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The Oklahoma Sales Tax Report form is a critical document for businesses operating in the state, serving as the official means for reporting sales tax collections to the Oklahoma Tax Commission. This form requires essential information such as the taxpayer's identification number, the reporting period, and the due date for submission. Businesses must detail their total sales, including both taxable and non-taxable amounts, while also accounting for exemptions through a dedicated schedule. The form guides users through calculating net taxable sales and the corresponding state and local taxes owed. Specific sections address discounts for timely payments, interest on late submissions, and penalties for non-compliance, ensuring that businesses are fully informed of their obligations. Furthermore, the report must be submitted even if no sales occurred during the reporting period, highlighting the importance of maintaining accurate records. Understanding the intricacies of this form is vital for compliance and avoiding unnecessary fees, making it an essential component of business operations in Oklahoma.
Document Properties
| Fact Name | Description |
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| Form Identifier | The Oklahoma Sales Tax Report form is identified as STS 4100200, with a revision date of October 2003. |
| Filing Requirement | Every vendor responsible for collecting or remitting Oklahoma sales tax must file this report, regardless of whether any tax is due. |
| Due Date | The report must be postmarked by the 20th day of the month following the reporting period specified in Item C. |
| Taxpayer Identification | Taxpayers must provide their Federal Employer Identification Number (FEIN) or Social Security Number (SSN) in Item A. |
| Exemption Schedule | Line 3 of the report includes a Sales Tax Exemption Schedule, where taxpayers can list various exemptions from gross receipts. |
| Tax Calculation | Net taxable sales are calculated by subtracting total exemptions from the total sales and removed inventory. |
| Discount Eligibility | A 1.25% discount is available for timely payments, provided the report is filed by the due date. |
| Interest and Penalties | Interest may accrue on late payments, and a 10% penalty applies if the report is not postmarked within 15 days of the due date. |
| Contact Information | For assistance, taxpayers can contact the Oklahoma Tax Commission at (405) 521-3160. |
Common mistakes
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Incorrect Taxpayer Identification Number: Failing to enter the correct FEIN or SSN can delay processing. Always double-check this information.
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Missing Reporting Period: Not specifying the correct month(s) and year can lead to confusion. Ensure this is filled out accurately.
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Due Date Errors: Entering the wrong due date can result in late penalties. Verify the due date printed on the form.
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Overlooking Address Changes: If your business or mailing address has changed, mark the appropriate box and provide the updated information.
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Incorrect Total Sales Entry: Make sure to enter the total sales amount correctly, including both taxable and non-taxable sales.
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Exemption Calculation Mistakes: Miscalculating total exemptions can lead to incorrect net taxable sales. Use the exemption schedule carefully.
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Neglecting to Sign and Date: Forgetting to sign and date the report can result in rejection. Always check for this before submission.
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Improper Tax Rate Application: Using an incorrect tax rate for city or county taxes can lead to underpayment or overpayment. Confirm the rates.
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Missing Supplement Pages: If additional cities or counties are involved, ensure all supplement pages are included and completed.
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Not Following Submission Instructions: Failing to send a separate check or not including the taxpayer number on the check can cause delays. Adhere to all submission guidelines.
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Misconceptions
Misconception 1: The Oklahoma Sales Tax Report form is only for businesses that sell taxable goods.
This form must be filed by all vendors, even if there were no taxable sales during the reporting period. Every vendor is responsible for reporting sales tax, regardless of whether they collected any tax.
Misconception 2: You can submit the form anytime before the due date without penalties.
The report must be postmarked by the 20th day of the month following each reporting period. Late submissions can incur penalties and interest, so timely filing is essential.
Misconception 3: Only the total sales amount is needed on the form.
In addition to total sales, you must report removed inventory, exemptions, and calculate net taxable sales. Each line has specific instructions that must be followed for accurate reporting.
Misconception 4: Discounts are available for all late submissions.
Discounts only apply if the report is filed electronically by the due date. If the report is late, no discount can be claimed, which can significantly increase the total amount due.
Misconception 5: You can file the form without providing your taxpayer identification number.
It is mandatory to include your Federal Employer Identification Number (FEIN) or Social Security Number (SSN) on the form. This information is crucial for identification purposes and helps ensure accurate processing.
Misconception 6: The Oklahoma Tax Commission will notify you of any changes in tax laws.
The Oklahoma Tax Commission is not required to provide actual notice of changes in state tax laws. It is the responsibility of the vendor to stay informed about any updates that may affect their tax reporting.
Preview - Oklahoma Sales Tax Report Form
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4100200 |
222 |
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IF REPORT IS TYPED P. |
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OR MACHINE PRINTED |
OKLAHOMA SALES |
TAX |
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SEE INSTRUCTIONS |
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A. Taxpayer FEIN/SSN |
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B. Reporting Period |
C. Due Date |
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- OFFICE USE ONLY - |
F.C. |
P.T. |
Mailing |
Business |
G. Out of Business |
REPORT |
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D. Permit Number |
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F. Address Change
E.MAILING ADDRESS
1. Total Sales (Whole dollars only)
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Removed from inventory and |
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consumed or used or purchases |
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for which direct payment is due |
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Total exemptions |
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(Total from Schedule N. below) |
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Net Taxable Sales |
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5. STATE TAX
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CITY AND COUNTY TAX COMPUTATION
I. City/County |
J. City/County Name |
K. Net Sales Subject To Tax |
L. Tax Rate |
M. Amount of Tax Due (multiply item K. by item L.) |
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N. SALES TAX EXEMPTION SCHEDULE
3a. Sales To Those Holding Sales Tax Permits or direct pay permits
3b. Gasoline Sales With State
Gasoline Tax Paid .....................
3c. Motor Vehicle Sales On Which
Excise Tax Has Been Paid ..........
3d. Agricultural Sales ......................
3e. Sales Subject To Federal Food
Stamp Exemption ......................
3f. Returned Merchandise ...............
3g. Other Legal sales tax exemptions
(explain on reverse) ...................
Ideclare that the information in this document and any attachments is true and correct to the best of my knowledge and belief.
SIGN |
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HERE: |
DATE |
14.Total Lines 6 through 13 .....
15.Total from Supplement pages
16.Tax Due
(Add Lines 5, 14 and 15) ....
17.Discount .............................
See Instructions
18.Interest ...............................
19.Penalty ................................
20.Less Approved Credit (Attach Credit Voucher) ......
21.TOTAL DUE
(if No Total Due put '0') .......
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GENERAL INSTRUCTIONS
Please use a #2 pencil or pen with black ink to make your entries on this form. If you type your report, please type "XXX" over "222" in box P. at the top of the form. If your mailing address or your business address has changed place an "X" in the proper Box F and enter the correct information in space provided below. If you are not required to file this form, call the Oklahoma Tax Commission at
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SPECIFIC INSTRUCTIONS |
ITEM A. - |
Enter your taxpayer identification number. |
ITEM B. - |
Enter the month(s) and year for the sales being reported.(Begin with |
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the month when you made your first sale) |
ITEM C. - |
Enter the date the report is due. |
ITEM D. - |
Enter your Sales Tax Permit Number. |
ITEM E. - |
Provide your name and mailing address. |
ITEM H. - |
Enter the total number of pages enclosed in the boxes to the right of |
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the word "of." |
If you are closing your business and this will be your last sales tax return, mark over the "X" in block "G." and return your permit card with this report to the Oklahoma Tax Commission for cancellation.
LINE 1 (TOTAL SALES)- Enter the total amount of gross receipts of all sales, including taxable and
LINE 2 (REMOVED FROM INVENTORY)- Enter the sales value of tangible personal property purchased for resale and consumed or used in this reporting period. Any merchandise purchased tax exempt with your sales tax permit and withdrawn for use by you or your business is to be included in this line. Also include amounts for purchases for which you are paying the sales tax directly to the Oklahoma Tax Commission.
LINE 3 (TOTAL SALES TAX EXEMPTIONS)- Use the Exemption Schedule, Item N, to compute the authorized exemptions from gross receipts for this reporting period. (Use Lines 3a. thru 3g.). Enter the amount of total sales tax exemptions on Line 3, at top.
3g. Explanation of 'Other Sales tax exemptions':
LINE 4 (NET TAXABLE SALES)- Subtract line 3 from the total of lines 1 and 2 to arrive at net taxable sales. If you have no amount subject to tax, leave blank.
LINE 5 (STATE TAX)- Multiply Line 4 by the applicable tax rate. If there is no tax due, leave blank.
LINES 6 THROUGH LINE 13 - We are aware the computer printed information is subject to change: therefore, we have provided blank lines for you to add cities/counties as needed. If any computer printed information is incorrect line through the incorrect information and write in the correct data. If no taxable sales were made for a computer printed City/County, leave the line blank.
Column I. - Enter the code for each city or county for which you are
If additional space is needed to report more cities/counties, call our office at
LINE 14 (TOTAL LINES 6 THROUGH 13)- Add the City/County tax due from lines 6 through 13, Column M.
LINE 15 (TOTAL FROM SUPPLEMENT PAGES)- Total the tax due amounts from Line 39 of all supplement pages of city/county taxes.
LINE 16 (TAX DUE)- Add the amounts on Line 5, 14 and 15. This will be the total state, city, county tax due before any discount, interest, or penalty is applied.
LINE 17 (DISCOUNT)- If this report and remittance is not filed electronically by the due date shown in Item C, you are only eligible for a 1.25% discount for timely payment. Multiply Line 16 (tax) by .0125. The maximum discount allowed is $3,300.00. Make no entry if this report is late. No discount allowed for Direct Pay.
LINE 18 (INTEREST)- If this report and remittance is postmarked after the due date shown in Item C, the tax is subject to interest from the due date (Item C) until it is paid. Multiply the amount on Line 16 by .0125 the applicable rate for each month or part thereof that the report is late.
LINE 19 (PENALTY)- If this tax report and remittance is not postmarked within 15 calendar days of the due date, a 10% penalty is due. Multiply the tax amount on Line 16 by .10 to determine the penalty.
LINE 20 (LESS APPROVED CREDIT)- Enter the amount of credit taken. Use any OTC credit voucher(s) issued for a previous over payment of taxes. Attach the credit voucher(s) to this report.
LINE 21 (TOTAL DUE)- Total the report: Line 16, minus Line 17 and 20, plus line 18 and Line 19.
Sign and date the report and mail it with your payment in the enclosed return envelope to:
OKLAHOMA TAX COMMISSION
P.O. BOX 26850
OKLAHOMA CITY, OK
WHO MUST FILE
Every vendor who is responsible for collecting/remitting payment of Oklahoma sales tax must file a Sales Tax Report. Reports must be filed for every period even though there is no amount subject to tax nor any tax due.
WHEN TO FILE
Reports must be postmarked on or before the 20th day of the month following each reporting period. The due date for filing this report is printed in Item C.
PAYMENT
Please send a separate check with each report submitted and put your Taxpayer No. (Item A.) on your check.
WHO TO CONTACT FOR ASSISTANCE
For assistance, call (405)
Mandatory inclusion of Social Security and/or Federal identification numbers is required on forms filed with the 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.
Column J. -
Column K. -
Column L. -
Column M.
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remitting tax that has not been computer printed.
Print the name of the city or county for which you are remitting tax that has not been computer printed.
Enter the "taxable sales" for each city or county. If no "taxable sales" were made, leave blank.
Enter the current sales tax rate for each city/county for which you are remitting tax that has not been computer printed. Multiply the amounts in Col. K times the rates in Col. L and enter the sales tax due for each city/county.
The Oklahoma Tax Commission is not required to give actual notice of changes in any state tax law.
Changes in Business Mailing Address: |
Changes in Business Location Address: |
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FAQ
What is the Oklahoma Sales Tax Report form?
The Oklahoma Sales Tax Report form, also known as STS 4100200, is a document that vendors in Oklahoma must complete to report and remit sales tax collected during a specific reporting period. It includes sections for total sales, exemptions, and tax calculations for state, city, and county taxes. This form must be filed even if there are no taxable sales during the reporting period.
Who is required to file the Oklahoma Sales Tax Report?
Every vendor responsible for collecting and remitting Oklahoma sales tax must file this report. This requirement applies to all businesses, regardless of whether they had any taxable sales during the reporting period. Failure to file can result in penalties.
When is the Oklahoma Sales Tax Report due?
The report is due on or before the 20th day of the month following the reporting period. The specific due date is indicated in Item C of the form. It is crucial to postmark the report by this date to avoid penalties and interest charges.
What information is needed to complete the form?
To complete the form, you will need your taxpayer identification number, the reporting period, your sales tax permit number, and your business address. Additionally, you'll need to provide total sales figures, any exemptions, and calculate the net taxable sales to determine the tax due.
What happens if I miss the filing deadline?
If the report is postmarked after the due date, interest will accrue on the tax amount due. The interest is calculated at a rate of 1.25% for each month or part thereof that the report is late. Furthermore, a 10% penalty will apply if the report is not postmarked within 15 calendar days after the due date.
How do I calculate the total tax due?
To calculate the total tax due, first, determine your net taxable sales by subtracting total exemptions from total sales. Multiply this amount by the applicable tax rate. Then, add any city and county taxes due, and apply any discounts, interest, or penalties as necessary. The final amount will be your total due.
Can I file the Oklahoma Sales Tax Report electronically?
While the form can be completed by hand or typed, electronic filing options may be available through the Oklahoma Tax Commission's website. Filing electronically may provide benefits such as faster processing and the ability to track your submission. Check the Oklahoma Tax Commission's resources for more information on electronic filing.
Who can I contact for assistance with the form?
If you have questions or need assistance while completing the Oklahoma Sales Tax Report, you can call the Oklahoma Tax Commission at (405) 521-3160. They can provide guidance on completing the form and understanding your tax obligations.
Documents used along the form
The Oklahoma Sales Tax Report form is an essential document for businesses operating in Oklahoma. However, it is often accompanied by various other forms and documents that help ensure compliance with tax regulations. Understanding these additional documents can simplify the filing process and help business owners manage their tax obligations effectively.
- Sales Tax Exemption Certificate: This certificate allows certain purchases to be exempt from sales tax. Businesses must provide this document to suppliers to avoid being charged sales tax on qualifying items.
- Sales Tax Permit: Before collecting sales tax, businesses must obtain a sales tax permit from the Oklahoma Tax Commission. This document proves that a business is authorized to collect sales tax from customers.
- Monthly Sales Tax Summary: This summary provides a breakdown of sales for the month, detailing taxable and non-taxable sales. It helps in preparing the Sales Tax Report by summarizing the necessary figures.
- Tax Credit Voucher: If a business has overpaid taxes in a previous period, it may receive a tax credit voucher. This document can be used to offset future tax liabilities, making it an important tool for managing cash flow.
- Use Tax Report: Businesses that purchase items without paying sales tax may need to file a Use Tax Report. This document ensures that use tax is paid on items brought into Oklahoma for business use.
- Business Registration Form: This form registers a business with the state and is often required before applying for a sales tax permit. It includes basic information about the business structure and ownership.
- Annual Franchise Tax Report: Some businesses must file this report to calculate their franchise tax based on their revenue. While separate from sales tax, it is essential for maintaining compliance with state tax obligations.
- Real Estate Purchase Agreement: This crucial document is essential for buying or selling property in Texas, outlining all terms of the transaction. For a comprehensive guide and access to the form, visit UsaLawDocs.com.
- Income Tax Return: Businesses must file an annual income tax return, which details their earnings and tax liabilities. This document is crucial for understanding the overall tax position of the business.
- Employee Withholding Forms: If a business has employees, it must complete forms related to employee withholding taxes. This includes forms like the W-2 and 1099, which report earnings and taxes withheld from employee paychecks.
- Audit Documentation: In case of an audit, businesses should maintain thorough documentation, including receipts, invoices, and previous tax filings. This information can substantiate claims made in the Sales Tax Report.
By familiarizing themselves with these additional forms and documents, business owners can navigate the complexities of Oklahoma's tax system more confidently. Proper preparation and understanding of these requirements can lead to smoother filing processes and reduced risk of penalties or audits.
Guide to Using Oklahoma Sales Tax Report
Filling out the Oklahoma Sales Tax Report form is an important task for businesses that collect sales tax. This process requires careful attention to detail to ensure accuracy. Follow these steps to complete the form correctly.
- Gather your information: Collect your taxpayer identification number, sales tax permit number, and details about your sales and exemptions.
- Fill in your identification: In box A, enter your FEIN or SSN. In box B, specify the reporting period (month and year). In box C, write the due date for the report.
- Provide your business details: In box D, enter your Sales Tax Permit Number. In box E, fill out your name and mailing address. If your address has changed, mark box F.
- Count your pages: In box H, write the total number of pages you are submitting.
- Report total sales: On line 1, enter the total amount of all sales made during the reporting period.
- Account for removed inventory: On line 2, report the value of any inventory that was consumed or used during this period.
- Calculate exemptions: Use the exemption schedule (Item N) to determine total exemptions and enter that amount on line 3.
- Determine net taxable sales: Subtract the total exemptions (line 3) from the total sales (lines 1 and 2) and enter the result on line 4.
- Calculate state tax: Multiply the net taxable sales (line 4) by the applicable tax rate and enter that amount on line 5.
- Fill in city/county tax information: For lines 6 to 13, enter details for each city or county where you owe tax, including taxable sales and tax rates.
- Sum city/county taxes: Add the amounts from lines 6 through 13 and enter the total on line 14.
- Include totals from supplements: If you have additional pages, sum the tax due amounts from those pages and enter the total on line 15.
- Calculate total tax due: Add the amounts from lines 5, 14, and 15 to find the total tax due and write it on line 16.
- Apply discounts, interest, and penalties: Complete lines 17 through 20 as applicable, then calculate the final total due on line 21.
- Sign and date: Make sure to sign and date the report at the bottom before mailing it.
- Mail your report: Send the completed report along with your payment to the Oklahoma Tax Commission using the provided envelope.