Entities not currently registered with our office for sales tax, franchise tax or other taxes or fees are not eligible to complete the online registration. You must print and submit an application.
Information required in order to complete this registration:
This information is required for the previous calendar year. Entities that were not engaged in qualified research in the prior year must enter a zero.
Print a copy of this registration for your records.
Qualified research is research for which expenditures may be treated as expenses under Section 174, Internal Revenue Code.
The research must be undertaken for discovering information that is technological in nature, and its application must be intended for use in developing a new or improved business component.
Substantially all of the activities of the research must be elements of a process of experimentation relating to a new or improved function, performance, reliability or quality.
Qualified research does not include the following activities:
This registration may be completed to obtain a registration number for use when purchasing qualifying tangible personal property to be used in qualified research under Section 151.3182.
Depreciable tangible personal property is tangible personal property that:
The exemption can be claimed on the purchase, lease, rental, storage or use of depreciable tangible personal property directly used in qualified research. To claim the exemption, the purchaser must include the RD registration number issued by the Comptroller on the Qualified Research Sales and Use Tax Exemption Certificate (Form 01-931).
Examples of items that qualify for exemption include tools and machinery.
Non-qualifying items include electricity and natural gas.
If your question is not addressed here, contact us.