Oklahoma Sales Tax Exemption Forms Oklahoma: Sales Tax Handbook

Oklahoma:

Oklahoma Sales Tax Exemption / Resale Forms 3 PDFs

If you are a retailer making purchases for resale, or need to make a purchase that is exempt from the Oklahoma sales tax, you need the appropriate Oklahoma sales tax exemption certificate before you can begin making tax-free purchases. This page explains how to make tax-free purchases in Oklahoma, and lists three Oklahoma sales tax exemption forms available for download.

Printable Oklahoma Exemption Certificates

We have three Oklahoma sales tax exemption forms available for you to print or save as a PDF file. If any of these links are broken, or you can't find the form you need, please let us know. You can find resale certificates for other states here.

Agriculture Exemption Affidavit Download Now
Streamlined Sales Tax Certificate of Exemption Download Now
Streamlined Sales Tax Certificate of Exemption (Multistate) Download Now

Oklahoma allows the use of uniform sales tax exemption certificates, which are general exemption certificates that can be used across multiple states. You can find more info about these uniform certificates at the bottom of this page.

How to use sales tax exemption certificates in Oklahoma

A sales tax exemption certificate is a form you can fill out yourself certifying that you meet the qualifications outlined for making sales-tax-free purchases. You will need to present this certificate to the vendor from whom you are making the exempt purchase - it is up to the vendor to verify that you are indeed qualified to make a tax-exempt purchase.

The state of Oklahoma provides certain forms to be used when you wish to purchase tax-exempt items such as prescription medicines.

The "Certificate of Exemption" is utilized for the majority of tax exempt purchasing procedures, and the "Blanket Exemption Certificate" is the blanket version of this form.

These forms may be downloaded on this page.

To apply the certificate, the buyer must first present the seller with their written certificate, which legally documents the exemption. The certificate should include the date it was created, the signature of the buyer or an employee or agent who signed on behalf of the buyer, both the seller's and buyer's addresses and names, the legal basis of the exemption being utilized, the buyer's tax registration or business license number, and a description of the merchandise that the buyer wishes to purchase.

How long is my Oklahoma sales tax exemption certificate good for?

All blanket exemption certificates are infinitely valid, so long as there is a recurring business relationship between the purchaser and the seller, where no more than one year passes between sales. To utilize a certificate, several additional requirements must be met. The possession of the certificate itself(or your sales tax permit), the vendor you are buying from must be in possession of this certificate when the sale is made, and the seller must accept the documentation as valid.

Can I use a blanket resale exemption certificate in Oklahoma?

Oklahoma does permit the use of a blanket resale certificate, which means a single certificate on file with the vendor can be re-used for all exempt purchases made from that vendor. A new certificate does not need to be made for each transaction.


Acceptance of uniform sales tax certificates in Oklahoma

Oklahoma is a member of the Streamlined Sales and Use Tax Agreement, an interstate consortium with the goal of making compliance with sales taxes as simple as possible in member states.

Because Oklahoma is a member of this agreement, buyers can use the Multistate Tax Commission (MTC) Uniform Sales Tax Certificate when making qualifying sales-tax-exempt purchases from vendors in Oklahoma.

The following guidelines are provided for the use of the MTC Uniform Sales Tax Certificate in Oklahoma:

Oklahoma will allow this certificate in lieu of a copy of the purchaser's sales tax permit as one of the elements of “properly completed documents” which is one of the three requirements which must be met prior to the vendor being relieved of liability. The other tow requirements are that the vendor must have the certificate in his possession at the time the sale is made and must accept the documentation in good faith. The specific documentation required under OAC 710-:65-7-6 is:
  1. Sales tax permit information may consist of:
    1. A copy of the purchaser's sales tax permit; or
    2. In lieu of a copy of the permit, obtain the following:
      1. Sales tax permit number; and
      2. The name and address of the purchaser;
  2. A statement that the purchaser is engaged in the business of reselling the articles purchased;
  3. A statement that the articles purchased are purchased for resale;
  4. The signature of the purchaser or a person authorized to legally bind the purchaser; and
  5. Certification on the face of the invoice, bill or sales slip or on separate letter that said purchaser is engaged in reselling the articles purchased.
Absent strict compliance with these requirements, Oklahoma holds a seller liable for sales tax due on sales where the claimed exemption is found to be invalid, for whatever reason, unless the Tax Commission determines that purchaser should be pursued for collection of the tax resulting from improper presentation of a certificate.


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