Fill Out a Valid Oklahoma 13 79 Template

Guide to Filling Out Oklahoma 13 79

Filling out the Oklahoma 13-79 form is a necessary step for those who are looking to claim an exemption from paying the Excise Tax under the Oklahoma Motor Fuel Tax Code. This form serves as a documentation of the buyer's eligibility for the exemption. It's important to fill out this form precisely, providing accurate information to avoid any potential issues with tax exemption claims. Here is a step-by-step guide on how to complete the form accurately.

1. Enter the Name of Vendor: Input the full legal name of the vendor from whom the fuel is being purchased.
2. Vendor FEIN: Fill in the Federal Employer Identification Number (FEIN) of the vendor.
3. Vendor's Address: Provide the complete address of the vendor, including city, state, and ZIP code.
4. Supplier Information: Under the section marked for Supplier, CNG, and/or LNG Wholesaler/Retailer, input the name and FEIN of the supplier.
5. Exemption Type: Check only one box to indicate the type of entity claiming the exemption. Remember, a separate exemption certificate is required for each exempt entity.
6. Purchase Information: Indicate the type(s) of fuel being purchased and the number of gallons for each type. Also, record the time period in which the fuel was purchased.
7. Buyer Information: Enter the name of the buyer and either their Social Security Number or FEIN. Additionally, provide the complete address of the buyer, including telephone number, city, state, and ZIP code.
8. Signature and Date: The buyer must sign and date the form, certifying the accuracy and truthfulness of the information provided. Print or type the name and title of the person signing. Note: Omitting any required information may result in disallowance of the exemption.
9. Review the form carefully to ensure all information is correct and no required fields have been missed.
10. Retain a copy of the filled form for your records. The vendor is required to keep this document for no less than three (3) years.

Remember, the integrity of the information you provide is crucial. Falsely obtaining fuel without paying the appropriate taxes by using this certificate can lead to the buyer being liable for the unpaid tax, in addition to penalties and interest. Completing the Oklahoma 13-79 form accurately and honestly ensures compliance with the Oklahoma Motor Fuel Tax Code and secures your exemption from the Excise Tax.

1. What is the Oklahoma 13-79 form used for?

   The Oklahoma 13-79 form is designed to support a buyer's claim for an exemption from payment of the Excise Tax levied under the Oklahoma Motor Fuel Tax Code. It is a certification document that verifies the buyer is entitled to purchase fuel without the added tax, based on their status as an exempt entity such as public school districts, volunteer fire departments, or federally recognized Indian tribes, among others. Vendors are required to retain this document for a minimum of three years as proof of the exemption.

2. Who needs to complete the Oklahoma 13-79 form?

   This form should be completed by entities that are eligible for tax-exempt purchases of motor fuel under the provisions of the Oklahoma Motor Fuel Tax Code. These include public school districts, 4-H clubs, volunteer fire departments, rural electric cooperatives, rural water and sewer districts, rural ambulance service districts, federally recognized Indian tribes, agencies or instrumentalities of the United States, and city, county, or town state bodies. Each exempt entity must fill out a separate exemption certificate for their purchases.

3. What types of fuel purchases can be exempted using the Oklahoma 13-79 form?

   The form allows for the exemption of various types of fuel purchases, including gasoline, undyed diesel, Compressed Natural Gas (CNG), Petroleum for underground storage, and Liquefied Natural Gas (LNG). Buyers must indicate the type of fuel and the number of gallons purchased on the form to claim the exemption.

4. What information is required to complete the form?

   To properly fill out the form, the buyer needs to provide detailed information including the name and address of the vendor, the vendor’s FEIN (Federal Employer Identification Number), the type of exempt entity, the type(s) of fuel purchased, and the number of gallons. Additionally, the period in which the fuel was purchased must be indicated. The buyer's name, social security number or FEIN, address, telephone number, signature, and the date signed are also required. Omitting any of this information may result in the disallowance of the exemption.

5. What are the consequences of fraudulent use of the Oklahoma 13-79 form?

   If the 13-79 form is used fraudulently to obtain fuel without paying the excise tax, the buyer will be responsible for paying the tax amount, in addition to penalties and interest. This enforcement ensures compliance and discourages misuse of the exemption certificate.

6. How long must the Oklahoma 13-79 form be retained?

   Vendors are required to retain the completed 13-79 form for not less than three years. This retention period allows for auditing and ensures that the vendor can provide evidence of exempt sales during this timeframe.

7. Can the Oklahoma 13-79 form be duplicated for future purchases?

   Yes, except for the requirement of the original signature, the Oklahoma 13-79 form may be duplicated for future purchases. This provision facilitates the process for entities making multiple tax-exempt purchases over time, allowing them to reuse the form for efficiency and convenience.

1. Not Checking the Appropriate Entity Box: The form requires that you check only one type of entity that the exemption applies to. Often, people either skip this step or mistakenly check multiple boxes, which can invalidate their claim. It's vital to carefully read the list and select the entity that accurately describes the purchaser's status.

2. Forgetting to Specify Fuel Type and Quantity: You must indicate which type(s) of fuel the purchase involves and the quantity in gallons. This detail is frequently overlooked, leading to incomplete documentation. Properly stating the fuel type(s) and precisely quantifying the purchase are critical for validating the exemption status.

3. Omitting Purchase Period Details: The form asks for the period in which the fuel was purchased. Failing to provide this information can lead to processing delays or even the rejection of the exemption claim. It's essential to include accurate purchase period details to ensure the form is processed smoothly.

4. Inadequate Vendor and Buyer Information: Both the vendor and buyer sections must be thoroughly completed, including names, addresses, and Federal Employer Identification Numbers (FEIN) or Social Security Numbers (SSN). Incompletely filled sections regarding vendor and buyer information are a common oversight that can significantly impact the form's acceptance.

5. Missing Signature and Date: A surprisingly common misstep is forgetting to sign and date the form. The buyer's signature and the date signed authenticate the document. An unsigned or undated form is considered incomplete and invalid. Always double-check that these fields have been properly filled out before submission.

In summary, when completing the Oklahoma 13-79 Form, attention to detail is paramount. Entrants must:

• Correctly identify their entity type.
• Accurately specify fuel types and quantities.
• Include detailed purchase period information.
• Complete all required sections with vendor and buyer information.
• Ensure the form is signed and dated.

By avoiding these common mistakes, the process of applying for a fuel tax exemption can be straightforward and error-free.

When dealing with the Oklahoma 13-79 form, it's crucial to have a clear understanding of associated documents that typically accompany or are necessary for a comprehensive approach to managing the exemption process for motor fuel taxes. These documents each serve a unique function, ranging from substantiating the eligibility for exemptions to ensuring compliance with state regulations. Understanding these documents can facilitate smoother transactions and compliance with tax laws.

• Application for Oklahoma Title: This document is necessary when a vehicle is acquired and title documentation is required to prove ownership. It's often used alongside the 13-79 form for vehicles that are being exempted from fuel taxes.
• Oklahoma Motor Vehicle Dealer or Manufacturer License: Required for dealers and manufacturers who are applying for exemptions under their industry status. This license proves their legitimacy in the context of motor vehicle sales or manufacture.
• IRS Form W-9, Request for Taxpayer Identification Number and Certification: Essential for vendors and buyers to provide their taxpayer identification number to avoid backup withholding and to ensure proper tax reporting.
• Oklahoma Sales Tax Exemption Certificate: Used by entities that are exempt from paying sales tax on purchases, including fuel, under certain conditions. It complements the 13-79 form by covering sales tax aspects.
• Voter Registration Verification: While not directly linked to tax exemptions, this form may be necessary to verify the residency or identity of individuals claiming exemptions for certain governmental or civic entities.
• Federal Exemption Certificate (for fuel): Similar to the Oklahoma 13-79, but applicable for federal fuel tax purposes. It is used by entities that are exempt from paying federal excise taxes on fuel purchases.
• Oklahoma Annual Resale Certificate for Sales Tax: Allows businesses to purchase items without paying sales tax if those items are to be resold. It's relevant when the purchase involves items subject to both sales and fuel excise taxes.

Each of these documents plays a vital role in the administration and claiming of fuel tax exemptions in Oklahoma. For entities eligible under the Oklahoma Motor Fuel Tax Code, proper documentation ensures compliance while maximizing tax benefits afforded by law. Familiarity with these forms and their correct application supports a streamlined process for both vendors and exempt entities.

The Form 13-79 serves as an exemption certificate in Oklahoma, facilitating certain entities' exemption from the Excise Tax levied under the Oklahoma Motor Fuel Tax Code. A similar document in function is the Streamlined Sales and Use Tax Agreement Certificate of Exemption. This form allows businesses to purchase goods without paying sales tax at the point of sale, provided they are purchasing for resale or other exempt purposes. Both forms require the buyer to assert their eligibility for the exemption, and both hold the buyer liable for taxes, penalties, and interest if the exemption is fraudulently claimed.

The Uniform Sales & Use Tax Exemption/Resale Certificate - Multijurisdiction is another document that mirrors the intent of Oklahoma's Form 13-79. This certificate is used by resellers to purchase goods tax-free that will be resold. Like the Form 13-79, it necessitates disclosure of the purchaser's identity, nature of their exemption, and a declaration that the goods are being purchased for a qualifying reason. Both forms stress the importance of the exemption's integrity, sanctioning penalties for misuse.

The Certificate of Exempt Status (CES) often used by governmental entities and nonprofit organizations to purchase goods or services without state sales tax mirrors the Oklahoma Form 13-79. Both certificates establish a tax exemption for eligible entities, requiring detailed information about the purchaser to verify their exempt status. They share the prerequisite that each transaction must be meticulously documented to maintain the exemption.

The Agricultural Exemption Certificate is similar to the Form 13-79 in that it allows individuals or entities engaged in farming to buy supplies and equipment without paying sales tax, presuming they are for agricultural use. Both forms are designed to support specific industries or activities by reducing their operational costs through tax exemptions. Accurate completion and truthful certification are crucial to their valid use, with both emphasizing the consequences of fraudulent claims.

An Energy Star Sales Tax Holiday form, provided by some states to promote the purchase of energy-efficient appliances by exempting them from sales tax during specific periods, shares a goal with Form 13-79. Both aim to incentivize behaviors that align with public policy goals—energy conservation in one case and supporting certain enterprises or activities in the other—through tax exemptions. The forms require purchasers to identify the qualifying products or usage and comply with specified conditions.

The Direct Pay Permit is issued to certain buyers, allowing them to purchase tangible personal property or services tax-free for use, storage, or consumption in their operations, to later accrune and pay the tax directly to the state. This permit reflects the premise of Oklahoma's Form 13-79 by allowing tax exemptions upfront with the understanding that the purchaser is responsible for the accurate accounting and payment of taxes due on non-exempt use, placing a similar trust in the holder's compliance.

A Reseller Permit is another document with similarities to the Form 13-79, expressly used for purchasing items without paying sales tax at the time of purchase, given that the items will be resold in the ordinary course of business. Both documents firmly place the responsibility on the purchaser to comply with tax laws and accurately report their taxable and non-taxable purchases. Misuse of either certificate or permit subjects the holder to financial penalties.

Finally, the Vehicle Registration Exemption Certificate resembles the Form 13-79 by providing a vehicle-specific tax exemption for eligible entities, such as government agencies or non-profit organizations. While focusing on vehicle registration and related taxes, it aligns with the Form 13-79's purpose of facilitating tax exemptions for qualified purposes or entities. Both documents require detailed disclosure of the exempt entity's information and the nature of the exemption claimed, reinforcing the need for transparency and accountability in tax matters.

Filling out the Oklahoma 13-79 form correctly is crucial to ensure your exemption from payment of Excise Tax under the Oklahoma Motor Fuel Tax Code. To assist with this process, here is a list of things you should and shouldn't do when completing the form:

1. Check only one type of entity that the exemption applies to, ensuring that a separate exemption certificate is completed for each exempt entity.

2. Accurately fill out the buyer and vendor information, including names, addresses, and FEIN or social security numbers.

3. Select the correct fuel type(s) that your purchase applies to, and specify the number of gallons for each type selected.

4. Provide the period in which the fuel was purchased with precision, documenting the start and end dates accurately.

5. Ensure that the form is signed and dated by the authorized representative of the buyer, including the printed or typed name and title of the person signing.

6. Retain a copy of the completed form for your records, as the vendor is required to keep this document for not less than three years.

1. Do not leave any required fields blank. If a section does not apply, fill it with "N/A" to indicate that it was reviewed but not applicable.

2. Avoid checking more than one entity type for which the exemption is being claimed in a single form. If multiple entity types are involved, use separate forms for each.

3. Don't guess on numbers or dates. Provide accurate information regarding the amount of fuel and the specific period during which purchases were made.

4. Do not submit the form without a signature. An unsigned form could result in the disallowance of the exemption.

5. Avoid making unauthorized alterations to the form. Except for the original signature, the form should not be altered from its original state.

6. Do not delay in submitting the form to the necessary supplier, CNG, and/or LNG wholesaler/retailer, as timely submission is crucial for the exemption process.

Understanding the Oklahoma 13-79 form, officially known as the Exemption Certificate for the Oklahoma Motor Fuel Tax Code, is essential for various entities that are eligible for exemption from payment of Excise Tax on fuels. However, there are several misconceptions associated with this document, which can lead to misunderstandings about its use and applicability.

• It's only for educational institutions: A common misconception is that the Oklahoma 13-79 form is exclusively for public schools or educational institutions. However, the form applies to a broader range of entities, including public school districts, volunteer fire departments, rural electric cooperatives, and even federally recognized Indian tribes, among others.

• Any nonprofit can use it: Another misunderstanding is that any nonprofit organization can use this form to claim fuel tax exemptions. In truth, the form is specifically designed for certain qualified entities such as rural water and sewer districts and rural ambulance service districts, not all nonprofits.

• It covers all fuel types automatically: Some believe that the exemption certificate covers all types of fuel once it’s filed. However, entities must specifically indicate the type(s) of fuel (gasoline, undyed diesel, CNG, LNG, or petroleum underground storage) for which they're claiming an exemption, and this designation must match their purchase records.

• One certificate works indefinitely: This form does not grant an indefinite exemption. The purchasing entity must specify the period during which the fuel was or will be purchased. A new form may be required for different purchase periods or if the entity's circumstances change.

• It exempts buyers from all fuel-related taxes: While the Oklahoma 13-79 form exempts eligible entities from paying the state's Excise Tax on motor fuel, it does not exempt them from all types of fuel-related taxes. Other taxes, possibly at the federal level or specific local taxes, may still apply.

• Completion of the form guarantees exemption: Simply completing the form does not guarantee exemption. The Oklahoma Tax Commission must approve the exemption, and the buyer must ensure that all information is accurate and complete. Any fraudulent use or omissions can lead to the disallowance of the exemption and the imposition of taxes, penalties, and interest.

It is critical for entities eligible for the Oklahoma motor fuel tax exemption to thoroughly understand the requirements, limitations, and proper use of the 13-79 Form to ensure compliance and avoid potential legal and financial repercussions. Keeping accurate and up-to-date records, along with understanding the specifics of the exemption, are key steps in successfully navigating the exemption process.

Understanding the Oklahoma 13-79 form is essential for any entity seeking exemption from Excise Tax levied under the Oklahoma Motor Fuel Tax Code. Here are key takeaways to ensure compliance and proper use of the form:

• Specific Use: The form is designed to assist certain entities, such as public schools, volunteer fire departments, and rural electric cooperatives, in claiming exemptions from payment of Excise Taxes on fuel purchases.
• Retention Period: Vendors must retain the completed exemption certificate for a minimum of three years. This requirement underscores the importance of keeping accurate and accessible records should any questions arise regarding the exemption claim.
• One Form per Entity: A separate exemption certificate is required for each exempt entity. This means if an organization operates across multiple categories (e.g., a rural water district and a volunteer fire department), each operation must have its dedicated form.
• Fuel Type Specificity: The form allows for the identification of specific fuel types (Gasoline, Undyed Diesel, CNG, LNG, etc.) for which the exemption is claimed. Accuracy in specifying fuel types and quantities is crucial for compliance.
• Purchase Period: The form requires that the buyer specifies the period within which the fuel was purchased. This information is critical for auditing and tracking purposes.
• Penalties for Fraud: The buyer acknowledges and understands that fraudulent use of the certificate to evade taxes will result in the obligation to pay the tax, including penalties and interest. This serves as a deterrent against misuse of the exemption.
• Completeness and Accuracy: Omitting information required by Section 500.13 of the form may result in the disallowance of the exemption. Therefore, thoroughness in completing the form, along with ensuring that original signatures are provided, is imperative.

Proper use of the Oklahoma 13-79 form not only ensures compliance with the state's tax laws but also supports the financial health of eligible entities by enabling them to claim relevant tax exemptions effectively. Entities should review the form carefully, ensure all applicable sections are completed accurately, and consult with tax or legal professionals if any questions arise during the process.