLACE OF BUSINESS in Texas.)

( )

T X

39. Will you sell prepaid wireless telecommunications services? ....................................................................................................... YES NO (94)

9-1-1 Wireless Emergency Service Fee (91) 9-1-1 Emergency Service Fee (92) 9-1-1 Equalization Surcharge (93)

158

Texas Application for

Sales Tax Permit and/or Use Tax Permit

Page 4

Legal name (Same as Item 2 OR Item 10)

43. Will you sell, lease or rent off-road, heavy-duty (50 horsepower or more) diesel-powered equipment? ................................... YES NO (50)

44. Is this permit for a winery located outside of Texas that will be shipping wine to consumers in Texas? .................................... YES NO

If "YES," you must obtain an Out-of-State Winery Direct Shipper's Permit from the Texas Alcoholic Beverage Commission. (See instructions.)

If you will be selling ﬁ reworks, complete Items 40 - 42; if not, skip to Item 43.

47. If you do not have a place of business in Texas, list names and addresses of all representatives, agents, salespersons, canvassers or solicitors

in Texas. (Attach additional sheets, if necessary.)

Name (ﬁ rst, middle initial, last)

Street City State ZIP code

T X

46. Will you sell memberships to a health spa? ................................................................................................................................. YES NO

If "YES," you must attach a copy of your certiﬁ cate of registration issued by the Texas Secretary of State.

49. The sole owner, ALL general partners, managing members, ofﬁ cers, directors or an authorized representative

must sign. The representative must submit a written power of attorney. (Attach additional sheets, if necessary.)

I (We) declare that the information in this document and any attachments is true and correct to the best of my (our) knowledge and belief.

APPLICANTS MUST BE AT LEAST 18 YEARS OF AGE. Parents or legal guardians may obtain a sales tax permit on behalf of a minor.

Field ofﬁ ce or section number Employee name USERID Date

45. Please provide the Texas Alcoholic Beverage Commission license number(s) for this address.

40. Date of ﬁ rst operation that is subject to ﬁ reworks tax ..........................................................................................................

Month Day Year

SIGNATURES

RELATED INFORMATION

PREVIOUS OWNER

41. What type of ﬁ reworks permit was issued by the Texas Department of Insurance? (See speciﬁ c instructions.)

Distributor Jobber Manufacturer Retailer

42. Will you make retail sales of ﬁ reworks to the general public under a consignment agreement? (Consignment sales are

sales where the consignee pays the distributor only for items that the consignee sells and returns any unsold items.) ............ YES NO (30)

If "YES," provide the name and taxpayer number of the distributor for whom you are selling.

Distributor name Distributor Texas taxpayer number

Date of signature(s)

Month Day Year

Type or print name and title of sole owner, partner, ofﬁ cer, director or member

Sole owner, partner, ofﬁ cer, director or member

Driver license number/state Date of birth

Type or print name and title of partner, ofﬁ cer, director or member

Partner, ofﬁ cer, director or member

Driver license number/state Date of birth

Type or print name and title of partner, ofﬁ cer, director or member

Partner, ofﬁ cer, director or member

Driver license number/state Date of birth

Name Title Phone (area code and number)

Street address City State ZIP code

Previous owner’s Texas taxpayer

48. Previous owner's trade name (DBA name) number (if available)

Check each of the following items you purchased. Inventory Corporate stock Equipment Real estate Other assets

Previous owner’s legal name, address and phone number, if available

If you purchased an existing business or business assets, complete Item 48; if not, skip to Item 49.

Purchase price

$

Date of purchase

Purchase price of this business or assets and the date of purchase

Month Day Year

( )

WARNING. You may be required to obtain an additional permit or license from the State of Texas or from a local governmental entity to

conduct business. A listing of links relating to acquiring licenses, permits, and registrations from the State of Texas is available online

at http://www.Texas.gov. You may also want to contact the municipality and county in which you will conduct business to determine

any local governmental requirements.

AP-201-4

(Rev.7-11/16)

159

160

NOTES

_____________________________________________________________________________________