Oklahoma Vendors Use Tax Report - Tax Commission (Page 2 of 2) in pdf

GENERAL INSTRUCTIONS

Column J -

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

“taxable sales” were made, leave blank.

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

Column K -

Multiply the amount in Column J by the applicable rate

form. If you type your report, please type “XXX” over “000” in box Q.

and enter the amount of city/county tax due.

at the top of the form. If your mailing address or your business address

Column L -

If this report and remittance is postmarked by the due

has changed place an “X” in the proper Box F and enter the correct

date shown in Item C you are eligible for a discount for

information in space provided below. If you are not required to file this

timely payment. Multiply the amount in Column K by

form, call the Oklahoma Tax Commission at (405) 521-3279.

the discount rate (.0225). Make no entry if this report is

late. The maximum amount allowed is $3,300.00.

SPECIFIC INSTRUCTIONS

Column M -

If this report and remittance is postmarked after the due

date shown in Item C the tax is subject to interest and

ITEM A -

Enter your taxpayer identification number.

penalty from the due date until it is paid. Multiply the

amount in Column K by the applicable rates for each

ITEM B -

Enter the month and year for the sales being reported.

month the report is late.

Column N -

Total Column K, minus Column L, plus Column M for

ITEM C -

Enter the date the report is due.

each city/county listed.

ITEM D -

Enter your use tax permit number.

Column O -

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

remitting tax.

ITEM E -

Provide your name and mailing address.

LINE P. (TOTALS - Enter the totals for Columns J, K, L, M and N. Enter

ITEM H -

Enter the total number of pages enclosed in the boxes to

the total amount for Column N. on line 11.

the right of the word “of.”

If you are closing your business and this will be your last use tax return,

LINE 10 (STATE TAX DUE) - Enter the amount from line 9.

mark over the “X” in block “G.” and return your permit card with this report

to the Oklahoma Tax Commission for cancellation.

LINE 11 (CITY/COUNTY TAX DUE) - Enter the amount from line P,

Column M. and include amounts from supplemental pages.

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

including taxable and nontaxable receipts do not include transportation

LINE 12 (TOTAL DUE) - Add lines 10 and 11. (Remit this amount.)

charges on items sold for delivery into the state.

Sign and date the report and mail it with your payment envelope to:

LINE 2 (DEDUCTIONS) - a. Enter the amount of sales made for resale to

sales tax permit holders.

OKLAHOMA TAX COMMISSION

b. Enter the amount of authorized legal deductions and explain:

P.O. BOX 26850

OKLAHOMA CITY, OK 73126-0850

WHO MUST FILE

LINE 3 (TOTAL DEDUCTIONS) - Total lines 2a and 2b

Every vendor who is responsible for collecting/remitting payment of

Oklahoma use tax must file a Use Tax Report.

LINE 4 (NET TAXABLE SALES) - Subtract line 3 from line 1. If you

have no amount subject to tax, leave blank.

WHEN TO FILE

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

LINE 5 (STATE TAX) - Multiply line 4 by 4.5% (.045). If there is no tax

each reporting period for which a liability exists. The due date for filing this

due, leave blank.

report is printed in Item C.

LINE 6 (DISCOUNT) - If this report and remittance is postmarked by the

PAYMENT

due date shown in Item C, you are eligible for a discount for timely payment.

Please send a separate check with each report submitted and put your Taxpayer

Multiply line 5 by the applicable discount rate (.0225). Make no entry if this

number (Item A.) on your check.

report is late. A maximum amount of $3,300.00, in state city and county

discount is allowed.

WHO TO CONTACT FOR ASSISTANCE

For assistance, call (405) 521-3279.

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 due date

Mandatory inclusion of Social Security and/or Federal identification numbers

(Item C) until it is paid. Multiply the amount on line 5 by the applicable rate

is required on forms filed with the Oklahoma Tax Commission pursuant to

for each month the report is late.

Title 68 of the Oklahoma Statutes and regulations thereunder, for identification

purposes, and are deemed part of the confidential files and records of the

LINE 8 (PENALTY) - If this tax report and remittance is not postmarked

Oklahoma Tax Commission.

within 15 calendar days of the due date, a 10% penalty is due. Multiply the

tax amount on line 5 by .10 to determine the penalty.

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

changes in any state tax law.

LINE 9 (SUBTOTAL) - Line 5, minus line 6, plus lines 7 and 8.

Distribution of tax for cities/counties - enter the information for each city/

county for which tax is due. Attach supplemental pages if necessary.

Column I -

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

remitting tax.

Changes in Business Mailing Address:

Change in Business Location Address:

FEIN/SSN

NAME

ADDRESS

CITY

STATE

ZIP

STATE

ZIP

Oklahoma Vendors Use Tax Report - Tax Commission Page 2

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