Oklahoma Sales Tax Report - Oklahoma Tax Commission

GENERAL INSTRUCTIONS

If additional space is needed to report more cities/counties, call our office at

Please use a #2 pencil or pen with black ink to make your entries on this form.

405-521-3279 for Sales Tax Supplement (page 2).

If you type your report, please type "XXX" over "222" in box P. at the top of

the form. If your mailing address or your business address has changed place

LINE 14 (TOTAL LINES 6 THROUGH 13) - Add the City/County tax due from lines

an "X" in the proper Box F and enter the correct information in space provided

6 through 13, Column M.

below. If you are not required to file this form, call the Oklahoma Tax

Commission at (405) 521-3279.

LINE 15 (TOTAL FROM SUPPLEMENT PAGES) - Total the tax due amounts from

SPECIFIC INSTRUCTIONS

Line 39 of all supplement pages of city/county taxes.

ITEM A -

Enter your taxpayer identification number.

LINE 16 (TAX DUE) - Add the amounts on Line 5, 14 and 15. This will be the total

ITEM B -

Enter the month(s) and year for the sales being reported. (Begin

state, city, county tax due before any discount, interest, or penalty is applied.

with the month when you made your first sale)

LINE 17 (DISCOUNT) - If this report and remittance is postmarked by the due date

ITEM C -

Enter the date the report is due.

shown in Item C, you are eligible for a discount for timely payment. Multiply Line 16

by the applicable discount rate. Make no entry if this report is late. The maximum

ITEM D -

Enter your sales tax permit number.

amount allowed is $3,300.00. Not allowed for direct pay.

ITEM E -

Provide your name and mailing address.

LINE 18 (INTEREST) - If this report and remittance is postmarked after the due date

shown in Item C, the tax is subject to interest from the due date (Item C) until it is paid.

ITEM H -

Enter the total number of pages enclosed in the boxes to the

Multiply the amount on Line 16 by the applicable rate for each month or part thereof

right of the word "of."

that the report is late.

If you are closing your business and this will be your last sales tax return, mark over

LINE 19 (PENALTY) - If this tax report and remittance is not postmarked within 15

the "X" in block "G." and return your permit card with this report to the Oklahoma

calendar days of the due date, a 10% penalty is due. Multiply the tax amount on Line

Tax Commission for cancellation.

16 by .10 to determine the penalty.

LINE 1 (TOTAL SALES) - Enter the total amount of gross receipts, including

LINE 20 (LESS APPROVED CREDIT) - Enter the amount of credit taken. Use any

taxable and non-taxable receipts. If no sales were made during the reporting period,

OTC credit voucher(s) issued for a previous over payment of taxes. Attach the credit

leave blank.

voucher(s) to this report.

LINE 2 (REMOVED FROM INVENTORY) - Enter the sales value of tangible

LINE 21 (TOTAL DUE) - Total the report: Line 16, minus Line 17 and 20, plus line

personal property purchased for resale and consumed or used in this reporting

18 and Line 19.

period. Any merchandise purchased tax exempt with your sales tax permit and

withdrawn for use by you or your business is to be included in this line. Also include

Sign and date the report and mail it with your payment in the enclosed return

amounts for purchases for which you are paying the sales tax directly to the

envelope to:

Oklahoma Tax Commission.

OKLAHOMA TAX COMMISSION

LINE 3 (TOTAL SALES TAX EXEMPTIONS) - Use the Exemption Schedule,

P.O. BOX 26850

Item N, to compute the authorized exemptions from gross receipts for this reporting

OKLAHOMA CITY, OK 73126-0850

period. (Use Lines 3a. thru 3g.). Enter the amount of total sales tax exemptions on

Line 3, at top.

WHO MUST FILE

Every vendor who is responsible for collecting/remitting payment of Oklahoma sales

3g. Explanation of 'Other Sales tax exemptions':

tax must file a Sales Tax Report. Reports must be filed for every period even though

there is no amount subject to tax nor any tax due.

WHEN TO FILE

LINE 4 (NET TAXABLE SALES) - Subtract line 3 from the total of lines 1 and 2 to

Reports must be postmarked on or before the 15th day of the month following each

arrive at net taxable sales. If you have no amount subject to tax, leave blank.

reporting period. The due date for filing this report is printed in Item C.

LINE 5 (STATE TAX) - Multiply Line 4 by the applicable tax rate. If there is no tax

PAYMENT

due, leave blank.

Please send a separate check with each report submitted and put your Taxpayer No.

(Item A.) on your check.

LINES 6 THROUGH LINE 13 - We are aware the computer printed information is

subject to change: therefore, we have provided blank lines for you to add

WHO TO CONTACT FOR ASSISTANCE

cities/counties as needed. If any computer printed information is incorrect, line

For assistance, call (405) 521-3279.

through the incorrect information and write in the correct data. If no taxable sales

were made for a computer printed City/County, leave the line blank.

Mandatory inclusion of Social Security and/or Federal identification numbers is

Column I. -

Enter the code for each city or county for which you are remitting tax

required on forms filed with the Oklahoma Tax Commission pursuant to Title 68 of the

that has not been computer printed.

Oklahoma Statutes and regulations thereunder, for identification purposes, and are

Column J. -

Print the name of the city or county for which you are remitting tax

deemed part of the confidential files and records of the Oklahoma Tax Commission.

that has not been computer printed.

Column K. -

Enter the "taxable sales" for each city or county. If no "taxable sales"

The Oklahoma Tax Commission is not required to give actual notice of changes in

were made, leave blank.

any state tax law.

Column L. -

Enter the current sales tax rate for each city/county for which you are

remitting tax that has not been computer printed.

Column M. -

Multiply the amounts in Col. K times the rates in Col. L and enter the

sales tax due for each city/county.

Changes in Business Mailing Address:

Changes in Business Location Address:

FEIN/SSN

NAME

ADDRESS

CITY

STATE

ZIP

STATE

ZIP

Oklahoma Sales Tax Report - Oklahoma Tax Commission - 1998 Page 3

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