Oklahoma Streamlined Sales Tax Certificate of Exemption
A sales tax exemption certificate can be used by businesses (or in some cases, individuals) who are making purchases that are exempt from the Oklahoma sales tax. You can download a PDF of the Oklahoma Streamlined Sales Tax Certificate of Exemption (Form SST) on this page. For other Oklahoma sales tax exemption certificates, go here.
You can use this form to claim tax-exempt status when purchasing items. There are a few important things to note for both buyers and sellers who will use this form for tax-exempt purchases. Buyers, you must be certain that you are eligible for the exemption you are claiming; otherwise, penalties my result for false claims. Sellers, you are expected to maintain accurate records when presented with proof for tax-exempt purchases. The form itself must be filled out in its entirety, or it will be considered invalid. If you are asked to provide proof of tax-exempt purchases, you will be expected to provide proof in its completed form. If proof cannot be supplied, or if you supply incomplete or inaccurate forms, you will be subject to penalties.
Streamlined Sales Tax Certificate of ExemptionCertificate of Exemption Streamlined Sales and Use Tax Agreement This is a multistate form. Not all states allow all exemptions listed on this form. Purchasers are responsible for knowing if they qualify to claim exemption from tax in the state that would otherwise be due tax on this sale. The seller may be required to provide this exemption certificate (or the data elements required on the form) to a state that would otherwise be due tax on this sale. The purchaser will be held liable for any tax and interest, and possibly civil and criminal penalties imposed by the member state, if the purchaser is not eligible to claim this exemption. A seller may not accept a certificate of exemption for an entity-based exemption on a sale made at a location operated by the seller within the designated state if the state does not allow such an entity-based exemption. 1 Check if you are attaching the Multistate Supplemental form. O K 2 3 If not, enter the two-letter postal abbreviation for the state under whose laws you are claiming exemption. Check if this certificate is for a single purchase and enter the related invoice/purchase order # . Please print Name of purchaser Business address City State Purchasers tax ID number State of issue Country of issue If no tax ID number, enter one of the following: FEIN Drivers license number/State issued ID number state of issue Zip code Foreign diplomat number number Name of seller from whom you are purchasing, leasing or renting Sellers address City State Type of business. Circle the number that describes your business. 5 (Rev. 3/06-2) 4 Zip code Reason for exemption. Circle the letter that identifies the reason for the exemption. 6 01 02 03 04 05 06 07 08 09 10 A B C D E F G Accommodation and food services Agricultural, forestry, fishing, hunting Construction Finance and insurance Information, publishing and communications Manufacturing Mining Real estate Rental and leasing Retail trade 11 12 13 14 15 16 17 18 19 20 H I J K L M Federal government (department) State or local government (name) Tribal government (name) Foreign diplomat # Charitable organization # Religious or educational organization # Resale # Transportation and warehousing Utilities Wholesale trade Business services Professional services Education and health-care services Nonprofit organization Government Not a business Other (explain) Agricultural production # Industrial production/manufacturing # Direct pay permit # Multiple points of use (services, digital goods, or computer software delivered electronically) Direct mail # Other (explain) Sign here. I declare that the information on this certificate is correct and complete to the best of my knowledge and belief. Signature of authorized purchaser Print name here Title Date
Extracted from PDF file ok-sst.pdf, last modified April 2006
More about the Oklahoma Streamlined Sales Tax Certificate of Exemption
This is a Streamlined Sales Tax Certificate, which is a unified form that can be used to make sales tax exempt purchases in all states that are a member of the Streamlined Sales and Use Tax Agreement. Please note that Oklahoma may have specific restrictions on how exactly this form can be used.
Oklahoma Streamlined Certificate Notes:Oklahoma will allow this certificate in lieu of a copy of the purchaser's sales tax permit as one of the elements of â€œproperly completed documentsâ€ 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:
- Sales tax permit information may consist of:
- A copy of the purchaser's sales tax permit; or
- In lieu of a copy of the permit, obtain the following:
- Sales tax permit number; and
- The name and address of the purchaser;
- A statement that the purchaser is engaged in the business of reselling the articles purchased;
- A statement that the articles purchased are purchased for resale;
- The signature of the purchaser or a person authorized to legally bind the purchaser; and
- 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.
An additional, multi-state version of the SST Certificate, as provided by the Multistate Tax Commission, can be found here.
Other Oklahoma Sales Tax Certificates:
SalesTaxHandbook has an additional two Oklahoma sales tax certificates that you may need.
|Certificate Code||Certificate Name|
|Agriculture Exemption Affidavit|
|SST-MULTI||Streamlined Sales Tax Certificate of Exemption (Multistate)|
While we do our best to keep our list of Oklahoma Sales Tax Exemption Certificates up to date and complete, we cannot be held liable for errors or omissions. Is the SST form on this page out-of-date or not working? Please let us know and we will fix it ASAP.