Form 21-3 - Oklahoma Vendors Use Tax Report, Form 21-3-A - Oklahoma Vendor Use Tax Report Supplement Page 3
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3GENERAL INSTRUCTIONS
Distribution of Tax for Cities/Counties - Enter the information for
each city/county for which tax is due. Attach supplemental pages if
• Please write only in the white areas.
necessary.
• Please use a #2 pencil or pen with black ink to mark your
entries on this form.
Column I -
Print the name of the city or county for which you
• If your mailing address or your business address has
are remitting tax.
changed place an “X” in the applicable Box F.
Column J -
Enter the “taxable sales” for each city or county. If
Enter the correct information in space provided below.
no “taxable sales” were made, leave blank.
• If you are not required to file this form, call the Oklahoma Tax
Commission at (405) 521-3160.
Column K -
Multiply the amount in Column J by the applicable
rate and enter the amount of city/county tax due.
SPECIFIC INSTRUCTIONS
Column L -
If this report and remittance are filed by the due
date shown in Item C, you are eligible for a 1.00%
ITEM A -
Enter your taxpayer identification number.
discount for timely payment. Multiply the amount in
Column K by 0.010 for each city/county listed. The
ITEM B -
Enter the month and year for the sales being reported.
maximum discount allowed is $2,500.00. Make no
(Begin with the month when you made your first sale)
entry if report is late.
ITEM C - Enter the date the report is due.
Column M -
If this report and remittance are postmarked after
the due date shown in Item C the tax is subject to
ITEM D - Enter your sales tax permit number.
interest and penalty from the due date until it is paid.
ITEM E -
Provide your name and mailing address.
Multiply the amount in Column K by the applicable
rates for each month the report is late.
ITEM H - Enter the total number of pages enclosed in the boxes to
the right of the word “of.”
Column N -
Total Column K, minus Column L, plus Column M
for each city/county listed.
If you are closing your business and this will be your last use tax return,
Column O -
Enter the code for each city or county for which you
mark over the “X” in Box G and return your permit card with this report
are remitting tax.
to the Oklahoma Tax Commission for cancellation.
LINE P (TOTALS) - Enter the totals for Columns J, K, L, M and N.
LINE 1 (TOTAL SALES) - Enter the total amount of gross receipts,
Enter the total amount for Column N on line 11.
including taxable and nontaxable receipts. Do not include transportation
charges on items sold for delivery into the state.
LINE 10 (STATE TAX DUE) - Enter the amount from line 9.
LINE 2 (DEDUCTIONS) - a. Enter the amount of sales made for resale
LINE 11 (CITY/COUNTY TAX DUE) - Enter the amount from line P,
to sales tax permit holders.
Column M and include amounts from supplemental pages.
b. Enter the amount of authorized legal deductions and explain:
LINE 12 (TOTAL DUE) - Add lines 10 and 11. Remit this amount.
Sign and date the report and mail it with your payment envelope to:
LINE 3 (TOTAL DEDUCTIONS) - Total lines 2a and 2b.
OKLAHOMA TAX COMMISSION
LINE 4 (NET TAXABLE SALES) - Subtract line 3 from line 1. If you
P.O. BOX 26850
have no amount subject to tax, leave blank.
OKLAHOMA CITY, OK 73126-0850
LINE 5 (STATE TAX) - Multiply line 4 by 4.5% (.045). If there is no
WHO MUST FILE
tax due, leave blank.
Every vendor who is responsible for collecting/remitting payment of
Oklahoma use tax must file a Use Tax Report.
LINE 6 (DISCOUNT) - If this report and remittance is filed by the due
date shown in Item C, you are eligible for a 1.00% discount for timely
WHEN TO FILE
payment. Multiply line 5 (tax) by 0.010. The maximum discount allowed
Reports must be postmarked on or before the 20th day of the month
is $2,500.00. Make no entry if report is late.
following each reporting period for which a liability exists. The due
date for filing this report is printed in Item C.
LINE 7 (INTEREST) - If this report and remittance is postmarked after
the due date shown in Item C, the tax is subject to interest from the
PAYMENT
due date (Item C) until it is paid. Multiply the amount on line 5 by the
Please send a separate check with each report submitted and put
applicable rate for each month the report is late.
your Taxpayer ID Number (Item A) on your check.
LINE 8 (PENALTY) - If this tax report and remittance is not postmarked
WHO TO CONTACT FOR ASSISTANCE
within 15 calendar days of the due date, a 10% penalty is due. Multiply
For assistance, call (405) 521-3160.
the tax amount on line 5 by 0.10 to determine the penalty.
Mandatory inclusion of Social Security and/or Federal Identification
LINE 9 (SUBTOTAL) - Line 5, minus line 6, plus lines 7 and 8.
Numbers is required on forms filed with the Oklahoma Tax Commission
pursuant to Title 68 of the Oklahoma Statutes and regulations
thereunder, for identification purposes, and are deemed part of the
The Oklahoma Tax Commission is not required to give
confidential files and records of the Oklahoma Tax Commission.
actual notice of changes in any state tax law.
Changes in Business Mailing Address:
Change in Business Location Address:
FEIN/SSN
FEIN/SSN
NAME
NAME
ADDRESS
ADDRESS
CITY
CITY
STATE
ZIP
STATE
ZIP
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