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The Oklahoma 13 79 form serves as a crucial document for entities seeking exemption from the excise tax imposed under the Oklahoma Motor Fuel Tax Code. Designed to streamline the process for specific organizations, this form allows eligible buyers, such as public school districts, volunteer fire departments, and federally recognized Indian tribes, to purchase fuel without incurring additional tax liabilities. To initiate the exemption, buyers must provide pertinent information, including their name, address, and taxpayer identification number, alongside details about the vendor and the specific type of fuel being purchased. The form requires the buyer to select the applicable entity type and fuel type, ensuring clarity and compliance. Additionally, it emphasizes the importance of accurate completion, as any fraudulent use could lead to significant penalties. Vendors are mandated to retain this document for a minimum of three years, further underscoring its importance in the regulatory landscape. Overall, the Oklahoma 13 79 form is a vital tool for eligible entities to navigate fuel purchases efficiently while adhering to state tax regulations.

Document Properties

Fact Name Details
Purpose This form supports a buyer's claim for exemption from excise tax under the Oklahoma Motor Fuel Tax Code.
Retention Period Vendors must retain this exemption certificate for a minimum of three years.
Eligible Entities Eligible entities include public school districts, volunteer fire departments, and federally recognized Indian tribes, among others.
Fuel Types Buyers can claim exemptions for various fuel types, including gasoline, undyed diesel, CNG, and LNG.
Fraudulent Use Penalties The buyer acknowledges that fraudulent use of the certificate will result in tax payment along with penalties and interest.
Signature Requirement An original signature from the buyer is required on the form to validate the exemption claim.
Duplicate Use Except for the original signature, this form may be duplicated for future fuel purchases.
Omitting Information Consequences Failure to provide required information may lead to disallowance of the exemption.

Common mistakes

  1. Failing to complete a separate form for each exempt entity: It is crucial to remember that a distinct exemption certificate must be filled out for each type of entity. Attempting to combine multiple entities on one form can lead to disqualification of the exemption.

  2. Incorrectly selecting the type of entity: The form requires you to check only one type of entity. Selecting more than one or choosing the wrong category can invalidate the exemption claim.

  3. Not providing accurate fuel type information: Ensure that you check all applicable fuel types and accurately fill in the number of gallons purchased. Inaccuracies here can lead to complications during tax audits.

  4. Omitting required contact information: Buyers must provide complete contact details, including the correct address and phone number. Missing this information can delay processing and may result in penalties.

  5. Neglecting the original signature requirement: The form must include an original signature. Submitting a photocopy or electronic signature may lead to rejection of the exemption claim.

Misconceptions

The Oklahoma 13-79 form is often misunderstood. Here are four common misconceptions about this exemption certificate:

  • Misconception 1: The form can be used by any buyer for any type of fuel.
  • This is incorrect. The 13-79 form is specifically designed for certain entities, such as public school districts or volunteer fire departments. Each entity must complete a separate form for the exemption to apply.

  • Misconception 2: The exemption lasts indefinitely once the form is submitted.
  • This is not true. The exemption is only valid for the specific purchase period indicated on the form. Buyers must renew their exemption for each purchase period.

  • Misconception 3: The vendor does not need to keep the form for record-keeping.
  • In reality, the vendor is required to retain the 13-79 form for at least three years. This helps ensure compliance with tax regulations.

  • Misconception 4: The form does not need to be signed to be valid.
  • This is false. An original signature from the buyer is necessary for the form to be considered valid. Without it, the exemption may be disallowed.

Preview - Oklahoma 13 79 Form

FORM 13-79

REVISED 11-2013

EXEMPTION CERTIFICATE

To support Buyer’s claim for an exemption from payment of Excise Tax levied under the Oklahoma Motor Fuel Tax Code.

(Vendor shall retain this document for not less than three (3) years)

______________________________________________

_______________________________________________

Name of Vendor

Vendor FEIN

_________________________________________________________________________________________________

Address of Vendor

_____________________________________________________

______________

__________________________

City

State

Zip Code

To be submitted to the following Supplier, CNG and/or LNG Wholesaler/Retailer:

Name: ________________________________________

FEIN: __________________________________________

THIS EXEMPTION APPLIES TO: (CHECK ONLY ONE TYPE OF ENTITY)

COMPLETE A SEPARATE EXEMPTION CERTIFICATE FOR EACH EXEMPT ENTITY.

Public School District, FFA, 4-H Club for the Purpose of Transporting Public School Children

School District for Operation of Vehicles Used in Driver Training

Volunteer Fire Department

Rural Electric Cooperative

Rural Water and Sewer District

Rural Amublance Service District

Federally Recognized Indian Tribe

Agency or Instrumentality of the United States

City, County, or Town

State of Oklahoma, Underground Storage Fee

FOR PURCHASE OF: (CHECK WHICH FUEL TYPE(S) APPLY)

Gasoline

Undyed Diesel

(Number of Gallons: _____________________ )

(Number of Gallons: _____________________ )

CNG

Petroleum Underground

(Number of Gallons: _____________________ )

Storage (Number of Gallons: ______________ )

LNG

(Number of Gallons: _____________________ )

Period in which the fuel was purchased: _______________________________________________________________

The BUYER understands that the fraudulent use of this certiicate to obtain fuel without paying the tax levied will result in BUYER paying the tax, with penalties and interest.

______________________________________________

_______________________________________________

Name of Buyer

Social Security Number or FEIN

_____________________________________________________________________ ( ______ ) _________________

Address of BuyerTelephone Number of Buyer

_____________________________________________________ ______________

__________________________

City

State

Zip Code

______________________________________________

_______________________________________________

Signature of Buyer

Date Signed

 

______________________________________________

_______________________________________________

Printed or Typed Name of Person Signing

Title of Person Signing

 

OMITTING Information required by Section 500.13 may result in the DISALLOWANCE of the Exemption.

Except for the ORIGINAL SIGNATURE, this form may be duplicated for future purchases.

FAQ

What is the purpose of the Oklahoma 13 79 form?

The Oklahoma 13 79 form is an Exemption Certificate. It helps buyers claim an exemption from paying Excise Tax under the Oklahoma Motor Fuel Tax Code. This form is crucial for certain entities, like public schools or volunteer fire departments, allowing them to purchase fuel without incurring this tax. It's important that the vendor keeps this document for at least three years for record-keeping purposes.

Who can use the Oklahoma 13 79 form?

This form is specifically designed for various entities that qualify for an exemption. These include public school districts, FFA and 4-H clubs, volunteer fire departments, and rural electric cooperatives, among others. Each entity must fill out a separate exemption certificate for every purchase to ensure compliance with the regulations.

What information is required to complete the form?

To complete the Oklahoma 13 79 form, you need to provide specific details. This includes the name and address of both the vendor and the buyer, along with the buyer's Social Security Number or FEIN. You will also need to indicate the type of fuel being purchased, the number of gallons, and the period in which the fuel was bought. Missing any required information could lead to the exemption being disallowed.

What happens if the form is misused?

If someone fraudulently uses the Oklahoma 13 79 form to obtain fuel without paying the required tax, they will be held responsible for paying that tax. Additionally, penalties and interest may apply. It’s crucial to use this form honestly to avoid any legal or financial repercussions.

Documents used along the form

The Oklahoma 13-79 form serves as an Exemption Certificate for buyers seeking relief from the Excise Tax under the Oklahoma Motor Fuel Tax Code. It is essential for various entities to utilize this form correctly to avoid penalties. In conjunction with this form, several other documents may be required to ensure compliance with state regulations. Below is a list of these documents, each accompanied by a brief description.

  • Form 13-78: This form is used for reporting the purchase of motor fuel by exempt entities. It provides a detailed account of the fuel purchased and is necessary for record-keeping.
  • Form 13-80: This document serves as an application for a refund of excise taxes paid on fuel that is later determined to be exempt. It is crucial for entities seeking reimbursement.
  • Form 13-81: This is a declaration of intent to use motor fuel for exempt purposes. It must be filed prior to purchasing fuel to qualify for the exemption.
  • Supplier’s Invoice: An invoice from the fuel supplier is required to validate the purchase. It should detail the type and quantity of fuel purchased, along with the applicable tax charges.
  • Proof of Exempt Status: Documentation proving the buyer’s exempt status, such as a charter or certificate, may be necessary to support the exemption claim.
  • Texas RV Bill of Sale form: This legal document records the sale and purchase of a recreational vehicle in the state of Texas, serving as proof of transfer of ownership from the seller to the buyer. For more information, check UsaLawDocs.com.
  • Tax Identification Number (TIN): This document provides the unique identification number assigned to the buyer, which is essential for tax reporting purposes.
  • Purchase Order: A formal purchase order may be required to initiate the transaction. It outlines the terms of the sale and confirms the buyer’s intent to purchase fuel.
  • Fuel Usage Log: This log tracks the usage of fuel purchased under the exemption. It is important for maintaining accurate records and ensuring compliance with state regulations.
  • Annual Report: Some entities may need to submit an annual report detailing their fuel purchases and usage to maintain their exempt status.

Each of these documents plays a critical role in the process of claiming an exemption from fuel taxes in Oklahoma. Properly completing and maintaining these forms can help prevent future legal complications and ensure compliance with state tax laws.

Guide to Using Oklahoma 13 79

Completing the Oklahoma 13 79 form requires careful attention to detail to ensure all necessary information is accurately provided. Once filled out, this form will support a buyer's claim for exemption from excise tax under the Oklahoma Motor Fuel Tax Code. It is important to retain a copy for record-keeping purposes.

  1. Begin by entering the Name of Vendor in the first blank line.
  2. Fill in the Vendor FEIN in the next blank line.
  3. Provide the Address of Vendor, including street address, city, state, and zip code.
  4. Identify the Supplier (CNG and/or LNG Wholesaler/Retailer) by entering their Name and FEIN.
  5. Select the type of entity by checking only one box from the list provided. Make sure to complete a separate form for each exempt entity.
  6. Indicate the type of fuel being purchased by checking the appropriate boxes. Fill in the Number of Gallons for each applicable fuel type.
  7. Specify the Period in which the fuel was purchased in the designated space.
  8. Provide the Name of Buyer and the corresponding Social Security Number or FEIN.
  9. Enter the Address of Buyer, including street address, city, state, and zip code.
  10. Fill in the Telephone Number of Buyer.
  11. Sign and date the form in the appropriate spaces for the Signature of Buyer and Date Signed.
  12. Print or type the Name of Person Signing and their Title in the designated areas.