Oklahoma Sales Tax
Vendor Responsibilities
Exempt Sales
This information booklet contains:
• A Tear Out Notice (Page 3)
• Vendors Duties and Liabilities (Pages 5-10)
• Example of a Sales Tax Permit (Page 11)
• Example of a Sales Tax Exemption Permit (Page 12)
• Example of a Volunteer Fire Department Exemption Permit (Page 14)
• Example of a Manufacturer/Sales Tax Exemption Permit (Page 15)
• Example of a 100% Disabled Veteran Sales Tax Exemption Card (Page 16)
• Example of a 100% Disabled Veteran Surviving Spouse Sales Tax Exemption Card (Page 16)
• Example of a 100% Disabled Veteran Household Member Sales Tax Exemption Card (Page 16)
• Example of Uniform Sales and Use Tax Certicate Multi-Jurisdiction Form (Pages 17-22)
• Example of an Agricultural Exemption Permit (Page 23)
• Rules for Agricultural Transactions (Pages 25-28)
• Exemption Information for Persons Raising Animals for Marketing (Page 28)
• Rules for Motor Vehicle Fuel Transactions (Pages 29-30)
• Example of Exemption Certicate (Page 31)
• Example of Ultimate Vendor Certicate (Page 32)
Publication D
Revised August 2024
Dear Vendor,
This packet contains the rules concerning tax exempt sales and examples of the exemption documents that
are either issued or approved by the Oklahoma Tax Commission.
Personal Use of Sales Tax Exemption Permit Prohibited
Section 1356.2 of the Oklahoma Statutes [HB 2510 (2012)] prohibits a person from claiming a sales tax
exemption granted an organization pursuant to Section 1356 or 1357 of Title 68 in order to make a pur-
chase exempt from sales tax for his/her personal use and further provides that any person who know-
ingly makes a purchase in violation thereof shall be guilty of a misdemeanor, subject to a ne equal to
double the amount of sales tax involved and/or incarceration for not more than 60 days. Violators shall
also be subject to an administrative ne of not more than $500 which shall be deposited to the General
Revenue Fund.
Vendors may be relieved of sales tax liability on exempt sales if, at or before the time of sale, they obtain and
retain properly executed documents as evidence of the sales tax exemption.
Vendors should obtain the necessary document for each exempt sale and retain the document with the sales
invoice for a period of 3 years from the date of invoice or date of sales tax remittance, whichever is later. If you
are making a series of exempt sales to the same person, you may obtain the documentation and keep it on le.
During daily business operations, you may be presented with a variety of documents from exempt purchas-
ers. If you have any questions concerning the validity of a document or a claimed exemption, or need to verify
sales tax and agricultural exemption permits - contact 405.521.3160.
“A vendor who holds a current sales tax permit may obtain a le of all sales tax permit holders by ling Form
13-98 and remitting a fee of $150.00 annually. This le is updated monthly. This form may be obtained from our
website at tax.ok.gov.
Sincerely,
Oklahoma Tax Commission
A MESSAGE FROM THE OKLAHOMA TAX COMMISSION
2
✁✁
✁
This Vendor Cooperates
With the Oklahoma Tax Commission
to Verify Purchaser Liability
The Oklahoma Sales Tax Code requires every
vendor in this state to collect the appropriate amount
of state and local sales taxes as imposed by law.
Vendors are held liable for the collection and
remittance of these taxes unless the purchaser
timely provides the vendor with documentation
that the purchaser is exempt from the payment
of sales taxes.
Oklahoma law also provides that, if the Oklahoma
Tax Commission nds that a purchaser improperly
presents exemption documents or uses the property
for a non-exempt purpose, the purchaser shall be
liable for the tax and can be assessed a $500 ne.
If this occurs, the Oklahoma Tax Commission may
pursue collection from the purchaser and the
vendor shall not be held liable for the tax.
EXEMPTION NOTICE • EXEMPTION NOTICE • EXEMPTION NOTICE • EXEMPTION NOTICE • EXEMPTION NOTICE
This page was intentionally left blank
so that the notice on the opposite side
can be cut out and posted by vendors
without any loss of information.
✁✁
✁
Rule 710:65-3-33.
Records required to support deductions from gross receipts for purposes of calculating sales tax:
(a) Supporting records required. Where the nature of a business is such that charge and time sales
are made, or where the nature of the business is such that a portion of its sales are for resale, or are within
the protection of the Commerce Clause of the Constitution of the United States, or consist of services, or are
made to exempt churches, to a government body, or are exempt from the tax on some other ground, then such
records as will clearly indicate the information required in ling returns must be kept.
(b) Complete and detailed records required. To support deductions made on the tax return, such as
sales for resale, sales within the protection of the Commerce Clause of the Constitution of the United States,
sales made to churches, or sales made to any government body, the vendor’s records for each transaction for
which is claimed shall be in detail sufcient to show:
(1) The name and address of the customer,
(2) The character of the transaction,
(3) The date,
(4) The amount of gross receipts or gross proceeds, and
(5) Such other information as may be necessary to establish the nontaxable character of such transac-
tion under the Sales Tax Code.
(c) Purchaser resale number requirement. Anyone claiming a sale for resale exemption shall also keep
a record of the purchaser’s resale number issued by the Commission. The failure to obtain and keep a record
of the purchaser’s resale number shall create a presumption that the sale was not a sale for resale. The vendor
may, however, present other documentary evidence from its books and records to overcome this presumption.
[See: 68 O.S. §1365(C)] [Source: Amended at 11 Ok Reg 3521, effective 6/26/94]
Rule 710:65-7-6.
Vendors’ or certied service providers’ relief from liability and duty to collect sales tax.
(a) Presumption of taxability. All sales are presumed to be subject to sales tax unless specically exempted
by the Sales Tax Code. Vendors are liable for the sales tax collected as well as for tax that should have been
collected.
(b) When vendor or certied service provider may be relieved of liability. A vendor or certied service
provider shall be relieved of any liability for the tax and of the duty to collect imposed by Section 1361 of Title
68 of the Oklahoma Statutes if the vendor, in good faith, timely accepts from a consumer, properly completed
documentation certied by the Oklahoma Tax Commission that such consumer is exempt from the taxes levied
by the Oklahoma Sales Tax Code.
(c) General requirements. Three requirements must be met before the vendor or certied service provider
is relieved of liability.
(1) Vendor or certied service provider good faith. Good faith requires that the vendor strictly comply
with statutory requirements.
(2) Timely acceptance from a consumer. Timely acceptance from a consumer requires that
documentation be in the possession of the vendor within ninety (90) days subsequent to the date of
sale. In the case of continued sales to the same purchaser, the vendor must have, on le, a sales
tax permit, card, or exemption letter for each renewal interval. If no renewal interval is provided by
statute, the renewal period will be deemed three (3) years, except in the case of entities with specic
statutory exemptions who have established eligibility as set out in 710:65-7-15 and 710:65-7-17
through 710:65-7-19.
(3) Properly completed documentation certied by the Oklahoma Tax Commission. Examples
of properly completed documentation certied by the Oklahoma Tax Commission are described in
710:65-7-8 through 710:65-7-15 and 710:65-7-17 through 710:65-7-19.
EXCERPTS FROM OKLAHOMA TAX COMMISSION PERMANENT RULES
5
Continued on page 6...
EXCERPTS FROM PERMANENT RULES, CONTINUED...
(d) When vendor or certied service provider may not be relieved of liability. Relief from liability for the
tax and of the duty to collect imposed by Section 1361 of Title 68 shall not apply to:
(1) a seller or certied service provider who fraudulently fails to collect tax;
(2) a seller who solicits purchasers to participate in the unlawful claim of an exemption; or
(3) a seller who accepts an exemption certicate when the purchaser claims an entity-based exemption
when:
(A) the subject of the transaction sought to be covered by the exemption certicate is
actually received by the purchaser at a location operated by the seller; and
(B) the Tax Commission provides an exemption certicate that clearly and afrmatively
indicates that the claimed exemption is not available in this state.
(e) Specic applications. The items of information described in 710:65-7-8 through 710:65-7-15 and 710:65-
7-17 through 710:65-7-19 shall constitute minimum requirements to establish “properly completed documentation
certied by the Tax Commission” for each respective category of purchasers.
Rule 710:65-7-8.
Sales for resale. In the case of sales for resale, items set out in this section are required to establish properly
completed documentation:
(1) A copy of the purchaser’s sales tax permit, or if unavailable, the purchaser’s name, address, sales
tax permit number, and its date of expiration. If a copy of the sales tax permit is unavailable, and if the
information provided has not been previously veried, it must be veried by either calling the Taxpayer
Assistance Division or by reference to the sales tax permit list obtained pursuant to OAC 710:65-9-6;
(2) A statement that the articles purchased are purchased for resale;
(3) The signature of the purchaser or a person authorized to legally bind the purchaser;
(4) Certication on the face of the invoice, bill or sales slip or by a separate document, that says the pur-
chaser is engaged in reselling the articles purchased; and,
(5) In cases where purchases are made on regular basis, and the certication indicates that all purchases
are for resale, then subsequent purchases may be made without further certication until the expiration
date of the permit.
Rule 710:65-7-9.
Sales to a manufacturer. In the case of sales to purchasers claiming exemption for manufacturing, the
vendor must obtain a copy of the purchaser’s manufacturer’s exemption permit issued pursuant to 68 O.S.
§ 1359.2 (hereafter referred to as “Sales/Manufacturers Permit”), or if unavailable, the name, address, and
Sales/Manufacturers Permit number of the purchaser or, a statement that contains the information that would
appear on the Sales/Manufacturers Permit. If a copy of the Sales/Manufacturers Permit is unavailable and if
the information provided has not been previously veried, it must be veried by either calling the Taxpayer As-
sistance Division or by reference to the sales tax permit list obtained pursuant to OAC 710:65-9-6.
Rule 710:65-7-10.
Sales made pursuant to a direct payment permit. In the case of sales made to purchasers claiming deferral
pursuant to a direct payment permit, the vendor must obtain the items of information described in this section:
(1) A copy of the purchaser’s Direct Payment Permit (DPP), or if unavailable, the purchaser’s name,
address, DPP number, and its date of expiration. If a copy of the Direct Payment Permit is unavail-
able and if the information provided has not been previously veried, it must be veried by either calling
the Taxpayer Assistance Division or by reference to the sales tax permit list obtained pursuant to OAC
710:65-9-6;
(2) A statement that the permit-holder claims deferral of the payment of any applicable state and local
sales or use taxes upon its purchases of taxable tangible personal property or services;
(3) A statement that the articles purchased are for use in the purchaser’s Oklahoma enterprises, and not
for resale; and,
(4) The signature of the purchaser or a person authorized to legally bind the purchaser, and date signed.
6
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Rule 710:65-7-17.
Sales to disabled veterans receiving compensation at the 100% rate. In the case of a purchaser claiming
exemption from sales tax pursuant to the exemption allowed by 68 O.S. §1357(34), the vendor must obtain
either a copy of the exemption card issued the purchaser by the Tax Commission or the purchaser’s name,
address, and exemption number.
In addition the statutes cite the following:
Title 68, Section 1361.1. Consumer exempt from tax - Liability of vendor.
(1) If a vendor, in good faith, timely accepts from a consumer properly completed documentation certied
by the Oklahoma Tax Commission that such consumer is exempt from the taxes levied by the
Oklahoma Sales Tax Code, the vendor shall be relieved of any liability for any sales tax or the duty
to collect any sales tax imposed by the provisions of Section 1361 of this title upon such vendor with
respect to such sale.
(2) A vendor who has actual knowledge that a consumer is entitled to an exemption under paragraph 34
of Section 1357 of this title and who willfully or intentionally refuses to honor the exemption shall be
punished by an administrative ne of Five Hundred Dollars ($500.00) per offense.
Title 68, Section 1361.2. Disabled veterans’ exemption - Proof of eligibility required.
In order to claim the exemption authorized by paragraph 34 of Section 1357 of Title 68 of the Oklahoma
Statutes, the person to whom the sale is made shall be required to furnish the vendor proof of eligibility for
the exemption as issued by the Oklahoma Tax Commission. All vendors shall honor the proof of eligibility for
sales tax exemption and sales for the benet of the disabled veteran to a person providing such proof shall be
exempt from the tax levied pursuant to the Oklahoma Sales Tax Code.
Rule 710:65-7-11.
Sales for agricultural purposes. In the case of a claimed agricultural exemption, the vendor must obtain the
items of information set out in this paragraph:
(1) A copy of the agricultural exemption permit card;
(2) In the circumstances dened in (A) and (B) of this subparagraph, certication on the face of the invoice
or sales ticket is required:
(A) From any person purchasing feed for horses, mules, or draft animals used directly in the production
and marketing of agricultural products; or
(B) From any person who is making purchases of materials, supplies, or equipment to be used in the
construction of livestock facilities, including facilities for the production and storage of feed, pursuant
to a contract with an agricultural permit holder. [See: 68 O.S.§1358(8) and 710:65-13-17]
Rule 710:65-7-12.
Sales to persons raising animals for resale. In the case persons regularly engaged in the business of rais-
ing animals for resale, the vendor must obtain the items of information set out in this paragraph:
(1) A copy of the purchaser’s sales tax permit, or if unavailable, the purchaser’s name, address, sales
tax permit number, and its expiration date. If a copy of the Sales Tax Permit is unavailable and if the
information provided has not been previously veried, it must be veried by either calling the Taxpayer
Assistance Division or by reference to the sales tax permit list obtained pursuant to OAC 710:65-9-6;
(2) A statement that the articles purchased are purchased for use in raising animals;
(3) The signature of the purchaser or a person authorized to legally bind the purchaser; and,
(4) Certication on the face of the invoice, bill or sales slip that says the purchaser is “regularly engaged in
the business of raising animal life for resale and that the items being purchased exempt from sales tax
are solely for business use.”
EXCERPTS FROM PERMANENT RULES, CONTINUED...
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Continued on page 9...
Rule 710:65-7-15.
Sales to entities with specic statutory exemptions. In the case of sales to purchasers claiming exemption
based upon specic statutory authority, the vendor must obtain the information described in this subsection:
(1) A copy of the letter or card from the Oklahoma Tax Commission recognizing the entity as one which is
statutorily exempt from sales tax on its purchases; and
(2) A signed statement that the purchase is authorized by, and being made by, the exempt entity, with
funds of the exempt entity, and not by the individual; and,
(3) In the case of sales to re departments organized for unincorporated areas, as dened in 18 O.S. §
592, certication on the face of the invoice or sales ticket is also required.
(4) In the case of purchases made by the federal government, charged pursuant to the GSA SmartCard
program, no letter or card from the Commission is required, and 710:65-13-130 should be consulted to
determine the taxability of the transaction.
(5) Below is a non-inclusive list of entities which may receive an exemption card or letter certifying or con-
rming a specic statutory exemption:
• Adjudicated Juveniles – Children’s Home for [1356(21)]
• Agriculture Exemption [1358; 1358.1]
• Qualied Aircraft Maintenance Facility [1357(20) Amended by SB 1465 (2012) - effective July 1, 2012]
• Boys and Girls Clubs [1356(20)]
• Boy Scouts [1356(9)]
• Cable Television – Licensed Cable Television Operators [1359(9)]
• Campre Girls [1356(9)]
• Career Technology Student Organization [1356(50)]
• Children’s Homes Supported by Churches [1356(27)]
• Churches [1356(7)]
• City/County Trusts and Authorities [1356(1) or 60 O.S.Sec.176]
• Collection and Distribution Organization [1357(14.a.1)]
• Community-based Health Centers [1356(22d)]
• Community-based Autonomous Member [1356(57)]
• Community Health Charities [1356(61)]
• County Governments [1356(1)]
• Disabled American Veterans Department of Oklahoma [1356(28)]
• 100% Disabled Veteran [1357(34)]
• Un-remarried Surviving Spouse of 100% Disabled Veteran - Service Related Injuries [1357(34)
Amended by SB 46 (2012) - effective August 24, 2012]
• Authorized Household Member of 100% Disabled Veteran [1357(34) Amended by HB 3509 -
effective May 28, 2014]
• Disadvantaged Children – Cultural Organization for [1356(24)]
• Federal Credit Union – Federal Law [Title 12 U.S.C, Sec.1768]
• Federal Governments [1356(1)]
• Federally Qualied Health Care Facility [1356(22a)]
• Federally Recognized Indian Tribes
• Girl Scouts [1356(9)]
• Grand River Dam Authority [1356(10)]
• Independent Nonprot Biomedical Research Foundation [1357(25)]
• Independent Nonprot Community Blood Bank – Headquartered in this state [1357(25)]
• Indigent Health – Clinics receiving funds from the Indigent Health Care Revolving Fund [1356(22c)]
• Marine Corps League of Oklahoma [1356(78)]
• Meals on Wheels – Organization which provides prepared meals for home consumption to the
elderly or homebound [1357(13a) Text as amended by Laws 2006, 2nd Ex. Sess., C. 44, Sec.5,
eff. July 1, 2007.]
• Metropolitan Area Homeless Service Provider [1356(54)]
• Migrant Health Center [1356(22b)]
NOTE:
Bracketed numbers
represent reference
to Oklahoma Statutes.
All are Title 68
unless otherwise
noted.
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Continued on page 10...
• Motion Picture/Television Production Companies [1357(23)]
• Municipal Governments [1356(1)]
• Museums – Accredited by the American Association of Museums [1356(25)]
• National Guard Association of Oklahoma [1356(77)]
• National Volunteer Women’s Service Organization [1356(62)]
• Nonprot Corporation Rural Water District [18 O.S. Sec.863]
• Oklahoma Coal Mining Companies [1359(13)]
• Older American – Organizations providing nutrition programs for the care and benet of elderly per-
sons [1357(13b) Text as amended by Laws 2006, 2nd Ex. Sess., C. 44, Sec.5, eff. July 1, 2007.]
• Organizations operating as collaborative community agencies in one location [1356(76)]
• Private Schools Elementary/Secondary [1356(11)]
• Private Schools Higher Education [1356(11)]
• PTA/PTO Organizations [1356(13a.6)]
• Public Nonprot Rural Water District [82 O.S. Sec.1324.3; 68 O.S. 1356(10)]
• Public Schools [1356(13a.1)]
• Qualied Neighborhood Watch Organization [1356(53)]
• Radio/Television – Licensed Radio/Television Station for Broadcasting [1359(8)]
• Rural Electric Coops [18 O.S. Sec.437.25]
• State Governments [1356(1)]
• Veterans of Foreign Wars of the United States, Oklahoma Chapters [1356(64)]
• Volunteer Fire Department [1356.1 - 1356(17)]
• YMCA/YWCA [1356(63)]
• Youth Camps – Supported or Sponsored by Churches [1356(29)], and
Rule 710:65-7-13.
Vendors’ responsibility - sales to contractors.
(a) General rule. Contractors are dened by statute as consumer/users and must pay sales tax on
all taxable services and tangible personal property, including materials, supplies, and equipment
purchased to develop, repair, alter, remodel, and improve real property.
(b) Limited exceptions. A contractor may make purchases based upon the exempt status of another entity
only in the statutorily-limited circumstances described in this paragraph.
(1) A contractor who has a public contract, or a subcontractor to that public contract, with an Oklahoma
municipality, county, public school district, an institution of the Oklahoma System of Higher
Education, a rural water district, the Grand River Dam Authority, the Northeast Oklahoma Public
Facilities Authority, the Oklahoma Municipal Power Authority, the City of Tulsa-Rogers County
Port Authority, the Broken Bow Economic Development Authority, the Muskogee City-County Port
Authority, the Oklahoma Ordnance Works Authority, the Durant Industrial Authority, the Ardmore
Development Authority, the Oklahoma Department of Veterans Affairs, the Central Oklahoma
Master Conservancy District, or Department of Central Services only when carrying out a public
construction contract on behalf of the Oklahoma Department of Veterans Affairs may make
purchases of tangible personal property or services, which are necessary for carrying out the public
contract, exempt from sales tax.
(2) A contractor who has entered into a contract with a private institution of higher education or with a
private elementary or secondary institution, may make purchases of tangible personal property or
services, including materials, supplies and equipment used in the construction of buildings owned
and used by the institution for educational purposes exempt from sales tax. However, the institution
must be registered or accredited with the Oklahoma State Regents for Higher Education, the State
Board of Education, or the State Department of Education.
EXCERPTS FROM PERMANENT RULES, CONTINUED...
(3) A contractor who has contracted with an agricultural permit holder to construct a facility which
will be used directly in the production of any livestock, including facilities used in the production
and storage of feed for livestock owned by the agricultural permit holder, may make purchases of
materials, supplies and equipment necessary to fulll the contract, exempt from sales tax. [See:
710:65-7-11]
(4) A contractor may make purchases exempt from sales tax for use on campus construction projects
for the benet of institutions of the Oklahoma State System of Higher Education or private
institutions of higher education accredited by the Oklahoma State Regents for Higher Education.
The projects must be nanced by or through the use of nonprot entities which are exempt
from taxation pursuant to Section 501(c)(3) of the Internal Revenue Code. Contractors claiming
exemption for purchases to be used in a qualied campus construction project should obtain a letter
certifying the exemption status from the Tax Commission by following the procedures set out in
710:65-13-210, and provide a copy of the letter to vendors, pursuant to subsection (g) of that rule.
[See: 68 O.S. §1356(41)]
(5) A contractor may make purchases of machinery, equipment, fuels, and chemicals or other materials,
exempt from sales tax, which will be incorporated into and directly used or consumed in the process
of treatment of hazardous waste, pursuant to OAC 710:65-13-80. Contractors claiming exemption
for purchases to be used to remediate hazardous wastes should obtain a letter certifying the
exemption status from the Tax Commission by following the procedures set out in 710:65-13-80,
and provide a copy of the letter to vendors, pursuant to subsection (f) of that rule.
(6) A contractor, or a subcontractor to such contractor, with whom a church has duly entered into a
construction contract may make purchases of tangible personal property or services exempt from
sales tax which are necessary for carrying out such construction contract.
(7) A contractor, or a subcontractor to such contractor, may make purchases of tangible personal
property which is to be
consumed or incorporated in the construction or expansion of a facility for
a corporation organized under Section 437 et seq. of Title 18 of the Oklahoma Statutes as a rural
electric cooperative
exempt from sales tax.
(8) A contractor, or a subcontractor to such contractor, may make purchases of tangible personal property
or services pursuant to a contractual relationship with a child care center, qualied for exemption
pursuant 68 O.S. § 1356(69), for construction and improvement of buildings and other structures
owned by the child care center and operated for educational purposes exempt from sales tax.
(9) A contractor, or a subcontractor to such contractor, may make purchases of tangible personal
property or services exempt from sales tax pursuant to a contractual relationship with a
manufacturer for the construction and improvement of manufacturing goods, wares, merchandise,
property, machinery and equipment for use in a manufacturing operation classied under NAICS
No. 324110 (Petroleum Reneries).
(c) Documentation required for limited exceptions. In the case of a sale to a contractor claiming
exemption pursuant to subsections (b)(1), (b)(2), (b)(3), (b)(6), (b)(8) or (b)(9) of this Section, the
vendor must obtain:
(1) A copy of the exemption letter or card issued to one of the entities described in (b) of this
subsection;
(2) Documentation indicating the contractual relationship between the contractor and the entity; and,
(3) Certication by the purchaser, on the face of each invoice or sales receipt, setting out the name
of the exempt entity, that the purchases are being made on behalf of the entity, and that they are
necessary for the completion of the contract.
Rule 710:65-7-15.
Sales of trailers. In the case of a purchaser claiming exemption from sales tax on the purchase of a trailer
pursuant to the exemption allowed by 68 O.S. § 1355(2), the vendor should obtain a statement, signed by the
purchaser, or a person who may legally bind the purchaser, that Oklahoma Motor Vehicle Excise Tax will be
paid on the purchase of the trailer in accordance with the provisions of Article 21 of Title 68 of the Oklahoma
Statutes, and that if the excise tax is not so paid, the purchaser will be responsible for the sales tax due.
10
11
EXAMPLES OF SALES TAX AND EXEMPTION PERMITS
SALES TAX PERMIT
Date Issued:
Letter ID:
Taxpayer ID:
July 9, 2021
L0945641792
**-***5612
JOHN DOE BUSINESS
300 E BROADWAY
OKLAHOMA CITY OK 73194-0001
ADM
Non-Transferable
If the sales tax permit at this location becomes invalid then all associated permits will become invalid. If the
business changes location or ownership or is discontinued for any reason, this permit must be returned to the
Oklahoma Tax Commission for cancellation WITH AN EXPLANATION ON THE REVERSE SIDE.
PLEASE POST IN CONSPICUOUS PLACE
J.D. TEST
300 E BROADWAY
OKLAHOMA CITY OK 73194-0001
453220 5521 July 9, 2021
584409088
Site Effective ExpiresBusiness Location
Site Permit Number
OKLAHOMA COUNTY
SALES TAX PERMIT
July 9, 2024
Licenses/Permits at this Location
Clark Jolley, Chairman
Shelly Paulk, Vice-Chairman
Charles T. Prater, Secretary Member
Industry Code
County
This permit is a probationary permit for the first six (6) months after the permits issuance. After the probationary period has passed, this
permit will be valid for an additional thirty (30) months unless you are notified of the Commissions refusal to extend the permit. You may not
use the permit during the probationary period to obtain a commercial license plate for your motor vehicle.
The probationary permit will not automatically be renewed if (1) factual inaccuracies are included in the application, (2) you or any of the
partners, officers or members of the entity holding the probationary permit are delinquent in the filing of tax returns and/or payment of taxes,
or (3) you have purchased the business or stock of goods/assets from a business who has a tax liability.
Sales Account ID
STS-15740582-04
Holders of an Oklahoma Sales Tax Permit will find notice of penalties for violation of the Oklahoma Sales Tax
code at www.tax.ok.gov
City Code
PERMIT
aL008
Example of a sales tax permit. Rule #710:65-7-6 requires documentation, in addition to the information on the permit, be obtained
in order for a vendor to be relieved of liability from sales tax on sales which are later found to be subject to sales tax.
example
One consolidated permit
for multiple permit types.
Probationary permit terms.
A unique
number
which
ties to the
business
physical
location. If
you have
multiple
locations
then each
location
has its own
number.
Questions on your permit?
Refer to the Letter ID when
contacting our ofce.
A unique number assigned
to the account and is used
when ling and remitting
sales tax. If you have mulitple
locations, all locations will
use this number.
Mark A. Wood, Chairman
Shelly L. Paulk, Vice Chairman
Charles T. Prater, Secretary-Member
12
EXAMPLES OF SALES TAX AND EXEMPTION PERMITS
SALES TAX EXEMPTION PERMIT
example
* See page 13 for examples of possible permit types to be printed on the Sales Tax Exemption Permit.
*
Mark A. Wood, Chairman
Shelly L. Paulk, Vice Chairman
Charles T. Prater, Secretary-Member
13
EXAMPLES OF SALES TAX AND EXEMPTION PERMITS
• Sales Tax Permit
• Sales Tax Direct Pay Permit
• Adjudicated Juveniles – Children’s Home for [1356(21)]
• Agriculture Exemption [1358; 1358.1]
• Qualied Aircraft Maintenance Facility [1357(20) Amended
by SB 1465 (2012) - effective July 1, 2012]
• Boys and Girls Clubs [1356(20)]
• Boy Scouts [1356(9)]
• Cable Television – Licensed Cable Television Operators
[1359(9)]
• Campre Girls [1356(9)]
• Career Technology Student Organization [1356(50)]
• Children’s Homes Supported by Churches [1356(27)]
• Churches [1356(7)]
• City/County Trusts and Authorities [1356(1) or 60 O.S.§ 176]
• Collection and Distribution Organization [1357(14.a.1)]
• Community-based Health Centers [1356(22d)]
• Community-based Autonomous Member [1356(57)]
• Community Health Charities [1356(61)]
• County Governments [1356(1)]
• Disabled American Veterans Department of Oklahoma
[1356(28)]
• 100% Disabled Veteran [1357(34)]
• Un-remarried Surviving Spouse of 100% Disabled Veteran
- Service Related Injuries [1357(34) Amended by SB 46
(2012) - effective August 24, 2012]
• Authorized Household Member of 100% Disabled Veteran
[1357(34) Amended by HB 3509 - effective May 28, 2014]
• Disadvantaged Children – Cultural Organization for
[1356(24)]
• Federal Credit Union – Federal Law [Title 12 U.S.C, § 1768]
• Federal Governments [1356(1)]
• Federally Qualied Health Care Facility [1356(22a)]
• Federally Recognized Indian Tribes
• Girl Scouts [1356(9)]
• Grand River Dam Authority [1356(10)]
• Independent Nonprot Biomedical Research Foundation
[1357(25)]
• Independent Nonprot Community Blood Bank – Headquar-
tered in this state [1357(25)]
• Indigent Health – Clinics receiving funds from the Indigent
Health Care Revolving Fund [1356(22c)]
• Marine Corps League of Oklahoma [1356(78)]
• Meals on Wheels – Organization which provides prepared
meals for home consumption to the elderly or homebound
[1357(13a) Text as amended by Laws 2006, 2nd Ex. Sess.,
C. 44, Sect. 5, eff. July 1, 2007.]
• Metropolitan Area Homeless Service Provider [1356(54)]
• Migrant Health Center [1356(22b)]
• Motion Picture/Television Production Companies [1357(23)]
• Municipal Governments [1356(1)]
• Museums – Accredited by the American Association of Mu-
seums [1356(25)]
• National Guard Association of Oklahoma [1356(77)]
• National Volunteer Women’s Service Organization [1356(62)]
• Nonprot Corporation Rural Water District [18 O.S. Sec.863]
• Oklahoma Coal Mining Companies [1359(13)]
• Older American – Organizations providing nutrition pro-
grams for the care and benet of elderly persons [1357(13b)
Text as amended by Laws 2006, 2nd Ex. Sess., C. 44, Sect.
5, eff. July 1, 2007.]
• Organizations operating as collaborative community agen-
cies in one location [1356(76)]
• Private Schools Elementary/Secondary [1356(11)]
• Private Schools Higher Education [1356(11)]
• PTA/PTO Organizations [1356(13a.6)]
• Public Nonprot Rural Water District [82 O.S. Sec.1324.3;
68 O.S. 1356(10)]
• Public Schools [1356(13a.1)]
• Qualied Neighborhood Watch Organization [1356(53)]
• Radio/Television – Licensed Radio/Television Station for
Broadcasting [1359(8)]
• Rural Electric Coops [18 O.S. § 437.25]
• State Governments [1356(1)]
• Veterans of Foreign Wars of the United States, Oklahoma
Chapters [1356(64)]
• Volunteer Fire Department [1356.1 - 1356(17)]
• YMCA/YWCA [1356(63)]
• Youth Camps – Supported or Sponsored by Churches
[1356(29)]
NOTE: Bracketed numbers represent reference to Oklahoma Statutes. All are Title 68 unless otherwise noted.
* Below are a few examples of possible permit types to be printed on the Sales Tax Exemption Permit.
14
example
VOLUNTEER FIRE DEPARTMENT SALES TAX EXEMPTION PERMIT
Date Issued:
Letter ID:
Taxpayer ID:
July 9, 2021
L2075646272
**-***2145
JANE DOE FIGHTS FIRES
2501 N LINCOLN BLVD
OKLAHOMA CITY OK 73194-0001
ADM
City Code
Non-Transferable
922160 5521 May 01, 2021
EXM-15741427-03
Permit Effective Permit ExpiresBusiness Location
Permit Number
May 01, 2024
Clark Jolley, Chairman
Shelly Paulk, Vice-Chairman
Charles T. Prater, Secretary Member
Industry Code
CHURCH INC.
2501 N LINCOLN BLVD
OKC OK 73194-0001
Oklahoma Exemption Permit
Volunteer Fire Department
Pursuant to 68 Oklahoma Statutes Section 1356 (17)(2001): Which we quote: “Sales of tangible property or services to fire
departments organized pursuant to Section 592 of Title 18 of the Oklahoma Statutes which items are to be used for the
purposes of the fire department.”
PERMIT
aL031
Example of a volunteer re department exemption permit.
The permit is only issued to the Volunteer Fire Department effective November 1, 2004. (Amended by Laws 2004, SB 1121, c. 535
Section 7)`
EXAMPLES OF SALES TAX AND EXEMPTION PERMITS
Mark A. Wood, Chairman
Shelly L. Paulk, Vice Chairman
Charles T. Prater, Secretary-Member
15
EXAMPLES OF SALES TAX AND EXEMPTION PERMITS
example
MANUFACTURERS SALES TAX/EXEMPTION PERMIT
Date Issued:
Letter ID:
Taxpayer ID:
June 30, 2021
L1616009536
***-**-1414
JOHN TAXPAYER
300 N BROADWAY
OKLAHOMA CITY OK 73194
TRO
Non-Transferable
This permit may be presented to utility providers to claim an exemption from sales/use tax on a utility account(s)
that qualifies as being predominately used in the manufacturing operation.
If the sales tax permit at this location becomes invalid then all associated permits will become invalid. If the
business changes location or ownership or is discontinued for any reason, this permit must be returned to the
Oklahoma Tax Commission for cancellation WITH AN EXPLANATION ON THE REVERSE SIDE.
PLEASE POST IN CONSPICUOUS PLACE
MANUFACTURING BUSINESS
300 N BROADWAY
OKLAHOMA CITY OK 73194
321214 5521 June 30, 2021
1244618752
Site Effective ExpiresBusiness Location
Site Permit Number
OKLAHOMA COUNTY
SALES TAX PERMITeffective on June 30, 2021
MANUFACTURER SALES PERMIT effective on June 1, 2021
June 30, 2024
Licenses/Permits at this Location
Clark Jolley, Chairman
Shelly Paulk, Vice-Chairman
Charles T. Prater, Secretary Member
Industry Code
County
Sales Account ID
STS-15749284-05
Holders of an Oklahoma Sales Tax Permit will find notice of penalties for violation of the Oklahoma Sales Tax
code at www.tax.ok.gov
City Code
PERMIT
aL008
Example of a manufacturers sales tax/exemption permit. Rule #710:65-7-6 requires documentation, in addition to the informa-
tion contained on this certicate, be obtained in order for a vendor to be relieved of liability from sales tax on sales which are later
found to be subject to sales tax.
Mark A. Wood, Chairman
Shelly L. Paulk, Vice Chairman
Charles T. Prater, Secretary-Member
16
EXAMPLES OF SALES TAX AND EXEMPTION PERMITS
DAV HOUSEHOLD MEMBER CARD
EXM-XXXXXXXX-XX September 16, 2014
For Use by DAV Household Member
example
JOHN DOE
2501 N. LINCOLN BLVD.
OKLAHOMA CITY, OK 73194-0000
example
DAV SURVIVING SPOUSE CARD
EXM-XXXXXXXX-XX July 1, 2005
SPOUSE
JANE VETERAN
2501 N. LINCOLN BLVD.
OKLAHOMA CITY, OK 73194-0000
DISABLED VETERAN CARD
EXM-XXXXXXXX-XX
February 21, 2022
JOE VETERAN
2501 N. LINCOLN BLVD.
OKLAHOMA CITY, OK 73194-0000
example
100% DISABLED VETERAN SALES TAX EXEMPTION
The Uniform Sales & Use Tax Certicate - Multijurisdiction form contained in this publication is owned by the Multistate Tax Com-
mission. Information regarding the Multistate Tax Commission may be obtained from their website at www.mtc.gov. This form may
also be downloaded at www.mtc.gov/Resources/Uniform-Sales-Use-Tax-Exemption-Certicate.
17
Continued on page 18...
ͳ
UNIFORM SALES & USE TAX RESALE
CERTIFICATE — MULTIJURISDICTION
The below-listed states have indicated that this certificate is acceptable as a resale/exemption certificate for sales/use tax, subject to the instructions
and notes on pages 2─6. The issuing Buyer and the recipient Seller have the responsibility to determine the proper use of this certificate under
applicable laws in each state, as these may change from time to time. This form was revised as of December 9, 2020.
Issued
to
Seller:
Address:
I certify that:
Name of Firm (Buyer):
Address:
is engaged or is registered as a
Wholesaler
Retailer
Manufacturer
Seller
Lessor (see notes on pages 2─4)
Other
(Specify)
and is registered for sales/use tax with the below-listed states and cities within which Seller would deliver purchases to Buyer and that any such
purchases are for wholesale, resale, or ingredients or components of a new product or service to be resold, leased, or rented in the normal course of
business. Buyer is in the business of wholesaling, retailing, manufacturing, leasing (renting), or selling the following:
Description of Business:
General description of tangible property or taxable services to be purchased from the Seller:
State
State Registration, Seller’s Permit, or ID
Number of Purchaser
State
State Registration, Seller’s Permit, or ID
Number of Purchaser
AL
1
NE
AR
NV
19
AZ
2
NJ
CA
3
NM
4,20
CO
4,5
NC
21
CT
6
ND
FL
7
OH
22
GA
8
OK
23
HI
4,9
PA
24
ID
10
RI
25
IL
4,11
SC
IA
SD
26
KS
12
TN
27
KY
13
TX
28
ME
14
UT
MD
15
VT
29
MI
16
WA
30
MN
17
WI
31
MO
18
I further certify that if any property or service so purchased tax-free is used or consumed by Buyer so as to make it subject to sales/use tax, Buyer
will pay the tax due directly to the proper taxing authority when state law so provides or inform the Seller for added tax billing. This certificate shall
be a part of each order that Buyer may hereafter give to Seller, unless otherwise specified, and shall be valid until canceled by Buyer in writing or
revoked by the city or state.
Under penalties of perjury, I swear or affirm that the information on this form is true and correct as to every material matter.
Authorized Signature:
(Owner, Partner, or Corporate Officer, or other authorized signer of Buyer)
Title:
Date:
18
Continued on page 19...
ʹ
INSTRUCTIONS
In order to comply with state and local sales tax law requirements, the Seller must have in its files a properly completed exemption
certificate from all of its customers (Buyers) who claim a sales/use tax exemption. If the Seller does not have this certificate, it is
obliged to collect the tax for the state in which the property or service is delivered.
Generally, a Buyer must be registered as a retailer for sales/use tax in states where the Buyer has sales/use tax nexus. The
sales/use tax registration number(s) should be entered on this certificate. A Buyer has sales/use tax nexus in a state if the
Buyer has physical presence in that state or has made sufficient sales to customers in that state to have sales/use tax economic
nexus. The threshold of sales activity needed to establish sales/use tax economic nexus may differ by state. If the Buyer is
entitled to claim a resale sales tax exemption or exclusion, the Buyer should complete the certificate and send it to the Seller at the
time of purchase or as soon thereafter as possible. If the Buyer purchases tax free for a reason other than resale, ingredient or
component exemption, the Buyer cannot use this form and must provide to the Seller the proper state exemption certificate for
that specific exemption.
Caution:
Misuse of this certificate by Buyer, Seller, lessor, lessee, or the
representative
thereof may be punishable by fine, imprisonment or loss
of right to issue or accept a certificate in some states or cities.
Notes:
1. Alabama: Each retailer shall be responsible for determining the validity of a purchaser’s claim for exemption.
2. Arizona: This certificate may be used only when making purchases of tangible personal property for resale in the ordinary
course of business, and not for any other statutory deduction or exemption. It is valid as a resale certificate only if it contains
the purchaser’s name, address, signature, and Arizona transaction privilege tax (or other state sales tax) license number, as
required by Arizona Revised Statutes § 42-5022, Burden of proving sales not at retail.
3.
California: a)
This certificate is not valid as an exemption certificate. Its use is limited to use as a resale certificate subject
to the provisions of Title 18, California Code of Regulations, Section 1668 (Sales and Use Tax Regulation
1668, Resale Certificate).
b)
By use of this certificate, the purchaser certifies that the property is purchased for resale in the regular course
of business in the form of tangible personal property, which includes property incorporated as an
ingredient
or
component of an item manufactured for resale in the regular course of business.
c)
When the applicable tax would be sales tax, it is the Seller who owes that tax unless the Seller takes a timely
d)
and valid resale certificate in good faith.
A valid resale certificate is effective until the issuer revokes the certificate.
4. Colorado, Hawaii, Illinois, and New Mexico: these states do not permit the use of this certificate to claim a resale exemption
for the purchase of a taxable service for resale.
5. Colorado: Sellers should review 1 Code Colo. Regs. 201-1, Rule 39-26-105-3 (Documenting Exempt Sales) prior to accepting
this form. The Colorado Department of Revenue collects and administers the state sales and use taxes and the sales and use
taxes of certain cities, counties, and special districts (see department publication DR 1002). Use of this form (along with the
other documentation required by department rule) is acceptable for taxes administered by the Colorado Department of
Revenue. This form may not be accepted by self-collecting Colorado home-rule cities. Sellers are advised to contact those
cities directly for further instruction.
6. Connecticut: This certificate is not valid as an exemption certificate. Its use is limited to use as a resale certificate subject
to Conn. Gen. State §§12-410(5) and 12-411(14) and regulations and
administrative pronouncements
pertaining to resale
certificates. The good faith of the seller will be questioned if it has knowledge of facts which give rise to a reasonable
inference that the purchaser does not intend to resell the property, as, for example, knowledge that the purchaser of
particular merchandise (or service) is not engaged in the business of selling that kind of merchandise (or service).
7. Florida: Allows the Multistate Tax Commission’s Uniform Sales and Use Tax Resale Certificate – Multijurisdiction for
tax-exempt purchases for resale; however, the selling dealer must also obtain a resale authorization number from the
Florida Department of Revenue at floridarevenue.com/taxes/certificates, or by calling 877-357-3725, and entering the
purchaser’s Florida Annual Resale Certificate number.
19
Continued on page 20...
͵
8. Georgia: a) The purchaser’s
state-of-registration
number will be accepted in lieu of Georgia’s registration number when the
purchaser is located outside Georgia, does not have nexus with Georgia, and the tangible personal property is delivered by
drop shipment to the purchaser’s customer located in Georgia.
b) The certificate relieves the seller from the burden of proof on sales for resale if the seller acquires from the purchaser a
properly completed certificate, taken in good faith, from a purchaser who:
(i) Is engaged in the business of selling tangible personal property;
(ii) Has a valid sales tax registration number at the time of purchase and has listed his or her sales tax number on
the certificate; and
(iii) At the time of purchasing the tangible personal property, the seller has no reason to believe that the purchaser
does not intend to resell it in his or her regular course of business.
9.
Hawaii: Allows this certificate to be used by the seller to claim a lower general excise tax rate or no general excise tax, rather
than the buyer claiming an exemption. The no tax situation occurs when the purchaser of imported goods certifies to the seller,
who
originally
imported the goods into Hawaii, that the purchaser will resell the imported goods at wholesale. If the lower rate
or no-tax does not in fact apply to the sale, the purchaser is liable to pay the seller the additional tax imposed. See Hawaii Dept.
of Taxation Tax Information Release No. 93-5, November 10, 1993, and Tax Information Release No. 98-8, October 30, 1998.
10. Idaho: This certificate may be used only when making purchases of tangible personal property for resale in the ordinary course
of business, and not for any other statutory deduction or exemption. It is valid as a resale certificate only if it complies with
Rule 128 of the Idaho Administrative Rules for Sales Tax (IDAPA 35.01.02.128).
11. Illinois: Use of this certificate in Illinois is subject to the provisions of 86 Ill. Adm. Code Ch.I, Sec. 130.1405 (Seller’s
Responsibility to Obtain Certificates of Resale and Requirements for Certificates of Resale). Illinois does not have an
exemption for sales of property for subsequent lease or rental, except as follows: (i) a motor vehicle that is used for
automobile renting subject to the Automobile Renting Occupation and Use tax Act (35 ILCS 120/2-5(7)) and (ii)
merchandise that the purchaser certifies is purchased to be rented subject to the Rental Purchase Agreement Occupation and
Use Tax Act (35 ILCS 120/2-5(43)). Buyers purchasing items for lease or rental that meet either of these two exceptions
should not use this Uniform Sales and Use Tax Resale Certificate, but instead must provide to Sellers proof of registration for
the Automobile Renting Occupation and Use Tax or the Rental Purchase Agreement Occupation and Use Tax, as appropriate,
and, in the case of the Rental Purchase Agreement Occupation and Use Tax, should use Form ST-261 (Exemption Certificate
for Property Subject to Rental Purchase Agreement Tax). The use of this certificate for claiming resale purchases of services
does not have any application in Illinois.
The registration number to be supplied next to Illinois on page 1 of this certificate must be the Illinois registration or
re
sale
number; no other state’s registration number is acceptable.
“Good faith” is not the standard of care to be exercised by a retailer in Illinois. A retailer in Illinois is not required to determine
whether the purchaser actually intends to resell the item. Instead, a retailer must confirm that the purchaser has a valid
registration or resale number at the time of purchase. If a purchaser fails to provide a certificate of resale at the time of sale in
Illinois, the seller must charge the purchaser tax.
While there is no statutory requirement that blanket certificates of resale be renewed at certain intervals, blanket certificates
should be updated periodically, and no less
frequently
than every three years.
12. Kansas: Purchaser must enter a valid Kansas Registration Number issued by the Kansas Department of Revenue.
Exemption certificates must be obtained from the purchaser at the time of the sale, but no later than 90
days subsequent to the date of sale. This resale certificate may only be used as a resale exemption
certificate or ingredient or component part exemption certificate. This resale certificate may not be used
by contractors to purchase materials without sales tax. This resale certificate may not be used by
Manufacturing Companies to purchase machinery and equipment without sales tax. See Kansas
Certificate ST-201. This resale certificate need not be renewed or updated when there is a recurring
business relationship between the buyer and seller. A recurring business relationship exists when a
period of no more than 12 months elapses between sales transactions. This resale certificate cannot be
used by contractors to purchase labor services from other contractors without tax.
13. Kentucky: a) K e n tuc k y does not permit the use of this certificate to claim a resale exclusion for the purchase of
admissions.
20
Ͷ
b) This certificate is not valid as an exemption certificate. Its use is limited to use as a resale certificate subject to
the provisions of Kentucky Revised Statute 139.270.
c) The use of this certificate by the purchaser constitutes the issuance of a blanket certificate in accordance with
Kentucky
Administrative
Regulation 103 KAR 31:111.
14. Maine: This state does not have an exemption for sales of property for subsequent lease or rental. This certificate is not valid for
use by manufacturers purchasing tangible personal property that becomes an ingredient or component part of a product manufactured
by the manufacturer. Please use Maine’s Industrial Users Exemption Certificate (ST-A-117).
15. Maryland: This certificate is not valid as an exemption certificate. Its use is limited to use as a resale certificate subject to the provisions of
Md Tax – Gen §11-408(b). All claims for the resale exclusion, even those made with this certificate, must include the Buyer’s Maryland sales and use
tax registration number. Certificates without a Maryland sales and use tax registration number will not be honored by the State. However, in lieu of a
sale and use tax registration number, sellers may accept resale certificates that bear the exemption number issued to a religious
organization. Exemption
certifications
issued to religious
organizations
consist of 8 digits, the first two of which are always
“29”. Maryland sales and use tax registration numbers, exemptions, and direct pay numbers may be verified on the website of the
Comptroller of the
Treasury
at www.marylandtaxes.gov.
16. Michigan: Blanket certificates are effective for a period of four years unless a lesser period is mutually agreed to and
stated on this certificate. A seller who receives and maintains a record of a properly completed certificate is not
generally liable for sales or use tax on the transaction, even if a purchaser improperly claims an exemption. There
are certain limited situations in which a seller can be liable for the tax, such as those involving fraud on the part of
the seller. For more information, see revenue Administrative Bulletin (RAB) 2016-14.
17. Minnesota: Purchaser’s Minnesota tax identification number should be inserted into the row labeled
“MN” in the state chart on page 1. If purchaser does not have a Minnesota tax
identification number, the following are acceptable:
Purchaser’s tax identification number issued by a state other than Minnesota and the
name of the state;
Purchaser’s federal Employer identification Number;
The number of Purchaser’s valid state-issued driver’s license, or a valid state-issued
identification number, along with the state of issue.
Purchaser must identify purchaser’s type of business using Minnesota’s business-type coding
system. Check the correct box near the top of page 1. If you check the box labeled
“Other,” provide the appropriate Minnesota business code in the space following the
“Other” check box. You can find a list of Minnesota business codes on the Min nesota
exemption certificate (Form ST3).
Purchaser must update the certificate data, as necessary, if this certificate is to be used as a blanket
exemption certificate for continuing future purchases.
Note that Minnesota allows this certificate to be used to claim a resale exemption only. It does not
permit this certificate to be used to claim any other type of exemption. To claim an
exemption other than resale, use the Minnesota exemption certificate (Form ST3) or
the Streamlined Sales Tax Governing Board exemption certificate (Form F0003).
18. Missouri: a) Purchasers who improperly purchase property or services sales-tax free using this certificate may be required to
pay the tax, interest, additions to tax, or penalty.
b) Even if property is delivered outside Missouri, facts and circumstances may subject it to Missouri tax, contrary
to the second sentence of the first paragraph of the above instructions.
19. Nevada: a) This certificate is not valid as an exemption certificate. Its use is limited to use as a resale certificate
subject to the provisions of NRS 372.165, NRS 372.170, NRS 372.175 and NRS 372.180 regarding sales
tax, and NRS 372.235, NRS 372.240 and NRS 372.245 regarding use tax.
b) By use of this certificate, the purchaser certifies that the property is purchased for resale in the regular course
of business in the form of tangible personal property, which includes property incorporated as an ingredient or
component of an item manufactured for resale in the regular course of business.
c) When the applicable tax would be sales tax, it is the Seller who owes that tax unless the Seller takes a timely
and valid resale certificate.
d) A valid resale certificate is typically effective until the issuer revokes the certificate, but periodic renewal of the
certificate is recommended.
e) Contractors are generally considered consumers of tangible personal property pursuant to NAC 372.200 and are
unable and should not use this certificate, and Sellers should not accept it from a contractor.
continued on page 21...
ͷ
20. New Mexico: For transactions occurring on or after July 1, 1998, New Mexico will accept this certificate in lieu of a New
Mexico nontaxable transaction certificate and as evidence of the
deductibility
of a sale of tangible personal property provided:
a) this certificate was not issued by the State of New Mexico;
b) the buyer is not required to be registered in New Mexico; and
c) the buyer is purchasing tangible personal property for resale or incorporation as an ingredient or component of
a manufactured product.
21. North Carolina: This certificate is not valid as an exemption certificate if signed by a person such as a contractor who intends to
use the property. Its use is subject to G.S. 105-164.28 and any
administrative
rules or directives pertaining to
resale certificates.
22.
Ohio:
a) The buyer must specify which one of the reasons for exemption on the certificate applies. This may be done by
circling or underlining the appropriate reason or writing it on the form above the state registration section.
Failure to specify the exemption reason will, on audit, result in disallowance of the certificate.
b) If no certificate is provided or obtained from the buyer at the time of the sale or within ninety days after the
date on which such sale is consummated, it shall be presumed that the tax applies.
23. Oklahoma: Oklahoma would allow this certificate in lieu of a copy of the purchaser’s sales tax permit as one of the elements
of
“properly
completed documents” which is one of the three requirements which must be met prior to the vendor being
relieved of liability. The other two
requirements
are that the vendor must have the certificate in his possession within ninety
(90) days subsequent to the date of sale and must accept the
documentation
in good faith. The specific
documentation
required under OAC
710
:65-7-6 is: Written certification containing the purchaser’s name, address, type of business, sales
tax permit number, and the signature of the purchaser. OAC 710:65-7-8.
Absent strict compliance with these requirements, Oklahoma holds a seller liable for sales tax due on sales where the
claimed exemption is found to be invalid, for whatever reason, unless the Tax
Commission
determines that purchaser should
be pursued for collection of the tax resulting from improper presentation of a certificate.
24. Pennsylvania: This certificate is not valid as an exemption certificate. It is valid as a resale certificate subject to the
provisions of 61 PA Code §32.3. The buyer should enter their eight-digit Pennsylvania Sales and Use
Tax license number. If the buyer does not have a Pennsylvania Sales and Use Tax license number,
they must provide an explanation as to why they are not licensed.
25. Rhode Island: Rhode Island allows this certificate to be used to claim a resale exemption only when the item will be resold
in the same form. It does not permit this certificate to be used to claim any other type of exemption.
26. South Dakota: Services which are purchased by a service provider and delivered to a current customer in conjunction with the
services contracted to be provided to the customer are claimed to be for resale. Receipts from the sale of a service for
resale
by the purchaser are not subject to sales tax if the purchaser furnishes a resale certificate which the seller accepts in
good faith. In order for the transaction to be a sale for resale, the following conditions must be present:
(a) The service is purchased for or on behalf of a current customer;
(b) The purchaser of the service does not use the service in any manner; and
(c) The service is delivered or resold to the customer without any alteration or change.
27. Tennessee: Third-Party drop shipment – A seller registered in Tennessee, who sells to an unregistered out-of-state
retailer but delivers the product in Tennessee to the retailer’s customer who is a consumer, must charge the sales tax
on the sale to the out-of-state retailer unless the out-of-state retailer provides the seller with a resale exemption
certificate that includes a Tennessee resale number.
Any tangible personal property or other taxable item or service purchased without the payment of tax upon this
resale certificate that is used or consumed in any manner by the buyer, or is given away, must be reported and the
tax paid directly to the Tennessee Department of Revenue.
28. Texas: Items purchased for resale must be for resale within the geographical limits of the United States, its territories,
and possessions.
21
continued on page 22...
͸
29. Vermont: The reseller must be registered to collect Vermont sales tax. Vermont allows this certificate to be used to claim
a resale exemption for goods only, not component parts to a service. It is not to be used by contractors. Vermont’s
manufacturing exemption is limited to property consumed in the manufacturing process, used directly and exclusively in
the manufacturing process, or packaging or shipping materials for use by a manufacturer or wholesale distributor. Any
other uses and the use for any other exemptions is not permitted.
While there is no statutory requirement that blanket certificates of resale be renewed at certain intervals, blanket
certificates should be updated periodically, and no less frequently than every three years.
30. Washington: Buyer acknowledges that in addition to the amount of tax due, the misuse of this form may result in interest and
penalties being imposed by law.
31. Wisconsin: Allows this certificate to be used to claim a resale exemption only. It does not permit this certificate to be used to
claim any other type of exemption.
22
23
Example of the agricultural exemption permit. A farmer or rancher must present this agricultural exemption permit to you to claim
a sales tax exemption.
AGRICULTURAL EXEMPTION CARD
AGRICULTURAL TRANSACTIONS
Rule 710:65-13-15.
“Agricultural production” dened; taxable and exempt transactions.
(A) Denitions. For the purposes of this Section:
(1) “Agricultural production” and “production of agricultural products” is limited to what would
ordinarily be considered a farming or ranching operation undertaken for prot. The term refers to
the raising of food crops or livestock for sale. Included within the meaning of “agricultural produc-
tion” and “production of agricultural products” are ranches, orchards, and dairies. Also in-
cluded is any feedlot operation, whether or not the land upon which a feedlot operation is located is
used to grow crops to feed the livestock in the feedlot and regardless of whether or not the livestock
fed are owned by persons conducting the feedlot.
(2) “Farmers” means persons engaged in agricultural production or production of agricultural products.
(3) “Farming” or “ranching” means the production, harvesting or processing of agricultural products.
(4) “Livestock” means cattle, horses, sheep, goats, asses, mules, swine and also chickens, turkeys,
and other domesticated fowl. It also includes American bison, emus, ostriches and llamas.
(B) Examples of persons engaged in farming, ranching or agricultural production. Besides the
persons dened as farmers and ranchers above, the law recognizes persons engaged in the following types of
activities, whose aim is the making of a prot, to also be engaged in farming, ranching or agricultural produc-
tion:
(1) Wholesale divisions of nurseries are considered to be farmers and the planting, growing, cultivation
and harvesting of shrubs, owers, trees and other plants for sale in the wholesale division of a nurs-
ery operation are dened to be farming operations.
(2)
Persons who plant, cultivate, and harvest sod for commercial sale are also considered to be farmers.
AGRICULTURAL EXEMPTION PERMIT CARD
Continued on page 24...
Date Issued:
Letter ID:
Taxpayer ID:
July 9, 2021
L1538775360
**-***5612
JOHN DOE BUSINESS
300 E BROADWAY
OKLAHOMA CITY OK 73194-0001
ADM
Attached is your Agriculture Exemption Permit card. Note the expiration date on the
card.
Visit our web site at www.tax.ok.gov to update or renew your account.
EXM-15740582-06
2021
6/30/2024
JOHN DOE BUSINESS
300 E BROADWAY
OKLAHOMA CITY OK 73194-0001
EXM-15740582-06
2021
6/30/2024
JOHN DOE BUSINESS
300 E BROADWAY
OKLAHOMA CITY OK 73194-0001
OKS Test
OKS Test
example
24
AGRICULTURAL TRANSACTIONS CONTINUED
Continued on page 25...
(C) Examples of persons who are not engaged in farming, ranching, or agricultural production. The
following activities do not qualify as farming, ranching, or agricultural production:
(1) Operation of commercial greenhouses;
(2) Operation of plant nurseries, except their wholesale divisions;
(3) Catsh raising;
(4) Ownership of livestock solely for one’s own use for pleasure riding, trail riding, performance riding,
participation in horse shows, or racing; and,
(5) The raising of cats, dogs, other fur-bearing animals not included in the denition of livestock, or non-
domesticated fowl.
(D) Sales of feed, fertilizers, biologicals, and pharmaceuticals. The statute provides an exemption
from sales tax for sales of certain items, such as feed, fertilizer, pharmaceuticals, biologicals, seeds, plants,
and pesticides, when sold to a person regularly engaged in farming or ranching, for prot, and the items are
to be used and in fact are used in agricultural production. Sales of agricultural fertilizer, pharmaceuticals and
biologicals sold to a person engaged in the business of applying such materials on a contract or custom basis
are specically exempted from sales and use tax.
(E) Sales to persons other than farmers or ranchers. Sales of tangible personal property are subject to
the sales or use tax under this rule, if the sales are to persons other than a farmer or rancher, regularly en-
gaged in business for prot, or if the sales are made to a farmer or rancher, but the property is used or con-
sumed for a purpose other than the production of agricultural products for sale.
(F) Sales for personal use. Sales to a farmer or rancher of fuel, clothing, and all other tangible personal
property for personal living or human consumption or use are taxable. Sales of tangible personal property are
taxable when the property is used in producing food or other products for personal consumption and not for
sale. Similarly, sales of seed, fertilizer, equipment, etc. to anyone for use on homes, gardens, lawns, parks
and golf courses or for use by landscape gardeners are taxable.
(G) Farm machinery. Sales of farm machinery used directly on a farm or ranch in the production of agri-
cultural products are exempt. Such machinery is also exempt if sold to a custom harvester, baler, producer or
planter performing service on a farm or a ranch.
(1) “Farm machinery” includes:
(a) Expendable supplies, such as baling wire, and binders twine, hand tools, and implements such
as fence stretchers, picks, posthole diggers, scoops and shovels;
(b) Lubricants for farm machinery;
(c) Repair or replacement parts for machinery used directly on a farm or ranch in production of agri-
cultural products;
(d) Fencepost, cattleguards, gates and chutes;
(e) Buildings and structures which are essentially an item of equipment or machinery for agricultural
production if the structure is specically designed for such use and the structure can not be
economically used for any other purpose, for example: an automated laying house or farrowing
house.
(2) “Farm machinery” does not include any motor vehicle licensed for highway use.
25
Continued on page 26...
AGRICULTURAL TRANSACTIONS CONTINUED
(H) Exemption limited to use in agricultural production. The fact that an item is purchased for use on
a farm or ranch, or that a piece of equipment is convenient, does not necessarily make the purchase exempt
from sales tax. The items purchased must be directly used on the purchaser’s farm or ranch in the production
of agricultural products. “To be directly used by the purchaser on a farm or ranch in the production of food or
agricultural products” requires that the property in question must have a direct effect on the article being pro-
duced.
(I) Examples of taxable items. The following is a partial list of taxable items:
(1) Water supply systems for personal use.
(2) Repair parts for all motor vehicles (licensed with a farm tag or any other tag).
(3) Household appliances.
(4) Garden and lawn equipment.
(5) Personal apparel.
(6) Pets and their supplies.
(7) All equipment, supplies and tools to maintain personal home and/or vehicle/equipment storage
buildings.
(8) Electricity for non-agricultural use.
(9) LPG storage tanks for fuels used for domestic purposes.
(10) Livestock, not including horses, but including cattle, mules or other domestic or draft animals except
those sold for resale to a person who holds a valid sales tax permit or those sold by the producer by
private treaty or at a special livestock sale.
(11) All computers and software, except that which is to be used directly on a farm or ranch in the pro-
duction, cultivation, planting, sowing, harvesting, processing, spraying, preservation or irrigation of
any livestock, poultry, agricultural or dairy products produced from such lands.
(J) Examples of items not commonly exempt, except when used in agricultural production. The fol-
lowing items are taxable, unless used directly in agricultural production:
(1) Liquied petroleum gas (LPG).
(2) Communication radios.
(3) Building materials, including:
(a) Roong cement.
(b) Lumber.
(c) Electrical wiring.
(d) Nails, staples, and other fasteners.
(K) Examples of exempt items. The following items are exempt if used directly in agricultural production,
or as otherwise stated:
(1) Electric fence insulators.
(2) Electric fence chargers.
(3) Cattle electric water warmer & tank.
(4) Cattle water tank.
(5) Cattle squeeze chute.
AGRICULTURAL TRANSACTIONS CONTINUED
26
Continued on page 27...
(K) Examples of exempt items (continued)
(6) Welding machines and associated equipment, including the lease or rental of both the equipment
and the cylinders used to store the gases used in welding. Welding rod, oxygen, acetylene are
exempt, providing welding machine with which they are used is qualied for the exemption.
(7) Sprays for control of ies & lice, insect repellent.
(8) Pinkeye patches, livestock wormers.
(9) Disinfectants (alcohol, iodine).
(10) Breeding supplies (includes semen, biostate sales & liquid nitrogen for storage).
(11) Drugs for disease or bacteria control such as penicillin, milk fever medicines, mastitis treatment.
(12) Supplies for administering drugs (syringes, needles).
(13) Vaccines for preventive disease.
(14) Bottles, nipples & mixing containers for feeding calves.
(15) Farm tractors.
(16) Combines.
(17) Hay balers, mowers, rakes & loaders.
(18) Cultivators.
(19) Harrows, disks, planters, drills.
(20) Windmills (except for domestic use).
(21) Spray machines.
(22) Mechanical brush cutters, ensilage cutters.
(23) Grain grinders.
(24) Electric milking machines & separators.
(25) Standby generators (except those for domestic use).
(26) Silo unloaders, silage distributor.
(27) Augers-power take off.
(28) Bale loaders.
(29) Crust busters.
(30) Diamond packers
(31) Rotary hoes.
(32) Bulk milk tanks & pipeline milkers.
(33) Power take off post hole diggers.
(34) Motor chain saw (to clear land).
(35) Repair parts for farm equipment (includes tires, batteries, oil lters, belts, air lters & other parts).
(36) Diesel & special fuels (for agricultural use).
(37) Antifreeze (for agricultural use).
(38) Oil & grease (for agricultural use).
(39) Stock tanks.
(40) Grain storage bins.
(41) Stock trailers.
(42) Wire fencing.
AGRICULTURAL TRANSACTIONS CONTINUED
27
Continued on page 28...
(K) Examples of exempt items (continued)
(43) Fence posts.
(44) Air conditioner.
(45) Feed racks.
(46) Bulk feed bins & associated equipment.
(47) Silo loading chutes.
(48) Farm wagons, farm plows, truck unloaders.
(49) Fertilizer spreading equipment.
(50) All farm animals for production.
(51) Containers used to package farm products for sale.
(52) Cattle chutes.
(53) Hay wire or twine, hay hooks.
(54) Ear tags, neck tags for cattle.
(55) Seeds, plants.
(56) Fertilizers.
(57) Insecticides.
(58) Packaging materials, such as sacks, wrappers, and crates, for use in packing, shipping or deliver-
ing of agricultural products. This exemption shall not apply to any packaging material which can be
used more than once or which is ordinarily known as a returnable container, except those speci-
cally noted under 68 O.S. § 1359(3), 68 O.S. § 1359(4), and 68 O.S. § 1359(14).
(59) “Returnable cartons, crates, pallets, and containers used to transport mushroom products from a
farm for resale to the consumer or processor.” [See: 68 O.S. § 1359(14)]
(L) Examples not exhaustive. Activities and items enumerated in this Section as examples and illustra-
tions are not intended to be exclusive or exhaustive.
(M) Purchases of taxable personal property or services by a contractor. Purchases of taxable person-
al property or services by a contractor, as dened by 68 O.S. § 1352, are taxable to the contractor. A contrac-
tor who performs improvements to real property for a farmer may not purchase the tangible personal property
or services to perform the contract exempt from sales tax under the exemption provided by statute to a farmer.
However, sales of materials, supplies, and equipment may be made exempt from sales tax to any person who
has contracted to construct facilities which are or will be used directly in the production of any livestock. For
purposes of this subsection, “used directly in the production of any livestock” includes facilities used in the pro-
duction and storage of feed for livestock owned by the permit holder. To receive the exemption, the contractor
must follow the applicable requirements of Section 710:65-13-17.
(N) The exemption as it pertains to horses, ranching, and ranches.
(1) The exemption is allowed only to those persons breeding or raising horses for marketing.
(2) The exemption is not extended to persons who own horses for personal use or who are solely
engaged in activities such as boarding horses, giving riding lessons, or providing horses for recre-
ational riding.
AGRICULTURAL TRANSACTIONS CONTINUED
28
Continued on page 29...
(O) The exemption as it extends to feed and similar products for livestock, including horses. The
holder of an agricultural exemption permit may purchase generally recognized animal feeds, stock tonics, wa-
ter purifying products, stock sprays, disinfectants, and other such agricultural supplies subject to the following
limitations:
(1) The purchaser must obtain an Agricultural Permit; and
(2) The purchaser must follow the applicable requirements of Section 710:65-13-17.
Oklahoma residents engaged in the production of agricultural products, should contact their county assessor to
apply for an agricultural exemption permit.
EXEMPTION FOR PERSONS RAISING ANIMALS FOR MARKETING
Rule 710:65-19-7.
Animals and animal related, non-farm.
(A) Sales of animals to a person who holds a valid sales tax permit and who is regularly engaged in raising
animals for sale are exempt from sales tax. Purchases made by persons primarily engaged in raising animals
for any other purpose or use other than raising animals for sale are subject to sales tax.
(B) Sales of eggs, feed, supplies, machinery, and equipment to a person who holds a valid sales tax permit
and who is regularly engaged in the business of raising worms, sh, any insect, or other terrestrial or aquatic
animal life for sale are exempt from sales tax. In order to qualify for the exemption, each purchaser must certify
in writing, on the copy of an invoice or sales ticket to be retained by the vendor, that the purchaser is regularly
engaged in the business of raising animal life and that the items purchased will only be used in that business.
(C) Sales of tangible personal property for use and consumption in operating boarding kennels and stables,
or pet shops, are subject to sales tax.
(D) Sales of animals that are not dened as “livestock” by Section 710:65-13-15 are subject to tax if the
purchaser is not the holder of a valid sales tax permit who is regularly engaged in the business of raising the
animals for marketing or reselling the animals.
(E) Persons operating boarding kennels and stables only, and making few or no sales of animals, are
considered consumer/users subject to tax on the property purchased to operate the kennel or stable.
(F) Sales of livestock, including cattle, horses, mules or other domestic or draft animals sold by the
producer by private treaty or at a special livestock sale are exempt regardless of whether the purchaser has
a valid sales tax permit. Also exempt is the sale of feed which is purchased for and is fed to horses, mules or
other domestic or draft animals if such livestock is used directly in the producing and marketing of agricultural
products. [See: Section 710:65-13-15]
(G) Sales of animals or items exempted by this section will qualify for exemption only where the purchaser
certies in writing on a copy of each invoice or sales ticket that “(The Purchaser) is regularly engaged in the
business of raising animal life for marketing and that the items purchased exempt from sales tax will be used
only in that business.”
29
Continued on page 30...
MOTOR FUEL RULES - EXEMPTIONS
MOTOR FUEL: Certain entities are exempt from motor fuel tax as outlined by the following rules. These
entities are required to complete OTC Form 13-79 (Exemption Certicate) to qualify for the exemption. Refer
to Rule 710:55-4-114(a) and (b).
After the entity completes the Exemption Certicate the vendor completes OTC Form 13-89 Ultimate Vendor
Certicate and presents it to his supplier. Refer to Rule 710:55-4-114(b).
Rule 710:55-4-114.
Procedure for perfecting and claiming exemption for sales to certain exempt entities.
(A) Exempt entities. An exemption may be claimed for motor fuel:
(1) Sold to the United States or any agency or instrumentality thereof;
(2) Used solely and exclusively in district-owned public school vehicles or FFA and 4-H Club trucks for
the purpose of legally transporting public school children;
(3) Purchased by any school district for use exclusively in school buses leased or hired for the purpose
of legally transporting public school children, or in the operation of vehicles used in driver training;
(4) Used solely and exclusively as fuel to propel motor vehicles on the public roads and highways of
this state, when leased or owned and being operated for the sole benet of a county, city, town, a
volunteer re department with a state certication and rating, rural electric cooperatives, rural water
and sewer districts, rural ambulance service districts, or federally recognized Indian tribes; or
(5) Used by the Oklahoma Space Industry Development Authority or any spaceport user, as dened in
68 O.S. 500.10(17).
(B) Perfection by ultimate vendor. The exemption for sales of motor fuel for use by the exempt entities
described in subsection (a) shall be perfected by the ultimate vendor, by obtaining an exemption
certicate signed by the purchasing entity. Upon obtaining the certicate, the ultimate vendor shall
complete the sale to the purchasing entity without requiring payment of the motor fuel tax. Upon
completion of the sale, the ultimate vendor shall execute an ultimate vendor certicate (on forms
provided by the Commission) to its supplier. The ultimate vendor certicate shall include the identity of
the purchasing entity.
(C) Supplier to claim credit. The supplier shall be eligible to claim a credit against the tax liability on
the ensuing monthly report of the supplier after having made reasonable commercial inquiry into the
accuracy of the information in the certicate. For purposes of this Section, “reasonable commercial
inquiry” means that the supplier shall verify:
(1) That the ultimate vendor certicate is completed in its entirety, including the identity of the
purchasing entity; and
(2) That the purchasing entity is exempt from the payment of motor fuel tax pursuant to paragraphs 5,
6, or 17 of Section 500.10 of Title 68 of the Oklahoma Statutes.
30
MOTOR FUEL RULES - EXEMPTIONS CONTINUED
Rule 710:55-4-115.
Sales from a xed retail pump.
(A) If the sale is from a xed retail pump, the ultimate vendor, having made the sale to the purchasing entity
without the tax, may submit a refund claim to the Commission. Such refund claim shall be accompanied
by a copy of the certicate presented to the ultimate vendor by the purchasing entity, and must be
received by the Tax Commission within three (3) years following the last day of the calendar month in
which the tax was paid.
(B) If the purchase is charged to a eet, government fueling, or oil company credit card issued by a supplier
to the purchasing entity, the supplier may elect to act as the ultimate vendor. A supplier who elects to
act as an ultimate vendor may bill the purchasing entity without the tax and claim a credit against the
tax liability on its monthly report. The supplier must maintain necessary records to support the claim for
credit.
Rule 710:55-4-116.
Motor fuel for farm tractors or stationary engines. The exempt sale of motor fuel for farm tractors or
stationary engines owned or leased and operated by any person and used exclusively for agricultural purposes
shall be perfected by a refund claim led by the consumer. The refund claim must be received by the Tax
Commission within three (3) years following the last day of the calendar month in which the tax was paid.
Refund claims for agricultural use of gasoline shall be less the two and eight one-hundredth cents ($0.0208)
levied under the Motor Fuel Tax Code for gasoline used or consumed for agricultural purposes.
example
31
Exemption Certicate
Form 13-79
Revised 3-2015
To support Buyer’s claim for an exemption from payment of Excise Tax levied under the Oklahoma Motor Fuel Tax Code.
(Vendor shall retain this document for not less than three (3) years)
______________________________________________ _______________________________________________
Name of Vendor Vendor FEIN
_________________________________________________________________________________________________
Address of Vendor
_____________________________________________________ ______________ __________________________
City State Zip Code
To be submitted to the following Supplier, CNG and/or LNG Wholesaler/Retailer:
Name: ________________________________________ FEIN: __________________________________________
This Exemption Applies to: (check only one type of entity)
Complete a separate Exemption Certicate for each exempt entity.
Public School District, FFA, 4-H Club for the Purpose
of Transporting Public School Children
Volunteer Fire Department
Rural Water and Sewer District
Federally Recognized Indian Tribe
City, County, or Town
School District for Operation of Vehicles Used in
Driver Training
Rural Electric Cooperative
Rural Ambulance Service District
Agency or Instrumentality of the United States
State of Oklahoma, Underground Storage Fee
For Purchase of: (check which fuel type(s) apply)
Gasoline
(Number of Gallons: _____________________ )
CNG
(Number of Gallons: _____________________ )
LNG
(Number of Gallons: _____________________ )
Undyed Diesel
(Number of Gallons: _____________________ )
Petroleum Underground
Storage (Number of Gallons: ______________ )
Period in which the fuel was purchased: _______________________________________________________________
The BUYER understands that the fraudulent use of this certicate to obtain fuel without paying the tax levied will
result in BUYER paying the tax, with penalties and interest.
______________________________________________ _______________________________________________
Name of Buyer Social Security Number or FEIN
_____________________________________________________________________ ( ______ ) _________________
Address of Buyer Telephone Number of Buyer
_____________________________________________________ ______________ __________________________
City State Zip Code
______________________________________________ _______________________________________________
Signature of Buyer Date Signed
______________________________________________ _______________________________________________
Printed or Typed Name of Person Signing Title of Person Signing
OMITTING Information required by Section 500.13 may result in the DISALLOWANCE of the Exemption.
Except for the ORIGINAL SIGNATURE, this form may be duplicated for future purchases.
example
32
Ultimate Vendor Certicate
Form 13-89
Revised 11-2013
To support Vendor’s claim for a credit or payment under Section 500.13 of the Oklahoma Motor Fuel Tax Code.
(Vendor submit this document to Supplier, CNG and/or LNG Wholesaler/Retailer/Consumer)
The Ultimate Vendor hereby Certies:
_______________________________________________ _______________________________________________
Name of Vendor Vendor FEIN
______________________________________________________________________ ( _______) _________________
Address of Vendor Telephone Number
_____________________________________________________ ______________ __________________________
City State Zip Code
_______________________________________________ _______________________________________________
Signature of Ultimate Vendor Date Signed
_______________________________________________ ________________________________ _____________
Intermediate Vendor’s Name Signature Date
_______________________________________________ ________________________________ _____________
Intermediate Vendor’s Name Signature Date
1. The the Ultimate Vendor sold motor fuel to the purchasing entity for the exempt purpose;
2. That the Ultimate Vendor has the necessary records to support the sale of the motor fuel, and;
3. That the Ultimate Vendor understands and agrees that the fraudulent use of the Certicate to obtain fuel without pay-
ing the tax levied or paying a refund of the tax shall result in payment of the tax by the Ultimate Vendor with penalties
and interest as well as such other penalties provided by statute.
PURCHASING ENTITY:
_______________________________________________ _______________________________________________
Name of Purchasing Entity Purchasing Entity FEIN
QUANTITY OF EXEMPT MOTOR FUEL SOLD:
_______________________________________________
Date of Sale
_______________________________________________ _______________________________________________
Gallons of Exempt Gasoline Sold Gasoline Tax Claimed
_______________________________________________ _______________________________________________
Gallons of Exempt Diesel Sold Deisel Tax Claimed
_______________________________________________ _______________________________________________
Gallons of Exempt CNG Sold CNG Tax Claimed
_______________________________________________ _______________________________________________
Gallons of Exempt LNG Sold LNG Tax Claimed
_______________________________________________ _______________________________________________
Gallons of Dyed Diesel Sold Underground Tank Storage Fee Claimed
TO BE COMPLETED BY SUPPLIER AND/OR WHOLESALER/RETAILER/CONSUMER:
_______________________________________________ _________________ ___________________________
Name of Supplier, CNG and/or LNG Wholesaler/Retailer/Consumer FEIN Total Amount Claimed
______________________________________________________________________ ( _______) _________________
Address of Supplier, CNG and/or LNG Wholesaler/Retailer/Consumer Telephone Number
_____________________________________________________ ______________ __________________________
City State Zip Code
I declare this claim is made under penalties of perjury and that the information contained in this document and any attachments is true and correct to the
best of my knowledge and belief.
Sign Here: ____________________________________________________ Date: ____________________________
33
LOOKING FOR ADDITIONAL INFORMATION?
No matter what the tax topic, the Oklahoma Tax Commission invites you to visit us at tax.ok.gov for additional
information.
You can reach us through our Contact Us web page or contact our Taxpayer Resource Center by phone at
405.521.3160.