Fillable Form Sts20002 - Oklahoma Sales Tax Return (Page 2 of 2) in pdf

Form STS20002

Oklahoma Sales Tax Return Instructions

Page 2

General Instructions

Specific Instructions - continued

Who Must File Form STS20002

City/County Tax Schedule Computation (Lines 12-18)

Every vendor who is responsible for collecting/remitting payment of Okla-

Column J - Enter the code for each city or county for which you are remit-

homa sales tax must file a Sales Tax Return. Returns must be filed for ev-

ting tax.

ery period even though there is no amount subject to tax nor any tax due.

Column K - Print the name of the city or county for which you are remitting

When To File Form STS20002

tax.

Returns must be postmarked on or before the 20th day of the month fol-

lowing each reporting period.

Column L - Enter the “taxable sales” for each city/county associated with

the code entered in Column J. If no “taxable sales” were

Payment Information

made, leave blank.

Please send a separate check with each return submitted and put your

Taxpayer Number (Item A) on your check.

Column M - Enter the current sales tax rate for each city/county for which

Specific Instructions

you are remitting tax.

If you received this form by mail, make sure the preprinted information in

Column N- Multiply the amounts in Column L times the rates in

Items A, B, C and D are correct. If incorrect, contact the Oklahoma Tax

Column M and enter the sales tax due for each city/county.

Commission’s Taxpayer Assistance Division at (405) 521-3160.

ITEM O. TOTAL: Add the total from Column N.

ITEM A - If not preprinted, check the box next to the type of identifica-

tion number being used, and enter the taxpayer identification

If additional supplemental pages are needed, download additional pages

number.

from our website at or call the Oklahoma Tax Commis-

ITEM B - If not preprinted, enter the month(s) and year for the sales being

sion office at (405) 521-3160 and request the number of Sales Tax Return

reported. (Begin with the month when you made your first sale)

Supplement pages required.

ITEM C - If not preprinted, enter the date the return is due.

ITEM D - If not preprinted, enter your Account Number.

Line 7: Tax Due

Add the amount on lines 5 and 6. This will be the total state, city, county

ITEM E - Check Box E if this is an amended return.

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

ITEM F - If out of business and this will be your last sales tax return,

check Box F and give the Date Out of Business.

Line 8: Discount

ITEM G - Check Box G if your mailing address has changed. Enter the

If this return and remittance is filed by the due date in Item C, you are

new address in Item G. NOTE: Changes to location address

eligible for a 1% discount for timely payment. Multiply Line 7 (tax) by 0.01.

must be submitted on the Notification of Business Address

The maximum discount allowed is $2,500.00. Make no entry if this return

Change Form (BT-115-C-W), available at .

is late. No discount allowed for Direct Pay.

ITEM H - Enter the total number of pages enclosed to the right of the

word “of.”

Line 9: Interest

If this return and remittance is postmarked after the due date in Item C, the

Line 1: Total Sales

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

Enter the amount of gross receipts of all sales, including taxable and

non-taxable receipts, leases and rentals of tangible personal property. If no

the amount on Line 7 by 0.0125 the applicable rate for each month or part

sales were made during the reporting period, leave blank.

thereof that the return is late.

Line 2: Removed from Inventory

Line 10: Penalty

Enter the sales value of tangible personal property purchased for resale

If this tax return and remittance is not postmarked within 15 calendar days

and consumed or used in this reporting period. Any merchandise pur-

of the due date, a 10% penalty is due. Multiply the tax amount on Line 7 by

chased tax exempt with your sales tax permit and withdrawn for use by

0.10 to determine the penalty.

you or your business is to be included in this line. Also include amounts for

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

Line 11: Total Due

Total the return. Subtract Line 8 from Line 7, then add Line 9 and Line 10.

Tax Commission.

When You are Finished...

Line 3: Total Sales Tax Exemption

Use the Exemption Schedule, Item I, to complete the authorized exemp-

Sign and date the return and mail It with your payment to:

tions from gross receipts for this reporting period. (Use lines 3a. through

3g.) Enter the amount of total sales tax exemptions on Line 3.

Oklahoma Tax Commission

Post Office Box 26850

3g. Explanation of ‘Other Sales tax exemptions’:

Oklahoma City, OK 73126-0850

_______________________________________________________

Need Assistance?

For assistance, contact the Oklahoma Tax Commission’s Taxpayer

_______________________________________________________

Assistance Division at (405) 521-3160.

_______________________________________________________

Mandatory inclusion of Social Security and/or Federal Identification

numbers is required on forms filed with the Oklahoma Tax Commission

Line 4: Net Taxable Sales

Subtract Line 3 from the total of lines 1 and 2 to arrive at net taxable sales.

pursuant to Title 68 of the Oklahoma Statutes and regulations thereunder,

If you have no amount subject to tax, leave blank.

for identification purposes, and are deemed part of the confidential files

and records of the Oklahoma Tax Commission.

Line 5: State Tax

Multiply Line 4 by the applicable tax rate. If there is no tax due, leave

The Oklahoma Tax Commission is not required to give actual

blank.

notice of changes in any state tax law.

Line 6: Total from City/County Tax Schedule

Add the City/County tax due from Column N, Item O from City/County Tax

Schedule and supplemental page(s).

Form Sts20002 - Oklahoma Sales Tax Return Page 2

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