01-922-4

(Rev.5-19/14)

Instructions for Completing Texas Sales and Use Tax Return List Supplement
Who must file the list supplement? You must file the list supplement with the Texas Sales and Use Tax Return if you:
Instructions for Completing
• are an out-of-state seller;
• are a contractor performing new constructions under a separate contract;
Texas Sales and Use Tax Return
• are a contractor performing residential real property repair and remodeling under a separated contract;
• are an itinerant vendor;
• are an auctioneer; GLENN HEGAR TEXAS COMPTROLLER OF PUBLIC ACCOUNTS
• are a marketplace provider or remote seller.
These instructions are provided to assist in properly completing the
You must also file the list supplement if you provide any of the following services: Texas Sales and Use Tax Return and supplements.
• nonresidential real property repair or remodeling • mobile telecommunications services; Who must file - You must file the long form if you:
services; • landline telecommunications services; • have more than one outlet or place of business;
• amusement services; • waste collections services; • report tax to more than one city, transit authority, county or special purpose district (SPD);
• cable or satellite television services; • natural gas or electricity. • prepay your state and local taxes;
Note: Other circumstances may require you to file by list. If you have specific questions, call us at 1-800-252-5555. • report use tax from out-of-state locations;
• are a city, county or SPD that has chosen to retain your own local sales and use tax as authorized by
Column 1. This column should the Texas Tax Code;
include the names of all cities, transit • are taking credit, excluding bad debt credit, to reduce taxes due on this return;
organizations, counties and special • have custom broker refunds to report;
purpose districts (SPDs) in which • are a marketplace provider or a remote seller.
you did business during the reporting If you are claiming bad debt credit, you must file electronically at www.comptroller.texas.gov/taxes/file-pay/.
period. If the form is preprinted, names
of some jurisdictions will already be Returns must be filed for every period (month, quarter or year) even if there is no amount subject to tax or
printed in this column. Jurisdictions with any tax due. If you're not sure whether you should file monthly, quarterly or yearly, call us at 1-800-252-5555.
two asterisks (**) next to them indicate When to file and pay - Returns must be filed or postmarked on or before the 20th day of the month following the
you have at least one outlet within end of each reporting period. If the due date falls on a Saturday, Sunday or legal holiday, the next business day will
that jurisdiction. You must include the be the due date. Penalties and interest apply to taxes paid after they are due. A separate penalty applies to a report
amount subject to tax for that outlet(s), filed after the due date. See Item 14.
even if the amount is zero.
Business changes - If you are no longer in business or if your mailing or outlet address has changed, visit
www.comptroller.texas.gov/taxes/sales/, or blacken the appropriate box to the right of Item g. on the return.

Column 2. This column should If you are a remote seller, use Form 01-798 Remote Seller's Intent to Terminate Use Tax Responsibilities, to end
include the seven-digit local codes your tax responsibility.
for all local taxing jurisdictions
Instructions for filing amended Texas Sales and Use Tax Returns - You may file an amended return on paper or
listed in Column 1. These codes
electronically via Webfile, or Electronic Data Interchange (EDI). If you choose to file a paper amended return please
are available online at
follow these steps:
www.comptroller.texas.gov/taxes/sales/.
1) Make a copy of the original return you filed, or download a return online at
Column 5. AMOUNT OF LOCAL
www.comptroller.texas.gov/taxes/sales/forms/.
TAX DUE - To calculate the tax
2) Write "Amended Return" on the top of the form, as shown in the example here:
due, multiply each amount in
Column 3. The amount subject to 3) If you're using a copy of your original return, cross
Column 3 by the respective tax
tax is the taxable sales plus taxable out and revise the incorrect amounts. If you're
rate listed in Column 4. Enter
purchases that are subject to local tax using a blank return, enter the amounts as they
dollars and cents. If an amount is
for each jurisdiction listed in Column 1. should have appeared on the original return.
negative, bracket it as <x,xxx.xx>.
Jurisdictions with two asterisks (**) next 4) Sign and date the return.
to them indicates you have at least one
outlet within that jurisdiction. You must If the amended return shows you underpaid your taxes, please
include the amount subject to tax for send the additional tax due plus any penalties and interest that may apply to the address provided on the return.
that outlet(s), even if the amount is zero. If the amended return shows you overpaid your taxes and you are requesting a refund, you must meet all of the
Report whole dollars only. If an amount requirements for a refund claim. Please refer to the Sales Tax Refunds page section of the Comptroller's website at
is negative, bracket it as <x,xxx>. www.comptroller.texas.gov/taxes/sales/refunds/. Additional documentation may be requested to validate your claim.
Need help? - For sales tax assistance, visit the Comptroller’s field office in your area or call 800-252-5555. For a
list of field offices throughout the state, visit www.comptroller.texas.gov/about/contact/locations.php.
Column 4. This column should
include the local tax rate, ranging You must keep complete and detailed records of all sales as well as any deductions claimed, so returns can be verified
from 1/8 of 1 percent to 2 percent, by a state auditor. Failure to file this return or to pay applicable tax may result in collection action as prescribed by Title 2
for each local taxing jurisdiction Item 7b. Add the amounts in Column 5 of this page and enter the total in of the Tax Code.
listed in Column 1. Local rates Item 7b. Combine the totals in Item 7b of all List Supplements (Form 01-116)
for this reporting period and enter the result in Item 8, Column b, of the Texas Disclosure of your Social Security number is required and authorized under law, for the purpose of tax administration and identi-
can be found online at fication of any individual affected by applicable law, 42 U.S.C. sec. 405(c)(2)(C)(i); Tex. Gov't Code Secs. 403.011 and 403.078.
www.comptroller.texas.gov/taxes/sales/. Sales and Use Tax Return (Form 01-114). If the amount is negative, bracket
Release of information on this form in response to a public information request will be governed by the Public Information Act,
it as <x,xxx.xx>. Chapter 552, Government Code, and applicable federal law.
Form 01-922-1 (Rev.5-19/14)
 01-922-2
Item c. Enter the taxpayer number shown on your sales tax
(Rev.5-19/14) Item d. If the return is not preprinted, enter
permit. If you have not received your sales tax permit and Item l. If you had zero to report in Items 1, 2 and 3 for all outlets during this filing
the filing period of this report (month, quarter
Item j. Indicate if you are taking a credit to reduce taxes due on this return. you are a sole owner, enter your Social Security number. period, blacken this box, sign and date this return and mail to the Comptroller’s office.
or year) and the last day of the period.
If "YES," complete and submit Form 01-148, Credits and Customs Broker Other types of organizations may enter their Federal
Examples: “Quarter Ending 09-30-16” “Month
Schedule, with your return. Examples of these credits include: Employer Identification Number (FEIN), if a taxpayer
Ending 10-31-16” “Year Ending 12-31-16”
Purchases: number has not been assigned. Item 6. Enter the trade name, actual location and five digit outlet number
• Paying or accruing tax on a non-taxable or exempt purchase in error. shown on your sales tax permit for each outlet you are reporting. Use street
• Resale address. Do not use P.O. Box or Rural Route number.
• Manufacturing exemptions • If you do not have a permit, leave outlet number blank.
• Accrued and paid tax on the same taxable purchase. • If you are reporting use tax from out-of-state locations, use outlet number
Sales: “00000.”
• Remitting tax on sales that qualify for an exemption: • If the physical location (outlet) is no longer in business, write “out of business”
• Resale and date of closing next to any outlet that is no longer in business.
• Manufacturing • If the physical location address is different from the preprinted physical
• Agricultural/Timber location address, make correction next to the incorrect information.
• Remitting tax on sales where merchandise is returned. • If a new outlet has been opened, write the outlet trade name, actual location
Others: and opening date in a blank space on the return along with a brief description
• Calculation or bookkeeping errors. of the business.
If you are claiming bad debt credit to reduce your tax due, you must file
electronically at www.comptroller.texas.gov/taxes/file-pay/.
Claim the credit in Item 2 by subtracting the sum of purchases and/or sales Items 7a and 7b. Multiply Item 4 by the state tax rate and enter in Item 7a.
you paid taxes on in error, or refunded to a customer, from the amount of Multiply Item 5 by the local tax rate and enter in Item 7b. If your return is not
taxable sales. Credit for a local taxing jurisdiction cannot be taken unless pre-printed, refer to the booklet, Texas Sales and Use Tax Rates (Pub. 96-132),
you have reported that jurisdiction on a previously filed tax return. A claim for a list of the current city, transit, county and SPD rates. If “USE LIST” is
for refund must be filed directly with the Comptroller. Refund instructions preprinted in Item 7b, report the tax on the Texas List Supplement (Form 01-116).
are available at www.comptroller.texas.gov/taxes/sales/refunds.
Item 8. Combine the state sales tax due from all outlets (Items 7a) and enter the
Item k. If you refunded sales tax for items exported outside the U.S. based on total tax in Column a. Combine local sales tax due from Item 7b from all pages
a Texas Licensed Customs Broker Export Certificate, you must complete and and enter the total tax in Column b.
submit the Credits and Customs Broker Schedule (Form 01-148) with your return.
Item 9. The amount preprinted in Item 9 includes the amount of your pre-
Items 1 - 7. If you have more than one place of business, you must file the payment plus the allowable prepayment discount.
outlet supplement (Form 01-115) with the Texas Sales and Use Tax Return. • If you prepaid timely and the amount is not printed in Item 9, calculate the
Items 1 - 7 on the outlet supplement are the same as items 1 - 7 on the credit by dividing the prepaid amount by .9825, and enter the result in Item 9.
Texas Sales and Use Tax Return (Form 01-114). • If the total tax due in either column of Item 8 is greater than the prepayment,
enter the difference in Item 10. Multiply the difference by .005 and enter the
Item 1. Enter the total amount (not including tax) of ALL sales, services,
result in Item 11.
leases and rentals of tangible personal property including all related charges
• If the total due in either Item 8a or 8b is less than the prepayment credit in
made in Texas during the reporting period. Report whole dollars only. Enter
Item 9a or 9b, enter the difference in Item 10a or 10b. Multiply the difference
"0" if you have no sales to report. Texas Sales are defined as all sales made
by .9825 and enter the result in Item 13 to determine the amount of refund.
from a Texas in-state location AND all sales made into Texas from an out-of-
Bracket the amount as <xxx.xx>.
state location.
• If you are filing your return or paying the tax late, mark out the preprinted
Item 2. Enter the total amount (not including tax) of all TAXABLE sales, amount in Item 9 and enter the actual amount paid with your prepayment
services, leases and rentals of tangible personal property including report.
all TAXABLE related charges made during the reporting period. Note: Discount applies only if all prepayment requirements are met AND your
Report whole dollars only and enter "0" if you have no sales to report. regular sales and use tax return AND any additional payments are postmarked
If you are taking a credit on the return, claim the credit in Item 2 by by the due date.
subtracting the sum of purchases and/or sales you paid taxes on in
error or refunded to a customer, from the amount of taxable sales. Item 10. Subtract the prepayment credit in Item 9 from the total tax due
in Item 8. Enter the result in Item 10.
Item 3. Enter the total amount of taxable purchases that you made for your
own use. Taxable purchases include items that were purchased, leased
or rented for personal or business use on which sales or use tax was not Item 11. If you are filing your return and paying the tax due on or before the
paid. This includes purchases from in- or out-of-state sellers, exempt items due date, multiply the total tax due in Item 8 by 1/2 percent (.005) and enter the
taken out of inventory for use, items given away, and items purchased for result in Item 11. (Prepayers: See instructions for Item 9.)
an exempt use but actually used in a taxable manner. Taxable purchases Note: Do not take the discount if the return and/or payment is not timely.
do not include inventory items being held exclusively for resale. Report
whole dollars only. Enter "0" if you have no taxable purchases to report. Item 12. If you requested that a prior payment and/or an overpayment be
applied to this period, a preprinted return from the Comptroller's office will
Item 4. Add Taxable Sales (Item 2) to Taxable Purchases (Item 3), and enter the result in include this amount in Item 12.
Item 4. Do not include Total Texas Sales (Item 1) in this total. Report whole dollars only.

Item 5. To report local tax by outlet, the amount subject to local tax must be the same for all local taxing authorities (city, transit, county and/ Item 14. Penalty and interest
or special purpose district) for that outlet. If any of these local amounts are different for the outlet, you MUST report your local tax on the List • 1-30 days late: Enter penalty of 5 percent (.05).
Supplement (Form 01-116-A). Report whole dollars only ($50, not $50.35). If "NOT APPLICABLE" is preprinted in Item 5, do not enter an • 31-60 days late: Enter penalty of 10 percent (.10).
amount. Credit for a local taxing jurisdiction cannot be taken unless you have reported that jurisdiction on a previously filed tax return. A claim • Over 60 days late: Enter 10 percent (.10) penalty plus interest. Calculate interest at the rate published online at www.comptroller.texas.gov,
for refund must be filed directly with the Comptroller. Refund instructions are available at www.comptroller.texas.gov/taxes/sales/refunds. If or call the Comptroller at 1-877-447-2834 for the applicable interest rate.
you are claiming bad debt credit on this return, you must file electronically at www.comptroller.texas.gov/taxes/file-pay/. Note: An additional $50 late filing penalty will be assessed each time a return is filed after the due date.
 01-922-4
(Rev.5-19/14)

Instructions for Completing Texas Sales and Use Tax Return List Supplement
Who must file the list supplement? You must file the list supplement with the Texas Sales and Use Tax Return if you:
Instructions for Completing
• are an out-of-state seller;
• are a contractor performing new constructions under a separate contract;
Texas Sales and Use Tax Return
• are a contractor performing residential real property repair and remodeling under a separated contract;
• are an itinerant vendor;
• are an auctioneer; GLENN HEGAR TEXAS COMPTROLLER OF PUBLIC ACCOUNTS
• are a marketplace provider or remote seller.
These instructions are provided to assist in properly completing the
You must also file the list supplement if you provide any of the following services: Texas Sales and Use Tax Return and supplements.
• nonresidential real property repair or remodeling • mobile telecommunications services; Who must file - You must file the long form if you:
services; • landline telecommunications services; • have more than one outlet or place of business;
• amusement services; • waste collections services; • report tax to more than one city, transit authority, county or special purpose district (SPD);
• cable or satellite television services; • natural gas or electricity. • prepay your state and local taxes;
Note: Other circumstances may require you to file by list. If you have specific questions, call us at 1-800-252-5555. • report use tax from out-of-state locations;
• are a city, county or SPD that has chosen to retain your own local sales and use tax as authorized by
Column 1. This column should the Texas Tax Code;
include the names of all cities, transit • are taking credit, excluding bad debt credit, to reduce taxes due on this return;
organizations, counties and special • have custom broker refunds to report;
purpose districts (SPDs) in which • are a marketplace provider or a remote seller.
you did business during the reporting If you are claiming bad debt credit, you must file electronically at www.comptroller.texas.gov/taxes/file-pay/.
period. If the form is preprinted, names
of some jurisdictions will already be Returns must be filed for every period (month, quarter or year) even if there is no amount subject to tax or
printed in this column. Jurisdictions with any tax due. If you're not sure whether you should file monthly, quarterly or yearly, call us at 1-800-252-5555.
two asterisks (**) next to them indicate When to file and pay - Returns must be filed or postmarked on or before the 20th day of the month following the
you have at least one outlet within end of each reporting period. If the due date falls on a Saturday, Sunday or legal holiday, the next business day will
that jurisdiction. You must include the be the due date. Penalties and interest apply to taxes paid after they are due. A separate penalty applies to a report
amount subject to tax for that outlet(s), filed after the due date. See Item 14.
even if the amount is zero.
Business changes - If you are no longer in business or if your mailing or outlet address has changed, visit
www.comptroller.texas.gov/taxes/sales/, or blacken the appropriate box to the right of Item g. on the return.

Column 2. This column should If you are a remote seller, use Form 01-798 Remote Seller's Intent to Terminate Use Tax Responsibilities, to end
include the seven-digit local codes your tax responsibility.
for all local taxing jurisdictions
Instructions for filing amended Texas Sales and Use Tax Returns - You may file an amended return on paper or
listed in Column 1. These codes
electronically via Webfile, or Electronic Data Interchange (EDI). If you choose to file a paper amended return please
are available online at
follow these steps:
www.comptroller.texas.gov/taxes/sales/.
1) Make a copy of the original return you filed, or download a return online at
Column 5. AMOUNT OF LOCAL
www.comptroller.texas.gov/taxes/sales/forms/.
TAX DUE - To calculate the tax
2) Write "Amended Return" on the top of the form, as shown in the example here:
due, multiply each amount in
Column 3. The amount subject to 3) If you're using a copy of your original return, cross
Column 3 by the respective tax
tax is the taxable sales plus taxable out and revise the incorrect amounts. If you're
rate listed in Column 4. Enter
purchases that are subject to local tax using a blank return, enter the amounts as they
dollars and cents. If an amount is
for each jurisdiction listed in Column 1. should have appeared on the original return.
negative, bracket it as <x,xxx.xx>.
Jurisdictions with two asterisks (**) next 4) Sign and date the return.
to them indicates you have at least one
outlet within that jurisdiction. You must If the amended return shows you underpaid your taxes, please
include the amount subject to tax for send the additional tax due plus any penalties and interest that may apply to the address provided on the return.
that outlet(s), even if the amount is zero. If the amended return shows you overpaid your taxes and you are requesting a refund, you must meet all of the
Report whole dollars only. If an amount requirements for a refund claim. Please refer to the Sales Tax Refunds page section of the Comptroller's website at
is negative, bracket it as <x,xxx>. www.comptroller.texas.gov/taxes/sales/refunds/. Additional documentation may be requested to validate your claim.
Need help? - For sales tax assistance, visit the Comptroller’s field office in your area or call 800-252-5555. For a
list of field offices throughout the state, visit www.comptroller.texas.gov/about/contact/locations.php.
Column 4. This column should
include the local tax rate, ranging You must keep complete and detailed records of all sales as well as any deductions claimed, so returns can be verified
from 1/8 of 1 percent to 2 percent, by a state auditor. Failure to file this return or to pay applicable tax may result in collection action as prescribed by Title 2
for each local taxing jurisdiction Item 7b. Add the amounts in Column 5 of this page and enter the total in of the Tax Code.
listed in Column 1. Local rates Item 7b. Combine the totals in Item 7b of all List Supplements (Form 01-116)
for this reporting period and enter the result in Item 8, Column b, of the Texas Disclosure of your Social Security number is required and authorized under law, for the purpose of tax administration and identi-
can be found online at fication of any individual affected by applicable law, 42 U.S.C. sec. 405(c)(2)(C)(i); Tex. Gov't Code Secs. 403.011 and 403.078.
www.comptroller.texas.gov/taxes/sales/. Sales and Use Tax Return (Form 01-114). If the amount is negative, bracket
Release of information on this form in response to a public information request will be governed by the Public Information Act,
it as <x,xxx.xx>. Chapter 552, Government Code, and applicable federal law.
Form 01-922-1 (Rev.5-19/14)