Oklahoma Streamlined Sales Tax Certificate of Exemption

Oklahoma:

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.

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Streamlined Sales Tax Certificate of Exemption
Document Title: 1
1

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:
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;
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.

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.

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
1	Agriculture Exemption Affidavit
1	Streamlined Sales Tax Certificate of Exemption (Multistate)

Download all OK sales tax exemption forms View all 2 Oklahoma Exemption Certificates

SalesTaxHandbook Disclaimer:

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.