OklahOma Business RegistRatiOn Packet: Oklahoma Tax Commission pptx

Packet A Revised October 2012 OklahOma Business RegistRatiOn Packet This booklet contains:  •BusinessRegistrationWorkshopInformation  •InformationonHowtoApplyforaFederalEmployerIdenticationNumber  •RegistrationInstructionsandInformation  •BondInformation  •GeneralInformation  •ReportingRequirements  •RegistrationForms Oklahoma Tax Commission 2501NorthLincolnBoulevard OklahomaCity,Oklahoma73194 To Establish a New Business or Register an Existing Business in Oklahoma Business Registration DearNewandExistingBusinessOwners, CongratulationsonyournewbusinessventureintheStateofOklahoma!Thispacketofinformationandregistration formswillgetyouwellonyourwaytoregisteryourbusiness. Onceyouhavecompletedyourregistrationapplication,pleasereturnitto: Oklahoma Tax Commission Taxpayer Assistance Division P.O. Box 26920 Oklahoma City, Oklahoma 73126-0920 Ifyouhaveanyquestionsorcomments,pleasecontactourTaxpayerAssistanceOfceatoneofthe numberslistedbelow. OKC Taxpayer Assistance (405) 521-3160 (In-StateTollFree• (800) 522-8165)     TulsaOfce (918) 581-2399 OTC Website www.tax.ok.gov        Sincerely,        TaxpayerAssistanceDivision        OklahomaTaxCommission Congratulations! 2 Workshops for New or Existing Business  Statisticsshowthatalackofknowledgeconcerningtaxlaws,rulesandproceduresisthemajorreasonfor delinquenciesamongbusinesses.Forthisreason,theOklahomaTaxCommissionbelieveseverypersonin Oklahomashouldreceiveinstructionregardingbusinessresponsibilities,includingthecollection,remittance andpaymentofOklahomabusinesstaxesbeforeactuallystartinganewbusiness.  TheOklahomaTaxCommissionprovidesfreeworkshopstoprovidethisvitalinformation.Itisalsothegoal oftheworkshopstoinstructexistingbusinessesonproperbusinessregistration,taxreporting,taxbookkeeping anddocumentationoftaxexemptions.  TheOklahomaTaxCommissionconductstheseworkshopsinOklahomaCity,Tulsaandotherlocations throughoutthestateasneeded,onamonthlybasis.Theworkshopslastapproximatelythreehoursandfocus onthefollowingtopics:    1. NewBusinessRegistration    2. BusinessTaxReportingFormCompletion    3. SalesandWithholdingRecordKeepingRequirements    4. SalesTaxDeductions,ExemptionsandVendorResponsibilities  InterestedpersonsshouldcontacttheOklahomaTaxCommissionat(405)521-3160forinformationcon- cerningworkshopschedulesandtomakeareservation.Youmayalsovisitourwebsiteatwww.tax.ok.govfor additionalinformationregardingworkshoplocations,starttimesandotherpertinentinformationconcerning startinganewbusiness. To insure we have adequate space, please make a workshop reservation. Instructions and Definitions Pleaserevieweachsectionoftheregistrationform.Remember,yourapplicationmustbesignedandreturnedwiththecor- rectfeeamountbeforeyourregistrationcanbeprocessed. IfyouhaveanyquestionsconcerningOklahomabusinesslicensingorregistrationrequirements,pleasecontactourofces viaoneofthemethodslistedonpage2.WealsorecommendattendingaBusinessTaxWorkshopsponsoredbytheOkla- homaTaxCommission(seepage2formoreinformation). Notice Regarding Records and Recordkeeping Asabusinessowner/operatorintheStateofOklahoma,youarerequiredtokeeprecordsofyourbusinesstransactionsandoperations. TheOklahomaTaxCommissionhasspecicrulesforkeepingrecords.SpecicallyforsalestaxrefertoRule710:65-3-30 through710:65-3-33.Forwithholdingtax,refertoRule710:90-1-11.Rulescanbeviewedand/ordownloadedfromtheOTC websiteatwww.tax.ok.gov. YoucanapplyforandreceiveaFederalEmployerIdenticationNumberbyapplyingonlineatwww.irs.govorbytele- phone.Followthestepsbelowandhaveanumberinjustminutes. Onlyadulyauthorizedindividualsuchasthefollowingshouldcalltoapply. •IndividualOwner  •CorporationorNon-ProtOrganization   (president,vicepresident,orotherprincipalofcer) •Partnership   (dulyauthorizedpartner) •TrustorEstate   (duciaryorexecutor)  •LimitedLiabilityCompany (managingmember) FollowthesesimplestepstoreceiveyourFEINfast:  1. Apply onlinebyvisitingtheIRSsiteatwww.irs.gov,or  2. Call and apply by phone. CalltheIRSat(800)829-4933.  3. TheIRSwillonlyissueanFEINoverthephoneoronlinetothosedulyauthorizedaslistedabove.  4. Writethenumberyouareissuedandkeepitinasafeplace.  5. IfyouwouldprefertoleforyourFEINbymail,visittheIRS’swebsiteatwww.irs.govanddownloadtheForm SS-4.Complete,signanddatetheformandmailtotheaddressshownontheform. Do You Need to Apply for an FEIN? Apply Online or Over the Phone! 3 Effective July 1, 2012, it is unlawful to sell, purchase, install, transfer or possess any automated sales suppression deviceorzapperorphantom-ware.Inadditiontothecriminalpenaltiesuponconviction,thepenaltiesforviolation includeanadministrativeneof$10,000.00andimmediaterevocationoftheviolator’ssalestaxpermit.HB2576(5). EffectiveNovember1,2012,failuretoremitsalestaxorlearequiredreportthree(3)timeswithinaconsecutive twenty-four (24) month period will result in business closure if taxpayer fails to pay in full or enter into an approved pay plan. SB 1984. Title 68 O.S.§1364(B). Upon receipt of an initial application, the Tax Commission may issue a probationary permit effective for six (6) months which will automatically renew for an additional thirty (30) months unless the applicant receiveswrittennoticationoftherefusaloftheCommissiontorenewthepermit.Iftheapplicantreceivesanotice of refusal, the applicant may request a hearing to show cause why the permit should be renewed. Upon receipt of a requestforahearing,theTaxCommissionshallsetthematterforhearingandgiveten(10)days’noticeinwriting ofthetimeandplaceofthehearing.Atthehearing,theapplicantshallsetforththequalicationsoftheapplicant for a permit and proof of compliance with all state tax laws. Tax Compliance Continued on page 4 Instructions and Definitions Item2:OwnershipType Checktheboxwhichindicateshowyourbusinessisowned:  A. Individual(SoleProprietor):Thebusinessisownedbyoneindividual.IfyouareaSoleProprietoryoumustcom- pletetheAfdavitVerifyingLawfulPresenceintheU.S.(includedwithinthispacket,pageG).Theafdavitmust besignedandnotarized.TheafdavitmusthaveyourSocialSecurityNumber,oryourIndividualTaxIdentication NumberandyourAlienRegistrationNumber(A#orI-94).Ifyouarechangingentitiesfromacorporation,LLC,or partnershiptoasoleproprietor,youmustcompletetheafdavit.Ifyouareasoleproprietor,yourregistrationap- plicationcannotbeprocessedwithoutaproperlyexecutedafdavit. Note:TheafdavitisrequiredbytheOklahomaTaxpayerandCitizenProtectionAct,specicallyTitle56O.S.Supp. 2007,Section71. B. General Partnership:Thebusinessisownedbytwoormorepersons,eachofwhomareliableforthedebtsof thepartnership.  C. Limited Partnership:Thebusinessisownedbyoneormoregeneralpartnersandoneormorelimitedpartners. LimitedpartnershipsmustleorganizingdocumentswiththeOklahomaSecretaryofState. D. Oklahoma Corporation:ThebusinessisownedbyanentitythatisorganizedpursuanttotheOklahomaGeneral CorporationAct.ArticlesofIncorporationorDomesticationmustbeledwiththeOklahomaSecretaryofState. E. Foreign Corporation:Aforeigncorporationisacorporationformedunderthelawsofanystateotherthan Oklahoma.ForeigncorporationswithalocationordoingbusinessinOklahomamustregisterwiththeOklahoma SecretaryofStateandreceiveauthoritytodobusinessinOklahoma.  F. LimitedLiabilityCompany:Thebusinessisownedbyanentitythatisanunincorporatedassociationorpropri- etorshiphavingoneormoremembersthatisorganizedandexistingunderthelawsoftheState.LimitedLiability CompaniesmustregisterwiththeSecretaryofStateofOklahoma. G. Other:Thebusinessisownedbyanothertypeofbusinessstructure,suchasbusinesstrust,personaltrust,gov- ernmententity,etc.Trustsmustaprovidecopyofthetrustindentureorledtrustdocument. Item3:FederalEmployerIdenticationNumber(FEIN) YoumusthaveanFEINifyou:  • Paywagestooneormoreemployeesor;  • Areacorporation,trust,estate,generalorlimitedpartnership,limitedliabilitycompany,ornon-protorganiza- tion(church,club,etc.). Note:IfyoudonothaveanFEIN,youmayleforoneonlineorbyphone.Formoreinformation,pleaseseepage 3 of this packet. SpecicInstructionsforRegistration TheseinstructionsanddenitionsrefertocertainitemsintheBusinessRegistrationApplication(pagesA-G).All sections,whichapplytoyourbusiness,mustbecompleted.IfyouareapplyingforaManufacturerSalesTax/ Exemption Permit, do not complete this packet.Instead,completePacketMwhichcanbedownloadedfromtheOTC websiteatwww.tax.ok.gov. Page A - Section 2 ContactInformation Page A - Section 3 Ownership Type 4 Item1:ContactInformation Pleaseprovidethebusinessphone,faxnumber,nameandemailaddresswheretheapplicantcanbecontacted. Continued on page 5 Page A - Section 1 Reasons for Filing this Form Checktheappropriatebox:  A. NewBusiness.Checkthisboxifyouareopeninganewbusinessanddonothavepermitsorlicenses.  B. Additionallicenses/permits.Checkthisboxifyouhavealicense/permitandareapplyingforotherlicenses/ permits(Example:Youpurchasedanadditionalbusinessforwhichyouwillneedlicenses/permits).  C. Other.Ifyouchecked“other”explainyourreasonforlingthisform. Note:Someitemsabovemayrequireapermitfee.PleaseseepageE. Instructions and Definitions Item4:NameofOwner Ifyouarea/an: Individual  Printyourname(lastname,rstname,andmiddleinitial)andsocialsecuritynumber. Partnership  Printthenameofyourpartnership. Corporation  Printthecorporatename asitappearsonyourArticlesofIncorporation orDomestica tion. LimitedLiabilityCompany       PrinttheentitynameasitappearsonyourArticlesofOrganization. Other  Printthenameofthebusinessentity.   Providethemailingaddressofyourbusiness. Item5:NamesofPartners,ResponsibleCorporateOfcersandManagingMember(s) Please Note:SocialSecurityNumbersarerequiredbyOTCRule710:1-3-6.Rulescanbeviewedand/or downloaded from the OTC website at www.tax.ok.gov.IfaSocialSecurityNumberisnotprovided,theap- plication will not be processed and will be returned for Social Security Numbers. Printthename(rstname,middleinitialandlastname),socialsecuritynumber,titleandresidenceandpostofce mailingaddressforallpartners,responsiblecorporateofcers,andmanagingmemberresponsibleforthereporting andremittanceoftaxes. General Partnerships: Listallpartnersassociatedwiththepartnership. Corporations:  Listcorporateofcersresponsibleforthereporting         andremittanceoftaxes. LimitedLiabilityCompanies:Listallmembersormanagingmemberresponsibleforthereporting         andremittanceoftaxes. LimitedPartnerships: Listthegeneralpartner(s)andthelimitedpartner(s). Enterbusinessname(Section5,Item#9)andFEINorSSNatthetopofthepage. Items6through8:WithholdingTax CompleteifyourbusinessemploysorwillemployoneormoreindividualsintheStateofOklahoma.Ifnot,goto Section5. Exceptions:(DonotcompleteSection4)  • Foragriculturallaborof$900orless,monthly,  • Fordomesticserviceinaprivatehome,localcollege,cluborchapterofacollegefraternity/sorority,  • Forservicenotinthecourseoftheemployer’stradeorbusinessperformedinanycalendarquarterbyan employee,unlessthecashremunerationpaidforsuchserviceis$200ormore,  • Toanonresidentandwagesearnedthatarenotmorethan$300aquarter,or  • Forservicesperformedbyalicensedminister/memberofareligiousorderintheexerciseofduties. Item6: IftheOklahomaincometaxyouwithholdfromyouremployee(s)is$500.00ormore,perquarter,the amountwithheldmustberemittedmonthly.Iftheamountyouwithholdislessthan$500.00,perquarter,theremit- tancemaybemadequarterly.Ifyouarerequiredtomakefederalwithholdingtaxdepositsmorefrequentlythan onceamonth,youarerequiredtolewithOklahomaonthesameschedule.Enterthedateyouwillbeginwithhold- ingOklahomaWithholdingTax. Item7(a): NonresidentRoyaltyInterest:Entitieswhodistributerevenuetoanynonresidentroyaltyinterestowner    foroilorgasproducedinOklahomaarerequiredtowithholdOklahomaincometaxatarateof5%ofthe    grossamountofroyalty.Ifyouqualifyassuch,providethedateyouwillbeginwithholdingtax. Item7(b): Pass-ThroughEntities:Pass-throughentitiessuchaspartnerships,SCorporations,limitedliability companiesandtrustsarerequiredtowithholdOklahomaincometaxatarateof5%oftheOklahoma shareofincomedistributedtoeachnonresidentmember(partner,shareholder,memberorbeneciary). Ifyouqualifyassuch,providethedateyouwillbeginwithholdingtax. Page B - Section 4 Withholding Tax 5 Page A - Section 3 Ownership Type (continued) Instructions and Definitions Item8: EntertheFederalIdenticationNumber(FEIN)forreportingwithholdingtax,ifdifferentthanItem2. IfyouoperatemorethanonelocationinOklahoma,youmustcompleteseparatepagesBandC,Sections5and6 foreachlocation.IntheupperrightcornerofpagesBandC,indicatethenumberofcopiesattached. Item9: EnterthetradenameorDBAofyourbusiness(Example:Joe’sRestaurant). Item10(a):Enterthephysicaladdressofthebusiness,includingthecounty.Donotusepostofceboxesorrural     routeaddresses. Item10(b):Ifthebusinessisinsidethecitylimits,checkyes. Item11: Enterthephone,faxnumberandemailaddresswhereyouwillbeconductingbusiness. Items12and13arethedeterminationforreporting,collecting,andapportionmentofcity/countysalesand use taxes. Item12: Ifallsalesaremadeatthislocation,(Item10)andnoproductsaredelivered,checkyes.Ifyoumake     salesandyourproductisdeliveredoutsidethecitylimitsofthislocation,checkno. Item13: IfallsalesaremadeordeliveredinthecountylistedinItem10,checkyes.Ifallorpartofyoursales     aredeliveredtoanothercounty,checkno. Item14: Ifyourprimarybusinesstypeismanufacturing,youwillneedtocompletePacketM:OklahomaBusiness RegistrationforManufacturers.Ifyourbusinessisvendingmachinesandyouneedasalestaxpermit, pleasecompletethispacket.IfyouarepurchasingcoindevicedecalsyouwillneedtocompleteOTC FormBT-144-C-1.    Machinesusedforgamblingpurposesarenotsubjecttoanddonotrequirecoindevicedecals.Referto     O.S.Title21,Sections967-977whichdenesgamblingmachinesasanymachineordevicewhichcanbe    playedoroperatedbyinsertinginanymannerintosuchmachineordeviceacoin,tokenorathingofvalue    andbywhichplayoroperationsuchpersonwillstandtowinorlose,whetherbyskillorchanceorboth. Retail-makingsalesoftangiblepersonalpropertyorservicesinthisstatedirectlytocustomers. Wholesale- makingsalesoftangiblepersonalpropertyinthisstateandsellingtoretailerswhoholdsales    taxpermitsforresale.    VendingMachines(requiringdecals)-anyandallnon-gamblingmechanicalorelectricalmachines     whichuponthepaymentorinsertionofacoin,token,orsimilarobject,providesmusic,amusement,     entertainmentordispensestangiblepersonalproperty.    ServicewithItemizedInvoices-businessprimarilydoesservicework,butincludesthesalesofparts     (atamarkupovercost)andareseparatelystatedoninvoice.    ServicewithoutItemizedInvoices-businessdoesserviceworkonly,whichincludesprovidingparts     whichareincludedinthecostoftheserviceworkandarenotseparatelystatedontheinvoice.    ScrapMetalmeansanycoppermaterialoraluminummaterialandanyofthefollowing:manholecovers,    streetsigns,trafcsignsandrelatedxturesandhardware,oranyotheridentiablepublicproperty.     Electriclightpolesincludingxturesandhardwareandanyhardwareassociatedwithelectricutilitiesor     telecommunicationsystems.Highwayguardrails,funeralmarkers,plaquesorfuneralvases,historical     markersorpublicartifactsandrailroadequipment.Anymetalitemmarkedwithanyformofthename,  initialsorlogoofagovernmentalentity,utilitycemeteryorrailroad.Condensingorevaporatingcoilfrom a    heatingorairconditioningunit,aluminumorstainlesssteelcontainersorbottlesdesignedtocontain     fuel.Metalbeerkegs,metalbleachersorotherseatingfacilities,automotivecatalyticconverts,and     plumbingorelectricalxtures.Machineryorsuppliescommonlyusedinoilorgaselddrilling,    completing,operatingorrepair.Stainlesssteelttingsandxturescommonlyusedintheoperationof     carwashfacilities. Other -listanyothertypeofbusinessnotlistedabove.    SeePageEforalistoflicensefees,decaltypes,andpricesthatwillapplytothetypeofbusiness    conducted. Page B - Section 5 PhysicalLocationandClassicationInformation 6 Continued on page 7 Instructions and Definitions Item15: Enterthetypesofgoodsorservicesyousell.Bespecic.  Examplesoftaxablegoods: Dairyproducts,men’sclothing,food,hardware,autoparts,etc.  Examplesoftaxableservices: Parkinglots,hotel,etc.  Examplesofnontaxableservices: Janitorialservice,lawncare,etc. Item16(a):Checktheappropriatebox(es)ifyousellorplantoselloneormoreoftheitemslisted.Seepage8for     bondinformationforspeciclicenses/permits. •Tires. AwastetireaccountnumberwillbeassignedtoreporttheapplicableWasteTireFee.See      instructiononpage10. •MotorFuel.Ifyouselldiesel,gasolineoryoublendgasoline,youmustalsocompleteanApplication      forMotorFuelLicense(OTCForm117). •LowPointBeer.Beforethestatebeerlicensewillbeissued,youmustprovideacurrentcopyofyour     countybeveragelicense*. •MixedDrinks.Beforethemixedbeveragelicensecanbeissued,youmustprovideacurrentcopyof      yourABLElicense*. •CoinOperatedMachines.Thisincludesmachinesusedforthepurposeofvendingtangiblepersonal      property,music,amusementandbulkvending. •Cigarettes or Tobacco. YoumustcompletetheCigaretteandTobaccoSupplement(PacketC.) •Prepaid Wireless.Aprepaidwirelessaccountnumberwillbeassignedtoreportthe$0.50Prepaid      Wireless911Fee. *Yourcountybeveragelicense,salestaxpermit,statebeerlicense,ABLElicense,and/ormixed beverage license (all that are applicable) must have the same ownership name. Item16(b):Ifyouareinthebusinessofrentingmotorvehiclesforaperiodof90daysorless,checkyes. Item17: Pleasechecktype(s)ofwholesalebusinessyouconductinOklahoma.Wholesalersofmerchandisewill requireasalestaxpermit.Forotherwholesalerbusinesstypes,pleaserefertopages8and9forlicense andbondinformation. Item18: Thisisabusinessoperatedsolelyfromyourhome. Item19-22:Questions20-22arerequiredifyouobtainedorpurchased/leasedthelocationorpropertyfromsome- onepreviouslyoperatingabusinessatthislocation.Ifyoupurchasedtangiblepersonalpropertytobeusedinthe business(equipment,furniture,etc.)youmustpaysales/usetaxonthoseitems.Itemspurchasedforresalearenot subjecttosalestax. EnterbusinessnameandFEINorSSNatthetopofthepage. Sales Tax: Generally,salestaxisduewhendeliveryortransferofpossessionofthetangiblepersonalpropertyoccurs     withinthestate. Use Tax: Generally,usetaxisdueonthepurchaseoftangiblepersonalpropertyfromaplaceofbusinessoutsidethis     stateforuseinthisstate.Out-of-statepurchasesofinventoryforresaleareexemptfromusetaxwhen     purchasedbyaholderofanOklahomasalestaxpermit. Item23: IfyouholdorhaveeverheldanOklahomaSalesTaxand/orUseTaxPermit,pleaseenterthenumber(s).    Ifyouneedadditionalspace,pleaseattachascheduleofsuchpermits. Item24/25:PleaseprovidethedateyouwillbeginorbegansalesinOklahomathatareorwillbesubjecttosales,useor     mixedbeveragegrossreceiptstax. Page C - Section 6 Sales and Use Tax 7 Continued on page 8 Page B - Section 5 PhysicalLocationandClassicationInformation(continued) Instructions and Definitions Applicationmustbesignedbythebusinessowner,or,inthecaseofapartnership,LLCorcorporation,etc.,therespon- siblepersonforreportingandremittingtaxes. Page D - Section 7 Item26: Ifyoupurchasemerchandiseout-of-stateforyourownuseorconsumptioninOklahoma(notforresale)from avendornotrequiredtocollectordoesnotvoluntarilycollectandremitOklahomaUseTax,youarerequired toremittheOklahomaConsumerUseTaxthatisdue,checkyes.YouwillbeassignedaConsumerUseTax account.Ifyoupurchasemerchandiseout-of-stateforyourownuseorconsumption(notforresale)froma vendorthatdoescollectandremitOklahomaUseTax,checkno. Ifyouareanout-of-statebusiness,completelines27-29. Item27: (a)IfyouhaveorwillhaveanyphysicalinventoryofgoodsforthisbusinesswithintheStateofOklahoma, check yes.Youarerequiredtoobtainasalestaxpermit.IfallinventoryismaintainedoutsideoftheState, check no.  (b)Ifyouleasegoods/equipmentinOklahomayouarerequiredtoobtainasalestaxpermit. Item28: ChecktheappropriateboxtoindicatethemethodofdeliveryyouwillusefordeliveringgoodsintoOklahoma. Deliveryoptionsaredenedbelow:  • CommonCarrier: IfyoushipmerchandiseintoOklahomabycommoncarrier,thesesalesaresubjectto  Oklahomavendorusetax.Youwillreceiveausetaxpermit.  • OwnVehicles: IfyouinstallordelivermerchandiseintoOklahomainyourownvehicles,thesesalesare  subjecttosalestax.Youarerequiredtohaveasalestaxpermit.  • Both: IfyoushipmerchandiseintoOklahomabycommoncarrierandalsodelivermerchandiseinto Oklahomainyourownvehicles,youarerequiredtohaveavendorusetaxpermitandasalestaxpermit. Item29: Ifyousellandinstallorcontracttheinstallationofequipmentwithinthestate,youarerequiredtoobtaina salestaxpermit. Thefollowinglicensesrequirebondstobeposted. Thelicensingandbondingrequirementsgivenbelowarefornewbusinesses.Theymaybeincreased administrativelyinaccordancewiththeapplicablestatutestoprotectthestate’sinterest. Sales Tax Permits (Retail and Wholesale)-Licensefeedue. LowPointBeer(3.2)License-Licensefeesdue.(SalesTaxpermitrequired) •Wholesaler:Aminimumbondof$1,000withamaximumbondof$15,000isrequired.Pleasecallour   BusinessServicesSectionat405-521-4437fortheamountofbondtobeposted. •Manufacturer:Abondintheamountofthreemonthsestimatedtaxliabilityisrequired. •RetailManufacturer(BrewPub):Abondintheamountof$1,000isrequired. IntoxicatingBeveragesLicenses –Nolicensefeesdue. •WholesaleNon-ResidentSeller:Abondintheamountofthreemonthsestimatedtaxliabilityisrequiredwitha   minimumamountof$1,000. •WholesaleLiquor:Abondintheamountofthreemonthsestimatedtaxliabilityisrequiredwithaminimumamount  of$1,000. •ClassBBeer(beerinexcessof3.2):Abondintheamountofthreemonthsestimatedtaxliabilityisrequiredwith   aminimumamountof$1,000. Signature 8 Licenses,BondsandSuretyInformation Continued on page 9 Page C - Section 6 Sales and Use Tax (continued) Instructions and Definitions MixedBeverageTaxPermits–Nolicensefeedue.(SalesTaxpermitrequired) • Abondintheamountofthreemonthsestimatedtaxliabilityisrequiredwithaminimumamountof$1,500. • Foraspecialeventlicenseabondintheamountof$100isrequired. WinemakerLicense –Nolicensefeedue.(SalesTaxpermitrequired) • Aminimumbondamountof$1,000isrequired. Coin Device Distribution Permit - Permitfeedue.(SalesTaxpermitrequired) Bondsmaybeintheformofcash,suretybond,certicateofdeposit,certicateofsavings,U.S.Treasury Bonds,orothersecuritiesasdeemedacceptabletotheCommission. SuretybondsmustbeonCommissionapprovedforms.Certicatesofdepositmustbeinbothnamesjoinedby theword“or”(example:TaxpayerortheOklahomaTaxCommission).Certicatesofsavingsmustbeaccompa- niedbyapledgeofaccountontheTaxCommission’sform.Theseformsareavailableonourwebsite. QuestionsconcerningthesebondrequirementsshouldbedirectedtoourBondSectionat(405)521-4437. General Information & Reporting Requirements GeneralInformation:PermitsandLicenses UponsubmissionofthecompletedRegistrationApplication(PagesA-F)andpaymentofapplicablefees,you willbeissuedtheappropriatepermit(s)/license(s)and/oraccountnumber(s)toreportandremittaxes,ifyou qualify. Thefollowingpermitswillbeissuedonaprobationarybasisforsix(6)monthsandwillbeautomatically renewedforanadditional30months,ifyoutimelyleyourreportsandremittheappropriatetaxesdue. Thereafter,thepermitswillberenewedeverythree(3)yearsuponreceiptoftheapplicablefees.  •Sales •RetailBeer •RetailTobacco  •MixedBeverage •RetailCigarette Yourprobationarypermitwillnotautomaticallyberenewedif:  1. Factualinaccuraciesareincludedintheapplication,  2. Youoranyofthepartners,ofcersormembersoftheentityholdingtheprobationarypermitaredelin- quentinthelingoftaxreturnsand/orpaymentoftaxes,or  3. Youhavepurchasedthebusinessorstockofgoods/assetsfromabusinesswhohasataxliability. Use Tax-Avendorusetaxpermitwillbeissuedtoout-of-statevendorswhovolunteertocollectandremit usetax.Theyarenon-expiringpermits.Consumerswhopurchaseproductsout-of-statefortheirownuseor consumptionwillnotbeissuedapermit,butyouwillbeissuedanaccountnumberforthepurposeofreporting andremittingconsumerusetax. Withholding Tax-Apermitisnotissued,butyouwillbeissuedanaccountusingyourFEINforthepurposeof reportingandremittingwithholdingtax. Waste Tire Fee-Ifyouindicatedyousoldtires,youwillbeissuedasalestaxpermit,butnotbeissueda wastetirepermit.However,youwillbeissuedanaccountnumberforthepurposeofreportingandremittingthe wastetirefeecollected. MotorFuelTax-Ifyouindicatedyousoldmotorfuel(gasolineanddiesel),youmustalsocompleteanAppli- cationforMotorFuelLicense.Youwillbeissuedtheappropriatepermit(s).Theyarenon-expiringpermits. Prepaid Wireless-Ifyouindicatedyousoldprepaidwirelessservice,youwillbeissuedasalestaxpermit number,butnotbeissuedaprepaidwirelesspermit.Youwillbeissuedanaccountnumberforthepurposeof reportingandremittingtheprepaidwirelessfeecollected. 9 Licenses,BondsandSuretyInformation(continued) General Information & Reporting Requirements Sales, use, waste tire, mixed beverage, prepaid wireless and withholdingreportsaredueonorbeforethe 20thdayofthemonthfollowingeachreportingperiod. Motorfuelreportsaredueonorbeforethe25thdayofthemonthfollowingeachreportingperiod. Manufacturecigarettereportsaredueonorbeforethe20thofthemonthfollowingthereportingperiod. Wholesale cigarettereportsaredueonorbeforethe20thofthemonthfollowingthereportingperiod. Wholesale tobaccoreportsaredueonorbeforethe20thofthemonthfollowingthereportingperiod. Intoxicating beverage (wine, spirits, liquor, strong beer)reportsaredueonorbeforethe20thofthemonth followingthereportingperiod. 10 GeneralInformation:ChangesAffectingYourPermits Reporting Requirements Thefollowingtaxtypeswillrequireareporttobeledeachmonth:  •Sales.Exception:Iftaxdueislessthan$50permonth,youmaybegrantedtoreportsemi-annually.  •Use.Exception:Iftaxdueislessthan$50permonth,youmaybegrantedtoreportsemi-annually.  •MixedBeverage.  •Withholding.Exception:Iftaxdueislessthan$500perquarter,youmayreportquarterly.  •Waste Tire.Exception: Iftaxdueislessthan$50permonth,youmaybegrantedtoreportsemi-annually.  •MotorFuel. •ManufactureCigarette. •WholesaleCigarette.  •WholesaleTobacco.  •IntoxicatingBeverage(wine,spirits,liquorandstrongbeer)  •Non-intoxicatingBeverage.  •PrepaidWireless. Ifyourbusinessaddress(mailingorphysical)changes,youmustadvisetheOklahomaTaxCommissionimme- diately.CompleteOTCFormBT-115-C-W.Anewpermitcardwillbeissuedforyournewlocation. Ifyoudiscontinuedoingbusiness,youmustreturnyourpermitcard(s).Completethebackofthecardwiththe appropriateinformationandreturntotheOklahomaTaxCommission. Ifyourbusinesschangestypeofownership,(forexamplefromanindividual(soleproprietor)toaLLCor corporation)youmustcompleteanewBusinessRegistrationApplication. Ifyouchangethenameofyourbusiness,youmustadvisetheOklahomaTaxCommission,inwriting,ofthe change. Due Dates for Filing Reports [...]... currently hold or have previously held an Oklahoma Sales Tax Permit and/or Oklahoma Use Tax Permit, please list number(s): Sales Tax: Use Tax: Sales Tax: Use Tax: Sales Tax: Use Tax: Sales Tax: Use Tax: 24 Date of first sales subject to sales and/or use tax in Oklahoma (month/day/year) / / 25 Date of first sales, if applicable, subject to mixed beverage gross receipts tax (month/day/year) / / 26... Oklahoma Tax Commission pursuant to Title 68 of the Oklahoma Statutes and regulations thereunder, for identification purposes, and are deemed part of the confidential files and records of the Oklahoma Tax Commission The Oklahoma Tax Commission is not required to give actual notice of changes in any state tax law D Application continued on page E 40001 Oklahoma Business Registration License and Fees Business. .. at www .tax. ok.gov, then select the “QuickTax” system link You may also use the QuickTax telephone system by calling 1(866) 240-5460 If you have any questions, call (405) 521-3160 A vendor may apply for an exception to the requirement to file electronically Such request should be made in writing to: Business Tax Electronic Filing Coordinator Oklahoma Tax Commission P.O Box 269057 Oklahoma. .. for Additional Information? No matter what the tax topic, from ad valorem taxes to sales tax rates to tag agent locations, the Oklahoma Tax Commission has many formats available to you to get any additional information you might need Give us a call or visit! Oklahoma Tax Commission Offices In State Toll Free • (800) 522-8165 Oklahoma City • 2501 North Lincoln Boulevard • (405) 521-3160 Tulsa • 440... 40001 Oklahoma Business Registration Application Business Name: Section 4 FEIN/SSN: Withholding Tax: For multiple locations, indicate the number of copies attached: 6 Do you now or do you intend to withhold Oklahoma Income Tax from employees? Yes No (a) If “yes” on item 6, do you expect to withhold more than $500 per quarter? Yes No (b) If “yes” on item 6, date you will begin/began withholding Oklahoma. .. _Tax 9 Coin-Operated Device Distributor Permit .$ 200.00 COP $ .00 Make Checks Payable to: Oklahoma Tax Commission TOTAL AMOUNT DUE $ .00 - CSF $ .00 $ E 00 This page intentionally left blank Form Number G-900 Revised 5-2012 Affidavit Verifying Lawful Presence in the United States All sole proprietors applying for a business permit or license with the Oklahoma Tax Commission. .. reviewed A taxpayer may protest the determination of the Commission as provided by Title 68, O.S Section 207 pursuant to OAC 710:1-5-21 through 710:1-5-48, the Rules of Practice and Procedure before the Commission 11 This page intentionally left blank 40001 Oklahoma Business Registration Application BTRG Business Name: Section 1 AP FEIN/SSN: Indicate the reason(s) for filing this form: A New Business. .. outside Oklahoma that are for your company’s consumption or use in Oklahoma, and are not for resale on which tax is owed? (see instructions on page 7) Yes No Yes No If you are an out-of-state business, please complete lines 27-28 27 (a) Do you maintain an inventory for sale in Oklahoma? (b) Do you lease goods/equipment in Oklahoma? Yes No 28 How are your goods delivered in Oklahoma? ... at home or place of business, and • The taxpayer does not use a tax preparer that has computer and internet access, and • The taxpayer is unable to use the telephone option of the QuickTax system The exception, if granted, will be in effect for 12 months At the end of the exception period, the taxpayer must begin to file electronically or will have to re-apply for the exemption The taxpayer’s electronic... INFORMATION! Electronic Filing Required OTC Rule 710:65-3-1(d) requires all new sales tax registrants to report and remit sales tax electronically (online) unless the registrant receives an exception to the electronic filing requirement Permit holders may retain a 1.00% discount for timely filing The Oklahoma Tax Commission s QuickTax system provides you with the capability to file electronically and also offers . The Oklahoma Tax Commission providesfreeworkshopstoprovidethisvitalinformation.Itisalsothegoal oftheworkshopstoinstructexistingbusinessesonproper business registration, tax reporting, tax bookkeeping anddocumentationof tax exemptions.  The Oklahoma Tax Commission conductstheseworkshopsin Oklahoma City,Tulsaandotherlocations throughoutthestateasneeded,onamonthlybasis.Theworkshopslastapproximatelythreehoursandfocus onthefollowingtopics: . continued on page D City State Zip 40001 Sales Tax: Sales Tax: Sales Tax: Sales Tax: Use Tax: Use Tax: Use Tax: Use Tax: Signature: Asoleowner,generalpartner,responsiblecorporateofcer,member,orauthorizedrepresentative must