Official Oklahoma 13 79 Form

Detailed Instructions for Using Oklahoma 13 79

Once you've decided to fill out the Oklahoma 13-79 form, you are moving forward with claiming an exemption from the payment of Excise Tax under the Oklahoma Motor Fuel Tax Code. This form is instrumental for various entities, including public schools, volunteer fire departments, etc., to obtain fuel without the tax burden, under specific conditions. The process involves providing detailed information about both the buyer and vendor, along with specifying the type of entity making the purchase and the kind of fuel for which the exemption is claimed. Remember, the accurate completion and retention of this form are crucial, as it must be retained by the vendor for a minimum of three years for compliance and verification purposes.

1. Start by entering the Name of the Vendor at the top of the form, ensuring it's correctly spelled.
2. Fill in the Vendor FEIN next to the vendor's name. This is the Federal Employer Identification Number.
3. Provide the Address of the Vendor, including city, state, and zip code in the designated spaces.
4. Identify the intended Recipient of the exemption certificate by entering the Name and FEIN of the Supplier, CNG, and/or LNG Wholesaler/Retailer.
5. Select the type of entity that applies to your organization by checking the appropriate box. Ensure to fill out a separate form for each exempt entity if applicable.
6. Indicate the type(s) of fuel you are purchasing and the quantity in gallons. Check all that apply among Gasoline, Undyed Diesel, CNG, LNG, and Petroleum Underground Storage.
7. Specify the purchase period for the fuel in the space provided.
8. Complete the buyer's information section, including the name of the buyer, Social Security Number or FEIN, address, telephone number, city, state, and zip code.
9. Sign the document in the space labeled 'Signature of Buyer' to authenticate the form. Make sure the date is also included.
10. Enter the printed or typed name of the person signing and their title within the organization.

After the form is filled out, it’s important to review it for accuracy and completeness. Omitting any required information might lead to the disallowance of the exemption. Upon final review and signing, the form should be submitted to the designated supplier, wholesaler, or retailer. Mindful retention of a copy for your records and compliance is advised, in addition to remembering that the original signed document may be duplicated for future purchases. This ensures a smooth transaction and compliance with Oklahoma tax laws, benefitting both the vendor and the buyer through the exemption process.

1. What is the purpose of the Form 13-79 in Oklahoma?

   The purpose of Form 13-79 is to support the buyer's claim for an exemption from payment of Excise Tax levied under the Oklahoma Motor Fuel Tax Code. This form is necessary for entities that are eligible for exemption to purchase fuel without the added tax for specific usage.

2. Who needs to complete Form 13-79?

   Entities such as Public School Districts, FFA, 4-H Clubs, Volunteer Fire Departments, Rural Electric Cooperatives, Rural Water and Sewer Districts, Rural Ambulance Service Districts, Federally Recognized Indian Tribes, Agencies or Instrumentalities of the United States, Cities, Counties, Towns, and the State of Oklahoma for certain operations are required to complete Form 13-79 for exempt fuel purchases.

3. What information is required on Form 13-79?

   Required information includes the name and FEIN of the vendor, name and FEIN of the supplier, and the specific entity type that is claiming the exemption. Additionally, the types of fuel purchased and the quantity for each, the purchase period, and buyer information including name, address, telephone number, and signature must be filled out.

4. How long must the vendor retain the filled out Form 13-79?

   Vendors are required to retain the completed form for no less than three (3) years. This retention period assists in documentation and verification processes for tax exemption claims.

5. Can one Form 13-79 cover multiple entities?

   No, a separate Form 13-79 must be completed for each exempt entity. This requirement ensures that each exemption claim is clearly documented and associated with a specific entity's fuel purchase.

6. What types of fuel purchases can be exempted using Form 13-79?

   Exemptions can be claimed for various types of fuel purchases, including gasoline, undyed diesel, Compressed Natural Gas (CNG), Petroleum Underground Storage, and Liquefied Natural Gas (LNG). The buyer must indicate the type(s) of fuel and the quantity being purchased on the form.

7. What are the consequences of fraudulent use of Form 13-79?

   The buyer understands that fraudulent use of this certificate to obtain fuel without paying the required tax will result in the buyer being responsible for paying the tax, along with any penalties and interest. This emphasizes the importance of honest and accurate completion of the form.

When filling out the Oklahoma 13-79 form, used for claiming exemption from Excise Tax under the Oklahoma Motor Fuel Tax Code, individuals often make mistakes that can lead to complications or the disallowance of the exemption. Here are nine common errors to avoid:

1. Not checking the appropriate entity type box: The form requires that you check only one type of entity. Failing to select an entity or selecting more than one can invalidate the exemption.
2. Incomplete fuel type selection: Buyers must check which fuel type(s) they are purchasing. Skipping this step or not specifying the number of gallons can lead to processing delays.
3. Omitting the period of purchase: It's essential to specify the period in which the fuel was purchased. Neglecting to include this information can result in exemption denial.
4. Using incorrect numbers for gallons: Accurately reporting the number of gallons for each fuel type is crucial. Inaccurate reporting can lead to erroneous exemptions or denials.
5. Failing to provide the buyer’s name and FEIN or Social Security Number: This information is critical for the exemption application. Missing or inaccurate information can void the document.
6. Leaving the vendor information blank: Vendor name, FEIN, and address are necessary for the form’s completion. Forms submitted without complete vendor information may be rejected.
7. Forgetting to sign or date the form: An original signature and the date signed are mandatory. Unsigned or undated forms will not be processed.
8. Not printing or typing the name and title of the person signing: Alongside the signature, the printed or typed name and title of the signer must be included for verification purposes.
9. Creating duplicates without the original signature: Copies of the form are allowed for future purchases, but each must have an original signature. Photocopies or scanned signatures may not be accepted.

It is crucial for individuals seeking tax exemption under the Oklahoma Motor Fuel Tax Code to be meticulous when completing the Form 13-79. Avoiding these common errors can help ensure that the application process is smooth and the request for exemption is successfully processed.

When handling the Oklahoma 13-79 form, which is an exemption certificate for certain entities to claim exemption from the payment of Excise Tax under the Oklahoma Motor Fuel Tax Code, several other documents and forms are often used to ensure compliance and thorough documentation. The forms and documents typically associated with or necessary for the comprehensive processing and utilization of the Oklahoma 13-79 form are detailed below.

• Form 01-339 - Texas Sales and Use Tax Exemption Certification: Similar to the 13-79, used for claiming sales tax exemptions in Texas, often needed if the entity operates across state lines.
• IRS W-9 Form - Request for Taxpayer Identification Number and Certification: Used to provide the correct taxpayer identification number to entities that are required to file information returns with the IRS.
• Form 1040 - U.S. Individual Income Tax Return: Might be needed for verification of income or tax status for individual buyers claiming exemption.
• Form 941 - Employer’s Quarterly Federal Tax Return: Required from entities claiming exemptions, to verify that they are in good standing with their federal tax liabilities.
• Uniform Commercial Code (UCC) Filings - Documentation related to lien searches or filings, ensuring that no outstanding liens exist against the entity claiming the exemption.
• Form SS-4 - Application for Employer Identification Number: Might be required for verification of an entity’s EIN when processing the 13-79 form.
• Certificate of Incorporation: Used to verify the legal status of an entity claiming an exemption, ensuring it is recognized under law.
• Business License - Proof of authorization to operate within a certain locality, sometimes required to establish the validity of the entity claiming exemption.
• Vehicle Registration: Required to verify the ownership and eligibility of vehicles for which fuel tax exemption is claimed.
• Annual Report: Some entities must provide their most recent annual report as part of the exemption claim to demonstrate ongoing operations in line with the exemption criteria.

This compilation of forms and documents serves to guide entities in gathering the necessary paperwork when filing an Oklahoma 13-79 form. Accurate and thorough documentation supports a smooth exemption process, ensuring compliance with the Oklahoma Motor Fuel Tax Code and avoiding potential penalties or audits.

The Oklahoma 13-79 form, an exemption certificate for specific entities to claim exemption from paying Excise Tax under the Oklahoma Motor Fuel Tax Code, shares similarities with several other forms and documents used across various tax and regulatory frameworks. These similarities generally involve the facilitation of tax exemptions, declarations of tax liability, or claims for specific financial benefits under certain conditions.

One similar document is the Uniform Sales and Use Tax Exemption/Resale Certificate - Multijurisdiction form. This document allows businesses to purchase goods without paying sales tax, provided the goods are for resale or are used in the production of goods for sale. Both this document and the Oklahoma 13-79 form require the purchaser's details and an understanding that misuse of the certificate to avoid tax may result in penalties.

The Certificate of Exemption for U.S. Government Purchases form is another example. This certificate is used by federal agencies to buy goods and services tax-free. Like the Oklahoma 13-79 form, it necessitates the agency's information and an explicit statement of the tax exemption's applicability, underscoring the parallel in granting tax exemptions to qualified entities under specific circumstances.

Similarly, the Streamlined Sales and Use Tax Agreement Certificate of Exemption serves as a means for businesses to claim exemption from sales and use taxes in member states. This document and the Oklahoma 13-79 form both demand detailed buyer information, including name and address, and a clear declaration of the reason for exemption, emphasizing their role in tax relief processes.

Moreover, the Farm Equipment and Machinery Certification of Exemption form aligns with the Oklahoma 13-79 form by offering a tax break, in this case, for the purchase of farming equipment. Applicants must provide specific details and certify that the machinery is used in agricultural production, mirroring the Oklahoma form's exemption for designated usage.

The Nonprofit Organization Tax Exemption Certificate is another comparable document, facilitating tax-free purchases for nonprofit entities. Both this document and the Oklahoma form necessitate certification from the purchasing entity that it qualifies under a specific exemption category, emphasizing a similar need for validation of exempt status.

In the realm of fuel taxes specifically, the Dyed Diesel Fuel End User Signed Statement Number is closely related. This form allows end users of dyed diesel, which is exempt from certain taxes, to declare their exemption status. Both this statement and the Oklahoma 13-79 form concentrate on fuel purchases, the indicated use of the fuel, and a declaration aimed at avoiding fuel tax under specified conditions.

Last but not least, the Certificate of Capital Improvement is another analogous document. It permits property owners or contractors to purchase materials tax-free when directly used in specific capital improvement projects. Like the Oklahoma form, it requires detailed purchaser information, project description, and a declaration that misrepresenting the purchase purpose may lead to tax, penalty, and interest charges, drawing a parallel in the context of tax-exempt purchases.

Overall, while each of these documents serves diverse functions across different tax and regulatory domains, they share a foundational similarity with the Oklahoma 13-79 form: providing a structured way for qualified entities or projects to claim tax exemptions or special status, contingent upon accurate representation of their purpose and adherence to regulatory guidelines.

When preparing to fill out the Oklahoma 13-79 form, it's essential to proceed with care to ensure accuracy and compliance with regulations. To assist you in this task, here are five recommended practices to follow, as well as five to avoid, ensuring the exemption certificate is completed correctly.

Do:

1. Review the entire form before filling it out to understand all requirements and ensure you have the necessary information.
2. Ensure you check only one type of entity under "THIS EXEMPTION APPLIES TO" and fill out a separate form for each exempt entity, if applicable.
3. Accurately report the type(s) of fuel and the correct number of gallons purchased for each fuel type under "FOR PURCHASE OF" to avoid any discrepancies.
4. Maintain a copy of the completed form for your records and ensure the original signed document is submitted to the relevant supplier, CNG, and/or LNG Wholesaler/Retailer.
5. Verify that all provided information is true and correct, including the buyer's name, FEIN or social security number, and other identifying details to prevent potential issues with the exemption.

Don't:

1. Leave any section incomplete, especially the fields requiring the name and FEIN of the vendor and buyer, along with their respective addresses and contact information.
2. Forget to indicate the specific fuel type(s) and the corresponding gallon amount(s) being claimed for exemption; failure to do so could result in the disallowance of the exemption.
3. Submit the form without the original signature of the authorized buyer, as photocopies or unsigned forms may not be accepted.
4. Attempt to use the exemption certificate for purchases that do not qualify under the checked entity type, as doing so could lead to fraudulent claims and potential penalties.
5. Ignore the need to retain the document for not less than three (3) years, as vendors are required to keep this for record-keeping and potential auditing purposes.

• One common misconception is that the Oklahoma 13-79 form is used for personal exemptions. In reality, it's specifically designed for certain entities like public schools, volunteer fire departments, and rural electric coops to claim an exemption from payment of Excise Tax on motor fuel.

• Many people mistakenly believe that any nonprofit organization can use Form 13-79 for tax exemptions. However, only specific types of entities such as public school districts, rural ambulance services, and federally recognized Indian tribes are eligible under this form.

• Another misconception is that the form covers all types of fuel. The truth is, it only applies to certain fuels like gasoline, undyed diesel, CNG, LNG, and petroleum underground storage. Buyers must check the appropriate type of fuel when submitting their form.

• Some think that the Oklahoma 13-79 form grants an immediate tax exemption. Actually, the buyer must submit the form to the appropriate supplier, CNG and/or LNG wholesaler/retailer, and the vendor must retain the document for at least three years.

• It's often assumed that the form can be used repeatedly for different exempt entities. Each exempt entity must have a separate exemption certificate completed. This ensures clarity and compliance with the Oklahoma Motor Fuel Tax Code.

• There's a false belief that filling out and submitting Form 13-79 is voluntary. In fact, entities qualified for the exemption must properly complete and submit this form to avoid paying excise taxes unlawfully. Failure to do so can result in the buyer paying the tax with penalties and interest.

• Finally, a misconception exists that electronic signatures are acceptable for the Oklahoma 13-79 form. The form requires an original signature, indicating that a physical signature is necessary. Although the form itself can be duplicated for future purchases, the original signed document is essential for the exemption to be valid.

Filling out the Oklahoma 13-79 form correctly is crucial for entities eligible for an exemption from the Excise Tax levied under the Oklahoma Motor Fuel Tax Code. This guide provides key takeaways to ensure that you understand the process and the importance of this document.

• Single Entity, Single Form: It's imperative to remember that a separate exemption certificate is required for each exempt entity. This means if you're filing on behalf of multiple entities, each one needs its own completed Form 13-79. This is crucial for maintaining organized and compliant records.
• Identify the Type of Entity Carefully: The form allows you to check only one type of entity for which you're claiming the exemption. This can range from Public School Districts and Volunteer Fire Departments to Federally Recognized Indian Tribes. Selecting the correct entity type is vital for the validity of the exemption claim.
• Fuel Type and Quantity: Clearly stating the type of fuel and the quantity is a requirement on the form. Whether it's Gasoline, Undyed Diesel, CNG, LNG, or Petroleum Underground Storage, accurate reporting is essential. This ensures that tax exemption claims are properly processed and attributed to the correct fuel type and amount.
• Mandatory Retention Period: Vendors are obligated to retain the completed exemption form for no less than three years. This retention is crucial for audit purposes and to verify the legitimacy of the tax exemption claims made. It underscores the importance of proper documentation and record-keeping practices in adhering to state tax laws.

Understanding these key aspects of the Oklahoma 13-79 form can significantly streamline the process of claiming excise tax exemptions. Accurate and diligent completion and retention of this form not only ensure compliance with state tax codes but also safeguard eligible entities from potential penalties and interest due to fraudulent claims. Always ensure that every section of the form is completed correctly and retained according to the guidelines provided.