ap-228 application for texas agriculture and timber ... for texas agriculture and timber exemption...

Click here to load reader

Upload: lamdan

Post on 17-Mar-2018

220 views

Category:

Documents


2 download

TRANSCRIPT

  • This application is used to obtain a registration number that can be used to claim an exemption from Texas sales and use tax on the purchase of qualifying items used in the production of agricultural and timber products for sale.

    NOTE: To qualify for a Texas Agricultural and Timber Exemption Registration number, you must be engaged in the commercial production of agricultural or timber products for sale in the regular course of business (for qualifying examples, see Item 18). Examples of the types of activities that Do Not Qualify for an exemption registration number include:

    = home gardening; = huntingandfishingoperations,including = horse racing, boarding or training; aerial hunting;= trail rides and zoos; = predatorcontroland/orwildlife/livestock = floristsorsimilarretailerswhosimplymaintain censuses or surveys;

    plants prior to sale; = commercialfishing;and= wildlifemanagementandconservation; = companionanimal(pet)breedingandkennels.

    AP-228-1 (Rev.3-17/6)

    1. Legal business name

    4. FederalEmployerIdentificationNumber(FEIN)assignedbytheInternalRevenueService for reporting federal income taxes (Do NOT enter a Social Security number (SSN).) ...............................................

    5. List any current or past 11-digit Texas taxpayer number for reporting any taxes or fees to the Texas Comptroller of Public Accounts. (If none, leave blank.) .....................................................................

    ProfitCorporation(CT,CF) GeneralPartnership(PB,PI) BusinessTrust(TF) NonprofitCorporation(CN,CM) ProfessionalAssociation(AP,AF) Trust(TR)

    LimitedLiabilityCompany(CL,CI) BusinessAssociation(AB,AC) RealEstateInvestmentTrust(TH,TI)

    LimitedPartnership(PL,PF) JointVenture(PV,PW) JointStockCompany(ST,SF)

    ProfessionalCorporation(CP,CU) HoldingCompany(HF) Estate(ES)

    Other (explain)

    3. Businessorganizationtype(Choose only one.)

    Please submit a copy of the trust agreementwiththisapplication.

    8. Non-Texas entities enter the home state/country andregistration/filenumber. ......................................................

    File numberState/country

    7. IfregisteredwithTexasSecretaryofState,provideTexasfilenumber.....................................

    6. List Texas dyed diesel fuel license number, if any. ........................................... orFile number

    A G

    2. DBA(doingbusinessas)/farm,ranchortimberoperationname(forexample,ABCRanch)

    D D

    9. Listallgeneralpartnersorprincipalofficersofthisbusiness.(Attach additional sheets, if necessary.) Name (First, middle initial, last) FEIN/SSN Title

    Homeaddress(Street and number, city, state, ZIP code) Phone (Area code and number)

    Name (First, middle initial, last) FEIN/SSN Title

    Homeaddress(Street and number, city, state, ZIP code) Phone (Area code and number)

    Name (First, middle initial, last) FEIN/SSN Title

    Homeaddress(Street and number, city, state, ZIP code) Phone (Area code and number)

    TIO

    N IN

    FOR

    MA

    ENTI

    TY

    Business organizations start here. If you are a sole owner, start on the next page, Item 10.

    Proceed to the next page, Item 15.

    You can also apply for a Texas Agricultural and Timber Number online at www.comptroller.texas.gov/taxes/ag-timber/

    G L E N N H E G A R T E X A S C O M P T R O L L E R O F P U B L I C A C C O U N T S

    Application for Texas Agricultural and Timber Exemption Registration Number(Ag/Timber Number)

    *AP22810F031706**AP22810F031706* * A P 2 2 8 1 0 W 0 3 1 7 0 6 *

    https://www.comptroller.texas.gov/taxes/ag-timber/

  • 10. Nameofowner(first, middle initial, last)

    SOLE

    OW

    NER

    11. DBA(doingbusinessas)/farm,ranchortimberoperationname(forexample,ABCRanch)

    13. List any current or past 11-digit Texas taxpayer number for reporting any taxes or fees to the Texas Comptroller of Public Accounts. (If none, leave blank.) .....................................................................

    14. List Texas dyed diesel fuel license number, if any. ........................................... or A GD D

    12. ProvideyourSocialSecuritynumber(SSN) ....

    National ID number .... Issuing country ....

    Checkthisboxifyoudo nothaveaSSN.

    If you do nothaveaSocialSecuritynumber,providethefollowinginformation:

    If you are a sole owner, start here.

    Legal name (Same as Item 1 OR Item 10) For Comptroller Use Only

    AP-228-2(Rev.3-17/6)

    Page 2

    Application for Texas Agriculture and Timber Exemption Registration Number (cont.)

    15. MailingaddressStreetnumberandname,P.O.Boxorruralrouteandboxnumber Suite/Apt.#

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

    16. Physical location - Thisaddressisfortheprimaryphysicallocationwherebusinessis conductedand/orwhereagriculturalortimberproductsaregrownorraisedforsale.

    TIO

    NB

    USI

    NES

    S IN

    FOR

    MA

    Streetaddress(includeSt.,Ave.,Ct.,etc.)orruralrouteandboxnumber(Do NOT use P.O. Box address must provide physical location address.)

    City State ZIPcode County

    If this address includes a rural route and box number, provide the physical location or directions.

    CheckthisboxifaddressisthesameasItem15.

    18. Checktheboxnexttotheprimaryexemptactivity. (Choose only one. If engaged in more than one business activity, choose the majority of the activities conducted.)

    Iraiseandselloilseedand/orgraincrops(rice,wheat,soybean,corn,etc.)I raise and sell vegetables I raise and sell fruit and/or nutsIraiseandsellplants(floriculture)I raise and sell Christmas trees (Christmas tree farm)I raise and sell tobaccoI raise and sell cottonI raise and sell sugarcaneI raise and sell hay, grasses (alfalfa, clover, grass, etc.) or forage or leasemygrasspasturelandexclusivelyforgrazinglivestockI perform crop dusting services or other agricultural aircraft operations asdefinedby14C.F.R.Section137.3(doesnotincludepredatorcontrol or aerial hunting)I am a timber producer or contract loggerIamaveterinarianwhomakesfarm/ranchcallsIamamemberofFFA,4Horamastudentorteacherofavocationalagriculture course of instructionI am a custom harvester (paid to harvest crops for others), planter or sprayer

    I operate a dairy farmI operate a cattle feedlotI raise and sell beef cattleIraiseandsellhorses,mules,donkeys,burrosand/orponiesI raise and sell hogs and/or pigsIraiseandsellpoultryand/orpoultryeggs(chickens,turkeys,pheasants,quail, ostriches, emus, etc.)I raise and sell sheepI raise and sell goatsI raise and sell exotic or game animals or their products for human food, fiber,leatherorpeltsintheregularcourseofbusiness(doesnotincludehunting operations)I raise and sell bees and bee products (apiculture)Iraiseandsellaquaticspeciessuchasfishandshrimp(aquaculture)Iraisegrapesforcommercialwineproduction(viticulture)Ibuildand/ormaintainroadsand/orwaterfacilitiesexclusivelyona commercial farm or ranch

    17. Email address Phone (Area code and number)

    All applicants continue here.

    * A P 2 2 8 2 0 W 0 3 1 7 0 6 *

    *AP22820F031706**AP22820F031706*

  • SIG

    NAT

    UR

    E IN

    FOR

    MAT

    ION

    19. Thesoleowner,allgeneralpartners,corporationpresident,vice-president,secretaryortreasurer,managingdirector oranauthorizedrepresentativemustsignthisapplication.Anauthorizedrepresentativemustsubmitawrittenpower ofattorneywithapplication.(Attach additional sheets, if necessary.)

    I understand that by signing this application, I am certifying that I am engaged in the production of agriculture and/or timber products for sale.

    IunderstandthatIamrequiredtokeeprecordstoverifyeligibilityfortheexemption(s)andthatIwillberequiredtopaysalesorusetaxonpurchasesthat do not qualify for the exemption(s), in addition to any applicable interest and penalties. I understand that it is a criminal offense to give an exemptioncertificatetothesellerfortaxableitemsthatIknowwillbeusedinamannerthatdoesnotqualifyfortheexemptionsfoundinTaxCodeSecs.151.311,151.316,151.3162,151.317and152.091.TheoffensemayrangefromaClassCmisdemeanortoafelonyoftheseconddegree.

    Date of signature(s) Month Day Year

    Typeorprintnameandtitleofsoleowner,partnerorofficer Driverlicensenumber/state Soleowner,partnerorofficer

    Typeorprintnameandtitleofpartnerorofficer Driverlicensenumber/state Partnerorofficer

    Typeorprintnameandtitleofpartnerorofficer Driverlicensenumber/state Partnerorofficer

    To Submit Form-Signanddatetheapplication.Thecompletedapplicationcanbedeliveredinpersontoanyofourlocalofficesormailedtoourmainofficeat Comptroller of Public Accounts 111E.17thSt. Austin, TX 78774-0100

    Afterwehavereceivedyourcompletedandsignedapplicationyouwillgenerallyreceiveyourpermitinapproximatelythreetofourweeks.Incomplete applications may delay the process.

    For Assistance-Ifyouhaveanyquestionsabouttheregistrationprocess,pleaseseeourfrequentlyaskedquestionsonlineaswellasourpublicationsatwww.comptroller.texas.gov/taxes/publications/.Youmayalsocontactusbyphone,MondaythroughFriday(exceptfederal holidays), from 7:30 a.m. to 5:30 p.m. at 1-800-252-5555.

    Federal Privacy Act StatementDisclosure 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. sec. 405(c)(2)(C)(i); Tex. Gov't. Code Secs. 403.011, 403.056, 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 number listed on this form.

    INST

    RU

    CTI

    ON

    S

    Legal name (Same as Item 1 OR Item 10) For Comptroller Use Only

    AP-228-3(Rev.3-17/6)

    Page 3 * A P 2 2 8 3 0 W 0 3 1 7 0 6 *

    *AP22830F031706**AP22830F031706*Application for Texas Agriculture and

    Timber Exemption Registration Number (cont.)

    BusOrgOther: SOSfileNo: NonTXhomestate: NonTXfileNo: GenPartOfName2: GenPartOfUSNo2: GenPartOfTitle2: GenPartOfHomeAdd2: GenPartOfName3: GenPartOfUSNo3: GenPartOfTitle3: GenPartOfHomeAdd3: GenPartOfPhone3: LegalBusName: BusFEIN: BusTIN: DyedDieselDD: DyedDieselAG: GenPartOfName1: GenPartOfUSNo1: GenPartOfTitle1: GenPartOfHomeAdd1: GenPartOfPhone2: OpName1: IDNo: IDcountry: SoleTIN: SoleDyedDieselDD: SoleDyedDieselAG: MailAddStreet: MailAddSteApt: MailAddCity: MailAddStateProv: MailAddZIP: MailAddCounty: PhysicalLocAdd: PhysicalLocCity: PhysicalLocState: PhysicalLocZIP: PhysicalLocCounty: LegalName: DateofSig: OwnOfSigName1: DriverLic1: DriverLicState1: OwnOfSigName3: DriverLic3: DriverLicState3: OwnOfSigName2: DriverLic2: DriverLicState2: AR: Item3a: Item3b: Item3c: Item3d: Item3e: Item3f: Item3g: Item3h: Item3i: Item3j: Item3k: Item3l: Item3m: Item3n: Item3o: Item3p: SoleSSN: ContactAddSame2: 12Check: PRINT: CLEAR: PrinExAct10: PrinExAct01: PrinExAct02: PrinExAct03: PrinExAct04: PrinExAct05: PrinExAct06: PrinExAct07: PrinExAct08: PrinExAct09: PrinExAct11: PrinExAct12: PrinExAct13: PrinExAct14: PrinExAct15: PrinExAct16: PrinExAct18: PrinExAct17: PrinExAct19: PrinExAct20: PrinExAct21: PrinExAct22: PrinExAct23: PrinExAct24: PrinExAct25: PrinExAct26: PrinExAct27: PhysicalLocDirections: EmailAdd: OpName: GenPartOfPhone1: 17Phone: OwnerName: