How to read these records

Taxpayer and outlets

The Comptroller gives each business an 11-digit taxpayer number. A sales tax permit is issued per outlet — each place where the business sells. One record here is one taxpayer, with its outlets counted and named.

The dates

“First sales date” is the earliest date an outlet became liable for reporting sales tax. “Latest outlet permit issued” is the most recent permit date among the outlets. Only active permits are in the file: closed outlets are not shown.

Other permits

When the same taxpayer number appears in the Comptroller's mixed beverage, hotel tax, cigarette and tobacco, fuels, direct pay or coin-operated machine files, the record says so. The join is on the taxpayer number, exact.

Franchise tax and right to transact business

When the taxpayer number is in the Comptroller's file of active franchise taxpayers, the record shows the “right to transact business” code, written out from the Comptroller's layout: Active; Active — eligible for termination/withdrawal; Forfeited; Franchise tax involuntarily ended; Franchise tax not established; Franchise tax ended. It also shows the Secretary of State file number, the charter date and the SOS status as that file gives them. For an official status, use the Comptroller's Franchise Tax Account Status search.

Organization type

The Comptroller's own code, written out from its record layout. “Foreign” means formed outside Texas.

What is not here

Sole proprietors, partnerships of individuals and estates — left out of this site. Franchise tax standing, tax amounts, and closed outlets. A permit is not proof that a resale certificate is valid.