Form AP-238 "Texas Application for Oil and Gas Well Servicing Tax Permit" - Texas

What Is Form AP-238?

This is a legal form that was released by the Texas Comptroller of Public Accounts - a government authority operating within Texas. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on March 1, 2017;
  • The latest edition provided by the Texas Comptroller of Public Accounts;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form AP-238 by clicking the link below or browse more documents and templates provided by the Texas Comptroller of Public Accounts.

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Download Form AP-238 "Texas Application for Oil and Gas Well Servicing Tax Permit" - Texas

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Texas Application for Oil and Gas Well
Servicing Tax Permit
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
General Information
Submit this application if you:
• perform certain oil and gas well services in Texas as described in the next paragraph;
• own, control, or furnish the tools, instruments and equipment used in providing well service; or
• use any chemical, electrical or mechanical process in providing service at any oil or gas well during the
drilling and completion, reworking, or reconditioning of the oil or gas well.
Taxable Oil and Gas Well Services Include:
• cementing the casing seat of an oil or gas well;
• shooting, fracturing or acidizing the sands or other formations of the earth in an oil or gas well; or
• surveying or testing the sands or other formations or their contents in an oil or gas well by using instruments
or equipment, at least a part of which are located in the well bore when the survey or test is conducted.
Tax Base and Tax Rate:
• The gross amount of the charge for service, less the reasonable wellhead value of any material used,
consumed, expended in, or incorporated into the well is subject to a tax rate of 2.42 percent (.0242).
• If a service company chooses to reimburse itself by collecting the oil and gas well servicing tax from the
customer, the reimbursement must be included in the service company's gross receipts.
Tax Report:
• Taxpayers must file the Texas Gross Receipts Tax Report for Oil and Gas Well Servicing Form 20-107.
Due Date:
• The tax report and payment are due on the 20
day of the month following the end of each calendar month.
th
For example, the report and payment covering March receipts are due April 20.
Social Security, Federal Employer Identification and Vendor Identification Numbers:
Do not use dashes when entering Social Security, Federal Employer Identification, Texas Taxpayer or Texas
Vendor Identification Numbers.
Disclosure of your Social Security number is required and authorized under law, for the purpose of tax ad-
ministration and identification of any individual affected by applicable law. 42 U.S.C. §405(c)(2)(C)(i); Texas
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.
For assistance:
Submit questions online at www.comptroller.texas.gov/web-forms/tax-help or call 1-800-531-5441, ext. 3-4276.
Representatives are available Monday through Friday (except federal holidays) 8:00 a.m. - 5:00 p.m.
Completed and signed application should be mailed to:
Comptroller of Public Accounts
111 E. 17th Street
Austin, TX 78774-0100
Under Ch. 559, Government Code, you are entitled to review, request and correct information we have on file about you, with limited ex-
ceptions in accordance with Ch. 552, Government Code. To request information for review or to request error correction, contact us at the
address or phone number listed on this form.
AP-238-1 (3-17)
Texas Application for Oil and Gas Well
Servicing Tax Permit
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
General Information
Submit this application if you:
• perform certain oil and gas well services in Texas as described in the next paragraph;
• own, control, or furnish the tools, instruments and equipment used in providing well service; or
• use any chemical, electrical or mechanical process in providing service at any oil or gas well during the
drilling and completion, reworking, or reconditioning of the oil or gas well.
Taxable Oil and Gas Well Services Include:
• cementing the casing seat of an oil or gas well;
• shooting, fracturing or acidizing the sands or other formations of the earth in an oil or gas well; or
• surveying or testing the sands or other formations or their contents in an oil or gas well by using instruments
or equipment, at least a part of which are located in the well bore when the survey or test is conducted.
Tax Base and Tax Rate:
• The gross amount of the charge for service, less the reasonable wellhead value of any material used,
consumed, expended in, or incorporated into the well is subject to a tax rate of 2.42 percent (.0242).
• If a service company chooses to reimburse itself by collecting the oil and gas well servicing tax from the
customer, the reimbursement must be included in the service company's gross receipts.
Tax Report:
• Taxpayers must file the Texas Gross Receipts Tax Report for Oil and Gas Well Servicing Form 20-107.
Due Date:
• The tax report and payment are due on the 20
day of the month following the end of each calendar month.
th
For example, the report and payment covering March receipts are due April 20.
Social Security, Federal Employer Identification and Vendor Identification Numbers:
Do not use dashes when entering Social Security, Federal Employer Identification, Texas Taxpayer or Texas
Vendor Identification Numbers.
Disclosure of your Social Security number is required and authorized under law, for the purpose of tax ad-
ministration and identification of any individual affected by applicable law. 42 U.S.C. §405(c)(2)(C)(i); Texas
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.
For assistance:
Submit questions online at www.comptroller.texas.gov/web-forms/tax-help or call 1-800-531-5441, ext. 3-4276.
Representatives are available Monday through Friday (except federal holidays) 8:00 a.m. - 5:00 p.m.
Completed and signed application should be mailed to:
Comptroller of Public Accounts
111 E. 17th Street
Austin, TX 78774-0100
Under Ch. 559, Government Code, you are entitled to review, request and correct information we have on file about you, with limited ex-
ceptions in accordance with Ch. 552, Government Code. To request information for review or to request error correction, contact us at the
address or phone number listed on this form.
AP-238-1 (3-17)
AP-238-2
PRINT FORM
CLEAR FORM
(3-17)
Texas Application for Oil and Gas Well
Servicing Tax Permit
Page 1
• Type or print.
• Do not write in shaded areas.
1.
Legal name of owner
(If you are a sole owner, enter first name, middle initial and last name. For partnerships, enter the legal name of the partnership. Corporations
enter the legal name exactly as it is registered with the Secretary of State. Other organizations, enter the title of the organization.)
2.
Mailing address
(Enter the complete mailing address where you want to receive mail from the Comptroller of Public Accounts.)
City
State
ZIP code
County
3. Daytime phone (Area code and number) ................................................................................
4. Social Security Number (SSN) if you are a sole owner .................................................................
5. Federal Employer Identification Number (FEIN), if any, assigned by the Internal Revenue Service .......
(For Comptroller Use Only)
3
6.
Do you now have a taxpayer number for reporting any Texas tax or
If "YES," enter number.
a Texas Vendor Identification Number? (If you have both, enter only
the first eleven digits of the Vendor Identification Number.) ..........................
YES
NO
7.
Business organization type (Complete only if you do not have a Texas taxpayer number)
Profit Corporation (CT, CF)
General Partnership (PB, PI)
Business Trust (TF)
Nonprofit Corporation (CN, CM)
Professional Association (AP, AF)
Trust (TR)
(Please submit a copy of the trust agreement with this application.)
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) ___________________________________________________________________________________________________________
Texas Secretary of State (SOS) registration no.
Month
Day
Year
8. If your business is a Texas entity, enter the Texas
Registration date
S
ecretary of State (SOS) registration number ...........
9. If your business entity was formed in another state, enter the state, registration number and date.
Month
Day
Year
Registration date
Home state
Registration number
Month
Day
Year
10.
The first date of retail sales (Cannot be more than 90 days in the future).....................................................
11.
Enter information for all partners - Attach additional sheets, if necessary.
*If a general partner is an individual, enter the SSN of the individual.
Name
*
Title
SSN or federal EIN
Street address (Street and number, city, state, ZIP code)
Phone (Area code and number)
Name
*
Title
SSN or federal EIN
Street address (Street and number, city, state, ZIP code)
Phone (Area code and number)
Name
*
Title
SSN or federal EIN
Street address (Street and number, city, state, ZIP code)
Phone (Area code and number)
AP-238-3
(3-17)
PRINT FORM
CLEAR FORM
Texas Application for Oil and Gas Well
Servicing Tax Permit
Page 2
• Type or print.
• Do not write in shaded areas.
12. Legal name of owner (same as Item 1)
(For Comptroller Use Only)
If you purchased an existing business or business assets, complete Items 13-16.
If you did not, skip to Item 17.
13. Enter the former owner's trade name. If known, enter the former owner's Texas taxpayer number.
Trade name
Texas taxpayer number of former owner
14. Enter the former owner's legal name. If known, enter the former owner's address and phone number.
Legal name
Phone (Area code and number)
Address of former owner (Street and number, city, state, ZIP code)
15. Check each of the following items you purchased, including value of stock exchanged for assets.
Inventory
Corporate stock
Equipment
Real estate
Other assets
16.
Purchase price of the business or assets and the date of purchase.
Month
Day
Year
Purchase
Date of
$
price
purchase
Month
Day
Year
The sole owner, all general partners, president, vice-president, secretary, treasurer or an
Date of
authorized representative must sign this application. Representative must submit a writ-
application
ten power of attorney with application. (Attach additional sheets, if necessary.)
17. I (We) declare that the information in this document and any attachments are true and correct to the best of my (our) knowledge and belief.
Type or print name and title of sole owner, partner or officer
Sole owner, partner or officer
Type or print name and title of partner or officer
Partner or officer
Type or print name and title of partner or officer
Partner or officer
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.
Field office number
E.O. name
User ID
Date
Upon receipt, the Comptroller’s office normally processes applications within 10 business days.
Incomplete applications could cause delays in the application process and the mailing of permits.
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