to establish a new business or register an existing ... · packet a revised june 2012 oklahoma...
TRANSCRIPT
Packet ARevised June 2012
OklahOma Business
RegistRatiOn PacketThis booklet contains: •BusinessRegistrationWorkshopInformation •InformationonHowtoApplyforaFederalEmployerIdentificationNumber •RegistrationInstructionsandInformation •BondInformation •GeneralInformation •ReportingRequirements •RegistrationForms
Oklahoma Tax Commission2501NorthLincolnBoulevard
OklahomaCity,Oklahoma73194
To Establish a New Business or Register an Existing Business in Oklahoma...
Business Registration
DearNewandExistingBusinessOwners,
CongratulationsonyournewbusinessventureintheStateofOklahoma!Thispacketofinformationandregistrationformswillgetyouwellonyourwaytoregisteryourbusiness.
Onceyouhavecompletedyourregistrationapplication,pleasereturnitto: Oklahoma Tax Commission Taxpayer Assistance Division P.O. Box 26920 Oklahoma City, Oklahoma 73126-0920
Ifyouhaveanyquestionsorcomments,pleasecontactourTaxpayerAssistanceOfficeatoneofthenumberslistedbelow. OKC Taxpayer Assistance (405) 521-3160 (In-StateTollFree• (800) 522-8165) TulsaOffice (918) 581-2399 OTC Website www.tax.ok.gov Sincerely, TaxpayerAssistanceDivision OklahomaTaxCommission
Congratulations!
2
Workshops for New or Existing Business...
Statisticsshowthatalackofknowledgeconcerningtaxlaws,rulesandproceduresisthemajorreasonfordelinquenciesamongbusinesses.Forthisreason,theOklahomaTaxCommissionbelieveseverypersoninOklahomashouldreceiveinstructionregardingbusinessresponsibilities,includingthecollection,remittanceandpaymentofOklahomabusinesstaxesbeforeactuallystartinganewbusiness.
TheOklahomaTaxCommissionprovidesfreeworkshopstoprovidethisvitalinformation.Itisalsothegoaloftheworkshopstoinstructexistingbusinessesonproperbusinessregistration,taxreporting,taxbookkeepinganddocumentationoftaxexemptions.
TheOklahomaTaxCommissionconductstheseworkshopsinOklahomaCity,Tulsaandotherlocationsthroughoutthestateasneeded,onamonthlybasis.Theworkshopslastapproximatelythreehoursandfocusonthefollowingtopics:
1. NewBusinessRegistration 2. BusinessTaxReportingFormCompletion 3. SalesandWithholdingRecordKeepingRequirements 4. SalesTaxDeductions,ExemptionsandVendorResponsibilities
InterestedpersonsshouldcontacttheOklahomaTaxCommissionat(405)521-3160forinformationcon-cerningworkshopschedulesandtomakeareservation.Youmayalsovisitourwebsiteatwww.tax.ok.govforadditionalinformationregardingworkshoplocations,starttimesandotherpertinentinformationconcerningstartinganewbusiness.
To insure we have adequate space, please make a workshop reservation.
Instructions and Definitions...Pleaserevieweachsectionoftheregistrationform.Remember,yourapplicationmustbesignedandreturnedwiththecorrectfeeamountbeforeyourregistrationcanbeprocessed.
IfyouhaveanyquestionsconcerningOklahomabusinesslicensingorregistrationrequirements,pleasecontactourofficesviaoneofthemethodslistedonpage2.WealsorecommendattendingaBusinessTaxWorkshopspon-soredbytheOklahomaTaxCommission(seepage2formoreinformation).
Notice Regarding Records and Recordkeeping
Asabusinessowner/operatorintheStateofOklahoma,youarerequiredtokeeprecordsofyourbusinesstransac-tionsandoperations.
TheOklahomaTaxCommissionhasspecificrulesforkeepingrecords.SpecificallyforsalestaxrefertoRule710:65-3-30through710:65-3-33.Forwithholdingtax,refertoRule710:90-1-11.Rulescanbeviewedand/ordownloadedfromtheOTCwebsiteatwww.tax.ok.gov.
SpecificInstructionsforRegistration
TheseinstructionsanddefinitionsrefertocertainitemsintheBusinessRegistrationApplication(pagesA-G).Allsections,whichapplytoyourbusiness,mustbecompleted.IfyouareapplyingforaManufacturerSalesTax/Exemption Permit, do not complete this packet.Instead,completePacketMwhichcanbedownloadedfromtheOTCwebsiteatwww.tax.ok.gov.
YoucanapplyforandreceiveaFederalEmployerIdentificationNumberbyapplyingonlineatwww.irs.govorbytelephone.Followthestepsbelowandhaveanumberinjustminutes.
Onlyadulyauthorizedindividualsuchasthefollowingshouldcalltoapply. •IndividualOwner •CorporationorNon-ProfitOrganization (president,vicepresident,orotherprincipalofficer) •Partnership (dulyauthorizedpartner) •TrustorEstate (fiduciaryorexecutor) •LimitedLiabilityCompany (managingmember)
FollowthesesimplestepstoreceiveyourFEINfast:1.Apply onlinebyvisitingtheIRSsiteatwww.irs.gov,or2.Call and apply by phone. CalltheIRSat(800)829-4933.3.TheIRSwillonlyissueanFEINoverthephoneoronlinetothosedulyauthorizedaslistedabove.4.Writethenumberyouareissuedandkeepitinasafeplace.5.IfyouwouldprefertofileforyourFEINbymail,visittheIRS’swebsiteatwww.irs.govanddownloadtheFormSS-4.Complete,signanddatetheformandmailtotheaddressshownontheform.
Do You Need to Apply for an FEIN?Apply Online or Over the Phone!
3
Instructions and Definitions...
Item2:OwnershipTypeChecktheboxwhichindicateshowyourbusinessisowned: A. Individual(SoleProprietor):Thebusinessisownedbyoneindividual.IfyouareaSoleProprietoryoumust
completetheAffidavitVerifyingLawfulPresenceintheU.S.(includedwithinthispacket,pageG).Theaffi-davitmustbesignedandnotarized.TheaffidavitmusthaveyourSocialSecurityNumber,oryourIndividualTaxIdentificationNumberandyourAlienRegistrationNumber(A#orI-94).Ifyouarechangingentitiesfromacorporation,LLC,orpartnershiptoasoleproprietor,youmustcompletetheaffidavit.Ifyouareasoleproprietor,yourregistrationapplicationcannotbeprocessedwithoutaproperlyexecutedaffidavit.
Note:TheaffidavitisrequiredbytheOklahomaTaxpayerandCitizenProtectionAct,specificallyTitle56O.S.Supp.2007,Section71. B. General Partnership:Thebusinessisownedbytwoormorepersons,eachofwhomareliableforthe
debtsofthepartnership. C. Limited Partnership:Thebusinessisownedbyoneormoregeneralpartnersandoneormorelimited
partners.LimitedpartnershipsmustfileorganizingdocumentswiththeOklahomaSecretaryofState. D. Oklahoma Corporation:ThebusinessisownedbyanentitythatisorganizedpursuanttotheOklahoma
GeneralCorporationAct.ArticlesofIncorporationorDomesticationmustbefiledwiththeOklahomaSecre-taryofState.
E. Foreign Corporation:AforeigncorporationisacorporationformedunderthelawsofanystateotherthanOklahoma.ForeigncorporationswithalocationordoingbusinessinOklahomamustregisterwiththeOkla-homaSecretaryofStateandreceiveauthoritytodobusinessinOklahoma.
F. LimitedLiabilityCompany:ThebusinessisownedbyanentitythatisanunincorporatedassociationorproprietorshiphavingoneormoremembersthatisorganizedandexistingunderthelawsoftheState.Lim-itedLiabilityCompaniesmustregisterwiththeSecretaryofStateofOklahoma.
G. Other:Thebusinessisownedbyanothertypeofbusinessstructure,suchasbusinesstrust,personaltrust,governmententity,etc.Trustsmustaprovidecopyofthetrustindentureorfiledtrustdocument.
Item3:FederalEmployerIdentificationNumber(FEIN)YoumusthaveanFEINifyou: • Paywagestooneormoreemployeesor; • Areacorporation,trust,estate,generalorlimitedpartnership,limitedliabilitycompany,ornon-profit
organization(church,club,etc.).Note:IfyoudonothaveanFEIN,youmayfileforoneonlineorbyphone.Formoreinformation,pleaseseepage 3 of this packet.
Page A - Section 2
Page A - Section 1 Reasons for Filing this Form Checktheappropriatebox: A.NewBusiness.Checkthisboxifyouareopeninganewbusinessanddonothavepermitsorlicenses. B.Additionallicenses/permits.Checkthisboxifyouhavealicense/permitandareapplyingforotherlicenses/ permits(Example:Youpurchasedanadditionalbusinessforwhichyouwillneedlicenses/permits). C.Other.Ifyouchecked“other”explainyourreasonforfilingthisform.
Note:Someitemsabovemayrequireapermitfee.PleaseseepageE.
ContactInformation
Page A - Section 3 Ownership Type
4
Item1:ContactInformationPleaseprovidethebusinessphone,faxnumber,nameandemailaddresswheretheapplicantcanbecontacted.
Continued on page 5...
Instructions and Definitions...
Item4:NameofOwnerIfyouarea/an:
Individual..... Printyourname(lastname,firstname,andmiddleinitial)andsocialsecuritynumber. Partnership... Printthenameofyourpartnership. Corporation.. PrintthecorporatenameasitappearsonyourArticlesofIncorporationorDomestication. LimitedLiabilityCompany PrinttheentitynameasitappearsonyourArticlesofOrganization. Other............. Printthenameofthebusinessentity. Providethemailingaddressofyourbusiness.Item5:NamesofPartners,ResponsibleCorporateOfficersandManagingMember(s)Please Note:SocialSecurityNumbersarerequiredbyOTCRule710:1-3-6.Rulescanbeviewedand/ordownloaded from the OTC website at www.tax.ok.gov.IfaSocialSecurityNumberisnotprovided,theap-plication will not be processed and will be returned for Social Security Numbers.Printthename(firstname,middleinitialandlastname),socialsecuritynumber,titleandresidenceandpostofficemailingaddressforallpartners,responsiblecorporateofficers,andmanagingmemberresponsibleforthereportingandremittanceoftaxes. General Partnerships: Listallpartnersassociatedwiththepartnership. Corporations: Listcorporateofficersresponsibleforthereporting andremittanceoftaxes. LimitedLiabilityCompanies:Listallmembersormanagingmemberresponsibleforthereporting andremittanceoftaxes. LimitedPartnerships: Listthegeneralpartner(s)andthelimitedpartner(s).
Enterbusinessname(Section5,Item#9)andFEINorSSNatthetopofthepage.Items6through8:WithholdingTaxCompleteifyourbusinessemploysorwillemployoneormoreindividualsintheStateofOklahoma.Ifnot,gotoSection5.Exceptions:(DonotcompleteSection4) • Foragriculturallaborof$900orless,monthly, • Fordomesticserviceinaprivatehome,localcollege,cluborchapterofacollegefraternity/sorority, • Forservicenotinthecourseoftheemployer’stradeorbusinessperformedinanycalendarquarterbyan
employee,unlessthecashremunerationpaidforsuchserviceis$200ormore, • Toanonresidentandwagesearnedthatarenotmorethan$300aquarter,or • Forservicesperformedbyalicensedminister/memberofareligiousorderintheexerciseofduties.Item6: IftheOklahomaincometaxyouwithholdfromyouremployee(s)is$500.00ormore,perquarter,theamountwithheldmustberemittedmonthly.Iftheamountyouwithholdislessthan$500.00,perquarter,theremit-tancemaybemadequarterly.Ifyouarerequiredtomakefederalwithholdingtaxdepositsmorefrequentlythanonceamonth,youarerequiredtofilewithOklahomaonthesameschedule.Enterthedateyouwillbeginwithhold-ingOklahomaWithholdingTax.Item7(a): NonresidentRoyaltyInterest:Entitieswhodistributerevenuetoanynonresidentroyaltyinterestowner foroilorgasproducedinOklahomaarerequiredtowithholdOklahomaincometaxatarateof5%ofthe grossamountofroyalty.Ifyouqualifyassuch,providethedateyouwillbeginwithholdingtax.Item7(b): Pass-ThroughEntities:Pass-throughentitiessuchaspartnerships,SCorporations,limitedliability
companiesandtrustsarerequiredtowithholdOklahomaincometaxatarateof5%oftheOklahomashareofincomedistributedtoeachnonresidentmember(partner,shareholder,memberorbeneficiary).Ifyouqualifyassuch,providethedateyouwillbeginwithholdingtax.
Page B - Section 4 Withholding Tax
5
Page A - Section 3 Ownership Type (continued)
Instructions and Definitions...
Item8: EntertheFederalIdentificationNumber(FEIN)forreportingwithholdingtax,ifdifferentthanItem2.IfyouoperatemorethanonelocationinOklahoma,youmustcompleteseparatepagesBandC,Sections5and6foreachlocation.IntheupperrightcornerofpagesBandC,indicatethenumberofcopiesattached.Item9: EnterthetradenameorDBAofyourbusiness(Example:Joe’sRestaurant).Item10(a):Enterthephysicaladdressofthebusiness,includingthecounty.Donotusepostofficeboxesorrural routeaddresses.Item10(b):Ifthebusinessisinsidethecitylimits,checkyes.Item11: Enterthephone,faxnumberandemailaddresswhereyouwillbeconductingbusiness.Items12and13arethedeterminationforreporting,collecting,andapportionmentofcity/countysalesanduse taxes.Item12: Ifallsalesaremadeatthislocation,(Item10)andnoproductsaredelivered,checkyes.Ifyoumake salesandyourproductisdeliveredoutsidethecitylimitsofthislocation,checkno.Item13: IfallsalesaremadeordeliveredinthecountylistedinItem10,checkyes.Ifallorpartofyoursales aredeliveredtoanothercounty,checkno.Item14: Ifyourprimarybusinesstypeismanufacturing,youwillneedtocompletePacketM:OklahomaBusiness
RegistrationforManufacturers.Ifyourbusinessisvendingmachinesandyouneedasalestaxpermit,pleasecompletethispacket.IfyouarepurchasingcoindevicedecalsyouwillneedtocompleteOTCFormBT-144-C-1.
Machinesusedforgamblingpurposesarenotsubjecttoanddonotrequirecoindevicedecals.Referto O.S.Title21,Sections967-977whichdefinesgamblingmachinesasanymachineordevicewhichcanbe playedoroperatedbyinsertinginanymannerintosuchmachineordeviceacoin,tokenorathingofvalue andbywhichplayoroperationsuchpersonwillstandtowinorlose,whetherbyskillorchanceorboth. Retail-makingsalesoftangiblepersonalpropertyorservicesinthisstatedirectlytocustomers. Wholesale-makingsalesoftangiblepersonalpropertyinthisstateandsellingtoretailerswhoholdsales taxpermitsforresale. VendingMachines(requiringdecals)-anyandallnon-gamblingmechanicalorelectricalmachines whichuponthepaymentorinsertionofacoin,token,orsimilarobject,providesmusic,amusement, entertainmentordispensestangiblepersonalproperty. ServicewithItemizedInvoices-businessprimarilydoesservicework,butincludesthesalesofparts (atamarkupovercost)andareseparatelystatedoninvoice. ServicewithoutItemizedInvoices-businessdoesserviceworkonly,whichincludesprovidingparts whichareincludedinthecostoftheserviceworkandarenotseparatelystatedontheinvoice. ScrapMetalmeansanycoppermaterialoraluminummaterialandanyofthefollowing:manholecovers, streetsigns,trafficsignsandrelatedfixturesandhardware,oranyotheridentifiablepublicproperty. Electriclightpolesincludingfixturesandhardwareandanyhardwareassociatedwithelectricutilitiesor telecommunicationsystems.Highwayguardrails,funeralmarkers,plaquesorfuneralvases,historical markersorpublicartifactsandrailroadequipment.Anymetalitemmarkedwithanyformofthename, initialsorlogoofagovernmentalentity,utilitycemeteryorrailroad.Condensingorevaporatingcoilfrom a heatingorairconditioningunit,aluminumorstainlesssteelcontainersorbottlesdesignedtocontain fuel.Metalbeerkegs,metalbleachersorotherseatingfacilities,automotivecatalyticconverts,and plumbingorelectricalfixtures.Machineryorsuppliescommonlyusedinoilorgasfielddrilling, completing,operatingorrepair.Stainlesssteelfittingsandfixturescommonlyusedintheoperationof carwashfacilities. Other -listanyothertypeofbusinessnotlistedabove. SeePageEforalistoflicensefees,decaltypes,andpricesthatwillapplytothetypeofbusiness conducted.
Page B - Section 5 PhysicalLocationandClassificationInformation
6 Continued on page 7...
Instructions and Definitions...
Item15: Enterthetypesofgoodsorservicesyousell.Bespecific. Examplesoftaxablegoods: Dairyproducts,men’sclothing,food,hardware,autoparts,etc. Examplesoftaxableservices: Parkinglots,hotel,etc. Examplesofnontaxableservices: Janitorialservice,lawncare,etc.Item16(a):Checktheappropriatebox(es)ifyousellorplantoselloneormoreoftheitemslisted.Seepage8for bondinformationforspecificlicenses/permits. •Tires. AwastetireaccountnumberwillbeassignedtoreporttheapplicableWasteTireFee.See instructiononpage10. •MotorFuel.Ifyouselldiesel,gasolineoryoublendgasoline,youmustalsocompleteanApplication forMotorFuelLicense(OTCForm117). •LowPointBeer.Beforethestatebeerlicensewillbeissued,youmustprovideacurrentcopyofyour countybeveragelicense*. •MixedDrinks.Beforethemixedbeveragelicensecanbeissued,youmustprovideacurrentcopyof yourABLElicense*. •CoinOperatedMachines.Thisincludesmachinesusedforthepurposeofvendingtangiblepersonal property,music,amusementandbulkvending. •Cigarettes or Tobacco. YoumustcompletetheCigaretteandTobaccoSupplement(PacketC.)
•Prepaid Wireless.Aprepaidwirelessaccountnumberwillbeassignedtoreportthe$0.50Prepaid Wireless911Fee. *Yourcountybeveragelicense,salestaxpermit,statebeerlicense,ABLElicense,and/ormixed beverage license (all that are applicable) must have the same ownership name.Item16(b):Ifyouareinthebusinessofrentingmotorvehiclesforaperiodof90daysorless,checkyes.Item17: Pleasechecktype(s)ofwholesalebusinessyouconductinOklahoma.Wholesalersofmerchandise
willrequireasalestaxpermit.Forotherwholesalerbusinesstypes,pleaserefertopages8and9forlicenseandbondinformation.
Item18: Thisisabusinessoperatedsolelyfromyourhome.Item19-22:Questions20-22arerequiredifyouobtainedorpurchased/leasedthelocationorpropertyfromsome-onepreviouslyoperatingabusinessatthislocation.Ifyoupurchasedtangiblepersonalpropertytobeusedinthebusiness(equipment,furniture,etc.)youmustpaysales/usetaxonthoseitems.Itemspurchasedforresalearenotsubjecttosalestax.
EnterbusinessnameandFEINorSSNatthetopofthepage.Sales Tax: Generally,salestaxisduewhendeliveryortransferofpossessionofthetangiblepersonalpropertyoccurs withinthestate.Use Tax: Generally,usetaxisdueonthepurchaseoftangiblepersonalpropertyfromaplaceofbusinessoutsidethis stateforuseinthisstate.Out-of-statepurchasesofinventoryforresaleareexemptfromusetaxwhen purchasedbyaholderofanOklahomasalestaxpermit.Item23: IfyouholdorhaveeverheldanOklahomaSalesTaxand/orUseTaxPermit,pleaseenterthenumber(s). Ifyouneedadditionalspace,pleaseattachascheduleofsuchpermits.Item24/25:PleaseprovidethedateyouwillbeginorbegansalesinOklahomathatareorwillbesubjecttosales,useor mixedbeveragegrossreceiptstax.
Page C - Section 6 Sales and Use Tax
7 Continued on page 8...
Page B - Section 5 PhysicalLocationandClassificationInformation(continued)
Instructions and Definitions...
Applicationmustbesignedbythebusinessowner,or,inthecaseofapartnership,LLCorcorporation,etc.,therespon-siblepersonforreportingandremittingtaxes.
Page D - Section 7
Item26: Ifyoupurchasemerchandiseout-of-stateforyourownuseorconsumptioninOklahoma(notforresale)fromavendornotrequiredtocollectordoesnotvoluntarilycollectandremitOklahomaUseTax,youarerequiredtoremittheOklahomaConsumerUseTaxthatisdue,checkyes.YouwillbeassignedaConsumerUseTaxaccount.Ifyoupurchasemerchandiseout-of-stateforyourownuseorconsumption(notforresale)fromavendorthatdoescollectandremitOklahomaUseTax,checkno.
Ifyouareanout-of-statebusiness,completelines27-29.
Item27: (a)IfyouhaveorwillhaveanyphysicalinventoryofgoodsforthisbusinesswithintheStateofOklahoma,check yes.Youarerequiredtoobtainasalestaxpermit.IfallinventoryismaintainedoutsideoftheState,check no.
(b)Ifyouleasegoods/equipmentinOklahomayouarerequiredtoobtainasalestaxpermit.
Item28: ChecktheappropriateboxtoindicatethemethodofdeliveryyouwillusefordeliveringgoodsintoOklahoma.Deliveryoptionsaredefinedbelow:
•CommonCarrier:IfyoushipmerchandiseintoOklahomabycommoncarrier,thesesalesaresubjectto Oklahomavendorusetax.Youwillreceiveausetaxpermit.
•OwnVehicles:IfyouinstallordelivermerchandiseintoOklahomainyourownvehicles,thesesalesare subjecttosalestax.Youarerequiredtohaveasalestaxpermit.
•Both:IfyoushipmerchandiseintoOklahomabycommoncarrierandalsodelivermerchandiseintoOklahomainyourownvehicles,youarerequiredtohaveavendorusetaxpermitandasalestaxpermit.
Item29: Ifyousellandinstallorcontracttheinstallationofequipmentwithinthestate,youarerequiredtoobtainasalestaxpermit.
Thefollowinglicensesrequirebondstobeposted.
Thelicensingandbondingrequirementsgivenbelowarefornewbusinesses.Theymaybeincreasedadministrativelyinaccordancewiththeapplicablestatutestoprotectthestate’sinterest.
Sales Tax Permits (Retail and Wholesale)-Licensefeedue.
LowPointBeer(3.2)License-Licensefeesdue.(SalesTaxpermitrequired)•Wholesaler:Aminimumbondof$1,000withamaximumbondof$15,000isrequired.Pleasecallour BusinessServicesSectionat405-521-4437fortheamountofbondtobeposted.
•Manufacturer:Abondintheamountofthreemonthsestimatedtaxliabilityisrequired.
•RetailManufacturer(BrewPub):Abondintheamountof$1,000isrequired.
IntoxicatingBeveragesLicenses –Nolicensefeesdue.•WholesaleNon-ResidentSeller:Abondintheamountofthreemonthsestimatedtaxliabilityisrequiredwitha minimumamountof$1,000.
•WholesaleLiquor:Abondintheamountofthreemonthsestimatedtaxliabilityisrequiredwithaminimumamount of$1,000.
•ClassBBeer(beerinexcessof3.2):Abondintheamountofthreemonthsestimatedtaxliabilityisrequiredwith aminimumamountof$1,000.
Signature
8
Licenses,BondsandSuretyInformation
Continued on page 9...
Page C - Section 6 Sales and Use Tax (continued)
Instructions and Definitions...
MixedBeverageTaxPermits–Nolicensefeedue.(SalesTaxpermitrequired)• Abondintheamountofthreemonthsestimatedtaxliabilityisrequiredwithaminimumamountof$1,500.• Foraspecialeventlicenseabondintheamountof$100isrequired.WinemakerLicense –Nolicensefeedue.(SalesTaxpermitrequired)• Aminimumbondamountof$1,000isrequired.Coin Device Distribution Permit - Permitfeedue.(SalesTaxpermitrequired)Bondsmaybeintheformofcash,suretybond,certificateofdeposit,certificateofsavings,U.S.TreasuryBonds,orothersecuritiesasdeemedacceptabletotheCommission.SuretybondsmustbeonCommissionapprovedforms.Certificatesofdepositmustbeinbothnamesjoinedbytheword“or”(example:TaxpayerortheOklahomaTaxCommission).Certificatesofsavingsmustbeaccompa-niedbyapledgeofaccountontheTaxCommission’sform.Theseformsareavailableonourwebsite.QuestionsconcerningthesebondrequirementsshouldbedirectedtoourBondSectionat(405)521-4437.
General Information & Reporting Requirements...GeneralInformation:PermitsandLicenses
UponsubmissionofthecompletedRegistrationApplication(PagesA-F)andpaymentofapplicablefees,youwillbeissuedtheappropriatepermit(s)/license(s)and/oraccountnumber(s)toreportandremittaxes,ifyouqualify.Thefollowingpermitswillbeissuedonaprobationarybasisforsix(6)monthsandwillbeautomaticallyrenewedforanadditional30months,ifyoutimelyfileyourreportsandremittheappropriatetaxesdue.Thereafter,thepermitswillberenewedeverythree(3)yearsuponreceiptoftheapplicablefees.
•Sales •RetailBeer •RetailTobacco •MixedBeverage •RetailCigaretteYourprobationarypermitwillnotautomaticallyberenewedif: 1. Factualinaccuraciesareincludedintheapplication, 2. Youoranyofthepartners,officersormembersoftheentityholdingtheprobationarypermitaredelin-
quentinthefilingoftaxreturnsand/orpaymentoftaxes,or 3. Youhavepurchasedthebusinessorstockofgoods/assetsfromabusinesswhohasataxliability.Use Tax-Avendorusetaxpermitwillbeissuedtoout-of-statevendorswhovolunteertocollectandremitusetax.Theyarenon-expiringpermits.Consumerswhopurchaseproductsout-of-statefortheirownuseorconsumptionwillnotbeissuedapermit,butyouwillbeissuedanaccountnumberforthepurposeofreportingandremittingconsumerusetax.Withholding Tax-Apermitisnotissued,butyouwillbeissuedanaccountusingyourFEINforthepurposeofreportingandremittingwithholdingtax.Waste Tire Fee-Ifyouindicatedyousoldtires,youwillbeissuedasalestaxpermit,butnotbeissuedawastetirepermit.However,youwillbeissuedanaccountnumberforthepurposeofreportingandremittingthewastetirefeecollected.MotorFuelTax-Ifyouindicatedyousoldmotorfuel(gasolineanddiesel),youmustalsocompleteanAppli-cationforMotorFuelLicense.Youwillbeissuedtheappropriatepermit(s).Theyarenon-expiringpermits.Prepaid Wireless-Ifyouindicatedyousoldprepaidwirelessservice,youwillbeissuedasalestaxpermitnumber,butnotbeissuedaprepaidwirelesspermit.Youwillbeissuedanaccountnumberforthepurposeofreportingandremittingtheprepaidwirelessfeecollected.
9
Licenses,BondsandSuretyInformation(continued)
General Information & Reporting Requirements...
Sales, use, waste tire, mixed beverage, prepaid wireless and withholdingreportsaredueonorbeforethe20thdayofthemonthfollowingeachreportingperiod.
Motorfuelreportsaredueonorbeforethe25thdayofthemonthfollowingeachreportingperiod.
Manufacturecigarettereportsaredueonorbeforethe20thofthemonthfollowingthereportingperiod.
Wholesale cigarettereportsaredueonorbeforethe20thofthemonthfollowingthereportingperiod.
Wholesale tobaccoreportsaredueonorbeforethe20thofthemonthfollowingthereportingperiod.
Intoxicating beverage (wine, spirits, liquor, strong beer)reportsaredueonorbeforethe20thofthemonthfollowingthereportingperiod.
10
GeneralInformation:ChangesAffectingYourPermits
Reporting Requirements
Thefollowingtaxtypeswillrequireareporttobefiledeachmonth: •Sales.Exception:Iftaxdueislessthan$50permonth,youmaybegrantedtoreportsemi-annually. •Use.Exception:Iftaxdueislessthan$50permonth,youmaybegrantedtoreportsemi-annually. •MixedBeverage. •Withholding.Exception:Iftaxdueislessthan$500perquarter,youmayreportquarterly. •Waste Tire.Exception:Iftaxdueislessthan$50permonth,youmaybegrantedtoreportsemi-annually. •MotorFuel. •ManufactureCigarette. •WholesaleCigarette. •WholesaleTobacco. •IntoxicatingBeverage(wine,spirits,liquorandstrongbeer) •Non-intoxicatingBeverage. •PrepaidWireless.
Ifyourbusinessaddress(mailingorphysical)changes,youmustadvisetheOklahomaTaxCommissionimme-diately.CompleteOTCFormBT-115-C-W.Anewpermitcardwillbeissuedforyournewlocation.
Ifyoudiscontinuedoingbusiness,youmustreturnyourpermitcard(s).CompletethebackofthecardwiththeappropriateinformationandreturntotheOklahomaTaxCommission.
Ifyourbusinesschangestypeofownership,(forexamplefromanindividual(soleproprietor)toaLLCorcorporation)youmustcompleteanewBusinessRegistrationApplication.
Ifyouchangethenameofyourbusiness,youmustadvisetheOklahomaTaxCommission,inwriting,ofthechange.
Due Dates for Filing Reports
General Information & Reporting Requirements...
OTCRule710:65-3-1(d)requiresallnewsalestaxregistrantstoreportandremitsalestax electronically(online)unlesstheregistrantreceivesanexceptiontotheelectronicfilingrequirement. Permitholdersmayretaina1.00%discountfortimelyfiling.
TheOklahomaTaxCommission’sQuickTaxsystemprovidesyouwiththecapabilitytofileelectronicallyandalsoofferspaymentoptionsincludingACHdebit,ACHcreditandcreditcard.LogontotheOTCwebsiteatwww.tax.ok.gov,thenselectthe“QuickTax”systemlink.YoumayalsousetheQuickTaxtelephonesystembycalling1(866)240-5460.Ifyouhaveanyquestions,call(405)521-3160.
Avendormayapplyforanexceptiontotherequirementtofileelectronically.Suchrequestshouldbemadeinwritingto: BusinessTaxElectronicFilingCoordinator OklahomaTaxCommission P.O.Box269057 OklahomaCity,Oklahoma73126-9057
Ifthedeterminationismadethatthevendorisunabletoparticipateintheelectronicfundtransferandelectron-icdatainterchangeprogram,thevendorwillbepermittedtoreportonpaperandretainthe1.00%discount.
Thefollowingguidelinesshallbeutilizedtodeterminewhetheravendoris“unable”tofileelectronically:
• Thetaxpayerdoesnothaveaccesstoacomputerorinternetaccessathomeorplaceofbusiness,and
• Thetaxpayerdoesnotuseataxpreparerthathascomputerandinternetaccess,and • ThetaxpayerisunabletousethetelephoneoptionoftheQuickTaxsystem.
Theexception,ifgranted,willbeineffectfor12months.Attheendoftheexceptionperiod,thetaxpayermustbegintofileelectronicallyorwillhavetore-applyfortheexemption.Thetaxpayer’selectronicfilingcapabilitywillbereviewed.
AtaxpayermayprotestthedeterminationoftheCommissionasprovidedbyTitle68,O.S.Section207pursu-anttoOAC710:1-5-21through710:1-5-48,theRulesofPracticeandProcedurebeforetheCommission.
IMPORTANTINFORMATION!ElectronicFilingRequired!
11
TitleSocial Security Number
NewBusiness
AdditionalLicense/Permit
Other(explain)
A
2.How is this business owned? Individual(SoleProprietor) GeneralPartnership LimitedPartnership OklahomaCorporation ForeignCorporation LimitedLiabilityCompany Other(explain)
3.FederalEmployer’sIdentificationNumber(FEIN)
4.NameofIndividual,Partnership,CorporationorLimitedLiabilityCompany
Social Security Number,ifindividual
MailingAddress
City State Zip County5.NamesofPartners/ResponsibleCorporateOfficers/ManagingMembers: (IfSocialSecurityNumberisnotprovidedbelow,theapplicationwillbereturnedforcompletion.)
A B CD E FG
First Name
CityMailingAddress{A
Seeinstructions.
Section 1
Section 2
Section 3
1.Business Phone() Business Fax() Name Email Address
ContactInformation:
OwnershipType:
{B
{C
Indicatethereason(s)forfilingthisform:
MiddleInitial LastName
State Zip Code
TitleSocial Security NumberFirst Name
CityMailingAddress
MiddleInitial LastName
State Zip Code
TitleSocial Security NumberFirst Name
CityMailingAddress
MiddleInitial LastName
State Zip Code
Oklahoma Business Registration Application
BusinessName: FEIN/SSN:
BTRG AP
A Application continued on page B...
B
C
40001
6.DoyounowordoyouintendtowithholdOklahomaIncomeTaxfromemployees?(a) If“yes”onitem6,doyouexpecttowithholdmorethan$500perquarter?(b) If“yes”onitem6,dateyouwillbegin/beganwithholdingOklahomaIncomeTax:// (c) Areyourequiredtomakefederalwithholdingtaxdepositsmorefrequently thanonceamonth?..........................................................................................7.(a)Dateyouwillbegin/beganwithholdingfornonresidentroyaltyinterest?//notapplicable
(b)Dateyouwillbegin/beganwithholdingforpass-throughmembers?//notapplicable
8.WhatFEINwillyouusetoreportwithholdingtax?
Yes No
PhysicalLocationandClassificationInformation:9.TradeNameofBusiness(DBA)
10.(a)PhysicalLocationofBusiness: Street and Number or Directions(Donotusepostofficeboxorruralroutenumber)
(b)Isthephysicallocationofthebusinessinsidethecitylimits?........................................ Yes No
11.LocationPhone() LocationFax()LocationE-Mail12.Areallthesalesand/ordeliveriesmadeinsidethecitylimitsofthecitylistedabove?...... Yes No
13.Areallthesalesand/ordeliveriesmadeinsidethecountylimitsofthecountylistedabove? Yes No
14.Principaltypeofbusiness(checkallthatapply):-seeinstructions
Retail Wholesale(completeitem17)VendingMachine(decals) ServicewithitemizedinvoicesServicewithoutitemizedinvoices ScrapMetal Other:15.Listyourprincipalproductsorservicesforthislocation(bespecific):
16.Pleasecheckthebox(es)ifyousell(retail):(a) Tires MotorFuel LowPointBeer MixedDrinks PrepaidWirelessService Coin-OperatedDeviceDecals Cigarettes(CompleteCigaretteandTobaccoSupplement-PacketC) TobaccoProducts(CompleteCigaretteandTobaccoSupplement-PacketC) (b)Areyouinthebusinessofrentingmotorvehicles?.................................................... Yes No
17.Wholesaler:PleasecheckthetypeofwholesalebusinessyouconductinOklahoma: Merchandise Winemaker Liquor LowPointBeer(3.2) ClassBBeer(inexcessof3.2) Cigarettes(CompleteCigaretteandTobaccoSupplement-PacketC) TobaccoProducts(CompleteCigaretteandTobaccoSupplement-PacketC)18.Isthisahomebasedbusiness?(seeinstructions)............... ............. Yes No
(month/day/year)
Yes No
Formultiplelocations,indicatethenumberofcopiesattached:Section 4 WithholdingTax:
Section 5
City State Zip County
Oklahoma Business Registration Application
BusinessName: FEIN/SSN:
B Application continued on page C...
(ifdifferentthanSectionIII,Item3)
(month/day/year)
(month/day/year)
Yes No
40001
19.Wasthereapreviousbusinessatthislocation?(ifyes,completequestions20and21). Yes No
20.Ifyouansweredyesonquestion19,pleaseprovidethefollowinginformation: PreviousOwner’sPermitNumber Name PhoneNumber
Physical Address
21.Ifyouansweredyesonquestion19,areyouusingtangibleitemsownedbytheprevious businessowner?(i.e.fixturesand/orequipment;itemsforresale-thisdoesnotinclude realproperty).................................................................................................................... Yes No
22.Ifyouansweredyesonquestion21,didyoupaysalestaxonthetangibleitemspurchased forusefromthepreviousbusinessowner?(i.e.fixturesand/orequipment;itemsforresale- thisdoesnotincluderealproperty).................................................................................. Yes No
Section 6 SalesandUseTax:
23. IfyoucurrentlyholdorhavepreviouslyheldanOklahomaSalesTaxPermitand/orOklahomaUseTax Permit,pleaselistnumber(s):
24.Dateoffirstsalessubjecttosalesand/orusetaxinOklahoma.......(month/day/year) / /
25.Dateoffirstsales,ifapplicable,subjecttomixedbeverage grossreceiptstax............................................................................. (month/day/year) / /
26.DoyoumakepurchasesfromoutsideOklahomathatareforyourcompany’s consumptionoruseinOklahoma,andarenotforresaleonwhichtaxisowed? (see instructions on page 7).......................................................................................... Yes No
Ifyouareanout-of-statebusiness,pleasecompletelines27-28.
27.(a) DoyoumaintainaninventoryforsaleinOklahoma?................................................ Yes No
(b) Doyouleasegoods/equipmentinOklahoma?.......................................................... Yes No
28.HowareyourgoodsdeliveredinOklahoma?
CommonCarrier OwnVehicles Both(CommonCarrierandOwnVehicles)
29.DoyousellandinstallorcontractfortheinstallationofequipmentinOklahoma?......... Yes No
Seepage10forreportingrequirements.
Oklahoma Business Registration Application
BusinessName: FEIN/SSN:
Formultiplelocations,indicatethenumberofcopiesattached:
C Application continued on page D...
City State Zip
40001
SalesTax:
SalesTax:
SalesTax:
SalesTax:
UseTax:
UseTax:
UseTax:
UseTax:
Signature:
Asoleowner,generalpartner,responsiblecorporateofficer,member,orauthorizedrepresentativemust sign this application.I,theundersignedapplicantorauthorizedrepresentative,orifacorporation,aresponsiblecorporateofficerforthereportingandremittingoftaxes,declareunderthepenaltiesofperjurythatIhaveexaminedthisapplicationandattachmentsandtothebestofmyknowledgethefactssetfortharetrueandcorrect,andthattherequirementshereunderwillbecarriedoutinaccordancewiththelawsoftheStateofOklahomaandtherulesandregulationsoftheOklahomaTaxCommission.Ifurtheracknowledgeandagreethatsales,withholdingandmotorfueltaxesaretrustfundsfortheStateofOklahomaandthatanyuseofthesetrustfundsotherthantimelyremittancetotheStateofOklahomaisembezzlementandcanresultincriminalprosecution.
MandatoryinclusionofSocialSecurityand/orFederalEmployerIdentificationNumberisrequiredonformsfiledwiththeOklahomaTaxCommissionpursuanttoTitle68oftheOklahomaStatutesandregulationsthereunder,foridenti-ficationpurposes,andaredeemedpartoftheconfidentialfilesandrecordsoftheOklahomaTaxCommission.TheOklahomaTaxCommissionisnotrequiredtogiveactualnoticeofchangesinanystatetaxlaw.
Type or print name Sign Name
Section 7
Type or print title Date / /Month Day Year
Oklahoma Business Registration Application
BusinessName: FEIN/SSN:
D Application continued on page E...
40001
Notice:All registrations and license fees must be paid with the Business Registration Application. Fail-uretoincludethefeeswilldelayprocessingofyourapplication.Refertothe“InstructionsandDefinitions”pages within this packet for further information regarding fees.Pleasecheck(✓)theappropriatebox(es)foreachlicenseand/orpermitthatyouareapplyingforandentertheap-plicablefeeamountinthe“Total”columnatthefarright.
Oklahoma Business Registration License and Fees
1. Sales Tax Permit (retail and wholesale).........$ 20.00 STP.....$ ___________.00
2. SalesTaxPermitforAdditionalLocations (NumberofLocations ____________ )...@$ 10.00 STP.....$ ___________.00 $ .00
3. WholesaleLowPointBeer (3.2Beer)License.......................................$ 250.00 ALP.....$ ___________.00
4. ManufacturerLowPointBeer (3.2Beer)License.......................................$ 500.00 ALP.....$ ___________.00 $ .00
5. RetailerManufacturerLowPointBeer (BrewPub)License....................................$ 650.00 SLP.....$ ___________.00
6. RetailDealerforLowPointBeer(3.2Beer)LicenseFees: Draught,BottleandCanLicense (on-premiseconsumption)............................$ 500.00 SLP.....$ ___________.00
BottleandCanOnlyLicense (on-premiseconsumption)............................$ 350.00 SLP.....$ ___________.00
OffPremise........................................................$ 230.00 SLP.....$ ___________.00 SpecialEventFee (perday: ___ / ___ / ____ to ___ / ___ / ___ $ 5.00 SLP.....$ ___________.00 $ .00 7. Fireworks: Distributor..........................................................$1,000.00 STF.....$ ___________.00
Wholesaler.........................................................$ 500.00 STF.....$ ___________.00
Manufacturer......................................................$1,000.00 STF.....$ ___________.00
RetailBooks(20licensesperbook)
(Numberofbooks _______________ )..@$ 200.00 STF.....$ ___________.00 $ .00
8. Cash Bond for ______________________Tax ------- CSF.....$ ___________.00 $ .00
9. Coin-Operated Device Distributor Permit......$ 200.00 COP..................................... $ .00
MakeChecksPayableto:OklahomaTaxCommission. TOTALAMOUNTDUE .................. $ .00
BusinessName: FEIN/SSN:
MailingAddress:
City: State: Zip: County:
LicenseorPermitType Basic Fee(each)
TaxCode
Total
STPSubtotal
SLPSubtotal
STFSubtotal
E
40001
ALPSubtotal
F
Affidavit Verifying Lawful Presence in the United States
Form Number G-900Revised 5-2012
AllsoleproprietorsapplyingforabusinesspermitorlicensewiththeOklahomaTaxCommissionarerequired,bytheprovisionsof56O.S.Supp2007Section71,toprovidetheCommissionwithverificationoflawfulpresenceintheUnitedStatesbyexecutingtheAffidavitbelowbeforeanotarypublicorotherofficerauthorizedtonotarizeaffidavitsunderStatelaw.
Thisaffidavitmustbereturnedwithyourlicense/permitapplication.
StateofOklahoma
Countyof:
I, beingoflawfulage,stateunderpenalty
ofperjury,asfollows:
Pleasechecktheappropriatebox(es)
MySocialSecurityNumberis:
MyIndividualTaxIdentificationNumberis:
IamaUnitedStatesCitizen.
IamaqualifiedalienundertheFederalImmigrationandNationalityActandamlawfullypresent intheUnitedStates. MyAlienRegistrationNumber(A#)orI-94Numberis:*
DateofBirth:*
IstateunderpenaltyofperjuryunderthelawsofOklahomatheforegoingistrueandcorrectandIhavereadandunderstandthisformandexecuteditinmyownhand.
SignatureofApplicant
Subscribedandsworntooraffirmedbeforemethis_____dayof_____________________,20_____,
by_________________________________________(applicantname-pleaseprint).
Notary
MyCommissionExpires: MyCommissionNumber:
*EithertheA#ortheI-94number,anddateofbirthmustbeprovided.TheAlienRegistrationNumber(A#)andtheI-94(arrival/departure)numbersareissuedbytheU.S.CitizenshipandImmigrationService.
OfficialUseOnly: Verified: ___________________________ Date: _____________ Initials: _________
print name
Nomatterwhatthetaxtopic,fromadvaloremtaxestosalestaxratestotagagentlocations,theOklahomaTaxCommissionhasmanyformatsavailabletoyoutogetanyadditionalinformationyoumightneed.
Give us a call or visit! OklahomaTaxCommissionOfficesInStateTollFree•(800)522-8165 Oklahoma City•2501NorthLincolnBoulevard•(405) 521-3160 Tulsa•440SouthHouston,FifthFloor•(918) 581-2399
Visit us on the World Wide Web!Ourwebsiteaddressis:www.tax.ok.govNotonlywillyoufindforms,publications,motorvehicleinformationandeverythinginbe-tween,butyouarealsoabletoreachusviae-mailthroughthe“Contact”linkoneachpage.Usetheemailoptionstosendusanyquestionsyouhavethatarenotansweredonthewebsite.Forvarioustaxquestions,sendyouremailto:[email protected].
Looking for Additional Information?
12