Form 511nr - Oklahoma Nonresident/ Part-Year Income Tax Return - 2012 Page 13
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42Select Line Instructions
40
Oklahoma Use Tax
Oklahoma Use Tax (continued)
2. Use one of the worksheets below to calculate
(For taxpayers who lived at least part of 2012 in Oklahoma)
your Oklahoma use tax. Complete Worksheet One if you
Every state with a sales tax has a companion tax for
kept records of all of your out-of-state purchases. Com-
purchases made outside the state. In Oklahoma, that tax
plete Worksheet Two if you did not keep records o f all of
is called “use tax”. If you have purchased items for use
your out-of-state purchases.
in Oklahoma from retailers who do not collect Oklahoma
sales tax whether by mail order, catalog, television
Worksheet Two has two parts. The first part is a calcu-
shopping networks, radio, Internet, phone or in person,
lation of the amount due on items that cost less than
you owe Oklahoma use tax on those items. Use tax is
$1,000 each and the second part is a calculation of the
paid by the buyer when the Oklahoma sales tax has not
amount due on items that cost $1,000 or more each. The
been collected by the seller. Individuals in Oklahoma
first calculation is based on a Use Tax Table that reflects
are responsible for paying use tax on their out-of-state
the estimated amount of use tax due by taxpayers with
purchases.
varying amounts of Federal Adjusted Gross Income.
The estimated amount is 0.056% (.00056) of Federal
Examples of items that are subject to sales tax include
adjusted gross income. If you believe that estimate from
books, compact discs, computer equipment, computer
the table is too high for your out-of-state purchases, you
software, electronics, clothing, appliances, furniture,
may estimate the amount you owe.
sporting goods and jewelry. When an out-of-state retailer
does not collect Oklahoma sales tax, the responsibility of
If you paid another state’s sales or use tax on any pur-
paying the tax falls on the purchaser.
chase, that amount may be credited against the Okla-
homa use tax due on that purchase.
Use tax is calculated at the same rate as sales tax,
which varies by city and county. The state sales tax rate
Note: Your use tax worksheets may be reviewed. If it is
is 4.5% (.045) plus the applicable city and/or county
determined that you owe more use tax than what is shown
rates. If you do not know the exact amount of Oklahoma
on your return, you may be subject to an assessment for the
use tax you owe based on your city and county sales tax
additional use tax.
rate, you can either:
1. Use the tax table on page 14 or multiply your
See Page 14 for the
Adjusted Gross Income from line 1 by 0.056% (.00056).
Oklahoma Use Tax Table
or
Use Tax Worksheet One
For Taxpayers Who Have Records of All Out-of-State Purchases
1
Enter the total amount of out-of-state purchases made while living in Oklahoma . . . . . . . . . . . . . .
1
2
Multiply line 1 by 7% (.07) or your local rate* and enter the amount . . . . . . . . . . . . . . . . . . . . . . . .
2
3
Enter the tax paid to another state on the purchases. This amount may not exceed the
amount on line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
4
Subtract line 3 from line 2 and enter the results, rounded to the nearest whole dollar,
here and on Form 511NR, line 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
Use Tax Worksheet Two
For Taxpayers Who Do Not Have Records of All Out-of-State Purchases
Purchases of items costing less than $1,000: See the Use Tax Table on page 14
1
to establish the use tax based on your Federal adjusted gross income from Form 511NR,
line 19. Multiply the use tax from the table by the tax percentage from Form 511NR, line 35 . . . . . . . .
1
2
Purchases of items costing $1,000 or more: Complete lines 2a and 2b below to
calculate the amount of use tax owed.
2a Enter the total amount of out-of-state purchases made
while living in Oklahoma of $1,000 or more for
2a
1/1/2012 through 12/31/2012 . . . . . . . . . . . . . . . . . . . . . . .
2b Multiply line 2a by 7% (.07) or your local rate*
2b
and enter the amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
3
Add lines 1 and 2b and enter the total amount of use tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
Enter the tax paid to another state on the purchases. This amount may not exceed the
4
amount on line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
Subtract line 4 from line 3 and enter the results, rounded to the nearest whole dollar,
5
here and on Form 511NR, line 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
* Use tax is calculated the same as sales tax. Your local rate would be the state sales tax rate of 4.5% (.045) plus the applicable city
and/or county rate based on where you lived when the purchase was made. The rate charts can be found on our website at:
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