Form 01-798 Remote Seller's Intent to Terminate Use Tax Responsibilities / Remote Seller Status - Texas

What Is Form 01-798?

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.

FAQ

Q: What is Form 01-798?A: Form 01-798 is a document used by remote sellers in Texas to indicate their intent to terminate their use tax responsibilities or remote seller status.

Q: Who needs to use Form 01-798?A: Remote sellers in Texas who wish to terminate their use tax responsibilities or remote seller status are required to use Form 01-798.

Q: What is a remote seller?A: A remote seller is a business that sells goods or services to customers in Texas but does not have a physical presence in the state.

Q: What is use tax?A: Use tax is a tax imposed on the use, consumption, or storage of tangible personal property in Texas when sales tax has not been paid.

Q: Why would a remote seller want to terminate their use tax responsibilities?A: A remote seller may want to terminate their use tax responsibilities if they no longer sell goods or services to customers in Texas.

Q: Is there a deadline for submitting Form 01-798?A: Yes, remote sellers must submit Form 01-798 within 30 days of ceasing to engage in business in Texas.

Q: Are there any penalties for not submitting Form 01-798?A: Failure to submit Form 01-798 may result in penalties and continued responsibility for use tax obligations.