to establish a new business or register an existing ... · packet a revised june 2012 oklahoma...

Packet ARevised June 2012

OklahOma Business

RegistRatiOn PacketThis booklet contains: •BusinessRegistrationWorkshopInformation •InformationonHowtoApplyforaFederalEmployerIdentificationNumber •RegistrationInstructionsandInformation •BondInformation •GeneralInformation •ReportingRequirements •RegistrationForms

Oklahoma Tax Commission2501NorthLincolnBoulevard

OklahomaCity,Oklahoma73194

To Establish a New Business or Register an Existing Business in Oklahoma...

Business Registration

DearNewandExistingBusinessOwners,

CongratulationsonyournewbusinessventureintheStateofOklahoma!Thispacketofinformationandregistrationformswillgetyouwellonyourwaytoregisteryourbusiness.

Onceyouhavecompletedyourregistrationapplication,pleasereturnitto: Oklahoma Tax Commission Taxpayer Assistance Division P.O. Box 26920 Oklahoma City, Oklahoma 73126-0920

Ifyouhaveanyquestionsorcomments,pleasecontactourTaxpayerAssistanceOfficeatoneofthenumberslistedbelow. OKC Taxpayer Assistance (405) 521-3160 (In-StateTollFree• (800) 522-8165) TulsaOffice (918) 581-2399 OTC Website www.tax.ok.gov Sincerely, TaxpayerAssistanceDivision OklahomaTaxCommission

Congratulations!

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Workshops for New or Existing Business...

Statisticsshowthatalackofknowledgeconcerningtaxlaws,rulesandproceduresisthemajorreasonfordelinquenciesamongbusinesses.Forthisreason,theOklahomaTaxCommissionbelieveseverypersoninOklahomashouldreceiveinstructionregardingbusinessresponsibilities,includingthecollection,remittanceandpaymentofOklahomabusinesstaxesbeforeactuallystartinganewbusiness.

TheOklahomaTaxCommissionprovidesfreeworkshopstoprovidethisvitalinformation.Itisalsothegoaloftheworkshopstoinstructexistingbusinessesonproperbusinessregistration,taxreporting,taxbookkeepinganddocumentationoftaxexemptions.

TheOklahomaTaxCommissionconductstheseworkshopsinOklahomaCity,Tulsaandotherlocationsthroughoutthestateasneeded,onamonthlybasis.Theworkshopslastapproximatelythreehoursandfocusonthefollowingtopics:

1. NewBusinessRegistration 2. BusinessTaxReportingFormCompletion 3. SalesandWithholdingRecordKeepingRequirements 4. SalesTaxDeductions,ExemptionsandVendorResponsibilities

InterestedpersonsshouldcontacttheOklahomaTaxCommissionat(405)521-3160forinformationcon-cerningworkshopschedulesandtomakeareservation.Youmayalsovisitourwebsiteatwww.tax.ok.govforadditionalinformationregardingworkshoplocations,starttimesandotherpertinentinformationconcerningstartinganewbusiness.

To insure we have adequate space, please make a workshop reservation.

Instructions and Definitions...Pleaserevieweachsectionoftheregistrationform.Remember,yourapplicationmustbesignedandreturnedwiththecorrectfeeamountbeforeyourregistrationcanbeprocessed.

IfyouhaveanyquestionsconcerningOklahomabusinesslicensingorregistrationrequirements,pleasecontactourofficesviaoneofthemethodslistedonpage2.WealsorecommendattendingaBusinessTaxWorkshopspon-soredbytheOklahomaTaxCommission(seepage2formoreinformation).

Notice Regarding Records and Recordkeeping

Asabusinessowner/operatorintheStateofOklahoma,youarerequiredtokeeprecordsofyourbusinesstransac-tionsandoperations.

TheOklahomaTaxCommissionhasspecificrulesforkeepingrecords.SpecificallyforsalestaxrefertoRule710:65-3-30through710:65-3-33.Forwithholdingtax,refertoRule710:90-1-11.Rulescanbeviewedand/ordownloadedfromtheOTCwebsiteatwww.tax.ok.gov.

SpecificInstructionsforRegistration

TheseinstructionsanddefinitionsrefertocertainitemsintheBusinessRegistrationApplication(pagesA-G).Allsections,whichapplytoyourbusiness,mustbecompleted.IfyouareapplyingforaManufacturerSalesTax/Exemption Permit, do not complete this packet.Instead,completePacketMwhichcanbedownloadedfromtheOTCwebsiteatwww.tax.ok.gov.

YoucanapplyforandreceiveaFederalEmployerIdentificationNumberbyapplyingonlineatwww.irs.govorbytelephone.Followthestepsbelowandhaveanumberinjustminutes.

Onlyadulyauthorizedindividualsuchasthefollowingshouldcalltoapply. •IndividualOwner •CorporationorNon-ProfitOrganization (president,vicepresident,orotherprincipalofficer) •Partnership (dulyauthorizedpartner) •TrustorEstate (fiduciaryorexecutor) •LimitedLiabilityCompany (managingmember)

FollowthesesimplestepstoreceiveyourFEINfast:1.Apply onlinebyvisitingtheIRSsiteatwww.irs.gov,or2.Call and apply by phone. CalltheIRSat(800)829-4933.3.TheIRSwillonlyissueanFEINoverthephoneoronlinetothosedulyauthorizedaslistedabove.4.Writethenumberyouareissuedandkeepitinasafeplace.5.IfyouwouldprefertofileforyourFEINbymail,visittheIRS’swebsiteatwww.irs.govanddownloadtheFormSS-4.Complete,signanddatetheformandmailtotheaddressshownontheform.

Do You Need to Apply for an FEIN?Apply Online or Over the Phone!

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Instructions and Definitions...

Item2:OwnershipTypeChecktheboxwhichindicateshowyourbusinessisowned: A. Individual(SoleProprietor):Thebusinessisownedbyoneindividual.IfyouareaSoleProprietoryoumust

completetheAffidavitVerifyingLawfulPresenceintheU.S.(includedwithinthispacket,pageG).Theaffi-davitmustbesignedandnotarized.TheaffidavitmusthaveyourSocialSecurityNumber,oryourIndividualTaxIdentificationNumberandyourAlienRegistrationNumber(A#orI-94).Ifyouarechangingentitiesfromacorporation,LLC,orpartnershiptoasoleproprietor,youmustcompletetheaffidavit.Ifyouareasoleproprietor,yourregistrationapplicationcannotbeprocessedwithoutaproperlyexecutedaffidavit.

Note:TheaffidavitisrequiredbytheOklahomaTaxpayerandCitizenProtectionAct,specificallyTitle56O.S.Supp.2007,Section71. B. General Partnership:Thebusinessisownedbytwoormorepersons,eachofwhomareliableforthe

debtsofthepartnership. C. Limited Partnership:Thebusinessisownedbyoneormoregeneralpartnersandoneormorelimited

partners.LimitedpartnershipsmustfileorganizingdocumentswiththeOklahomaSecretaryofState. D. Oklahoma Corporation:ThebusinessisownedbyanentitythatisorganizedpursuanttotheOklahoma

GeneralCorporationAct.ArticlesofIncorporationorDomesticationmustbefiledwiththeOklahomaSecre-taryofState.

E. Foreign Corporation:AforeigncorporationisacorporationformedunderthelawsofanystateotherthanOklahoma.ForeigncorporationswithalocationordoingbusinessinOklahomamustregisterwiththeOkla-homaSecretaryofStateandreceiveauthoritytodobusinessinOklahoma.

F. LimitedLiabilityCompany:ThebusinessisownedbyanentitythatisanunincorporatedassociationorproprietorshiphavingoneormoremembersthatisorganizedandexistingunderthelawsoftheState.Lim-itedLiabilityCompaniesmustregisterwiththeSecretaryofStateofOklahoma.

G. Other:Thebusinessisownedbyanothertypeofbusinessstructure,suchasbusinesstrust,personaltrust,governmententity,etc.Trustsmustaprovidecopyofthetrustindentureorfiledtrustdocument.

Item3:FederalEmployerIdentificationNumber(FEIN)YoumusthaveanFEINifyou: • Paywagestooneormoreemployeesor; • Areacorporation,trust,estate,generalorlimitedpartnership,limitedliabilitycompany,ornon-profit

organization(church,club,etc.).Note:IfyoudonothaveanFEIN,youmayfileforoneonlineorbyphone.Formoreinformation,pleaseseepage 3 of this packet.

Page A - Section 2

Page A - Section 1 Reasons for Filing this Form Checktheappropriatebox: A.NewBusiness.Checkthisboxifyouareopeninganewbusinessanddonothavepermitsorlicenses. B.Additionallicenses/permits.Checkthisboxifyouhavealicense/permitandareapplyingforotherlicenses/ permits(Example:Youpurchasedanadditionalbusinessforwhichyouwillneedlicenses/permits). C.Other.Ifyouchecked“other”explainyourreasonforfilingthisform.

Note:Someitemsabovemayrequireapermitfee.PleaseseepageE.

ContactInformation

Page A - Section 3 Ownership Type

4

Item1:ContactInformationPleaseprovidethebusinessphone,faxnumber,nameandemailaddresswheretheapplicantcanbecontacted.

Continued on page 5...


Item4:NameofOwnerIfyouarea/an:

Individual..... Printyourname(lastname,firstname,andmiddleinitial)andsocialsecuritynumber. Partnership... Printthenameofyourpartnership. Corporation.. PrintthecorporatenameasitappearsonyourArticlesofIncorporationorDomestication. LimitedLiabilityCompany PrinttheentitynameasitappearsonyourArticlesofOrganization. Other............. Printthenameofthebusinessentity. Providethemailingaddressofyourbusiness.Item5:NamesofPartners,ResponsibleCorporateOfficersandManagingMember(s)Please Note:SocialSecurityNumbersarerequiredbyOTCRule710:1-3-6.Rulescanbeviewedand/ordownloaded from the OTC website at www.tax.ok.gov.IfaSocialSecurityNumberisnotprovided,theap-plication will not be processed and will be returned for Social Security Numbers.Printthename(firstname,middleinitialandlastname),socialsecuritynumber,titleandresidenceandpostofficemailingaddressforallpartners,responsiblecorporateofficers,andmanagingmemberresponsibleforthereportingandremittanceoftaxes. General Partnerships: Listallpartnersassociatedwiththepartnership. Corporations: Listcorporateofficersresponsibleforthereporting andremittanceoftaxes. LimitedLiabilityCompanies:Listallmembersormanagingmemberresponsibleforthereporting andremittanceoftaxes. LimitedPartnerships: Listthegeneralpartner(s)andthelimitedpartner(s).

Enterbusinessname(Section5,Item#9)andFEINorSSNatthetopofthepage.Items6through8:WithholdingTaxCompleteifyourbusinessemploysorwillemployoneormoreindividualsintheStateofOklahoma.Ifnot,gotoSection5.Exceptions:(DonotcompleteSection4) • Foragriculturallaborof$900orless,monthly, • Fordomesticserviceinaprivatehome,localcollege,cluborchapterofacollegefraternity/sorority, • Forservicenotinthecourseoftheemployer’stradeorbusinessperformedinanycalendarquarterbyan

employee,unlessthecashremunerationpaidforsuchserviceis$200ormore, • Toanonresidentandwagesearnedthatarenotmorethan$300aquarter,or • Forservicesperformedbyalicensedminister/memberofareligiousorderintheexerciseofduties.Item6: IftheOklahomaincometaxyouwithholdfromyouremployee(s)is$500.00ormore,perquarter,theamountwithheldmustberemittedmonthly.Iftheamountyouwithholdislessthan$500.00,perquarter,theremit-tancemaybemadequarterly.Ifyouarerequiredtomakefederalwithholdingtaxdepositsmorefrequentlythanonceamonth,youarerequiredtofilewithOklahomaonthesameschedule.Enterthedateyouwillbeginwithhold-ingOklahomaWithholdingTax.Item7(a): NonresidentRoyaltyInterest:Entitieswhodistributerevenuetoanynonresidentroyaltyinterestowner foroilorgasproducedinOklahomaarerequiredtowithholdOklahomaincometaxatarateof5%ofthe grossamountofroyalty.Ifyouqualifyassuch,providethedateyouwillbeginwithholdingtax.Item7(b): Pass-ThroughEntities:Pass-throughentitiessuchaspartnerships,SCorporations,limitedliability

companiesandtrustsarerequiredtowithholdOklahomaincometaxatarateof5%oftheOklahomashareofincomedistributedtoeachnonresidentmember(partner,shareholder,memberorbeneficiary).Ifyouqualifyassuch,providethedateyouwillbeginwithholdingtax.

Page B - Section 4 Withholding Tax

5

Page A - Section 3 Ownership Type (continued)


Item8: EntertheFederalIdentificationNumber(FEIN)forreportingwithholdingtax,ifdifferentthanItem2.IfyouoperatemorethanonelocationinOklahoma,youmustcompleteseparatepagesBandC,Sections5and6foreachlocation.IntheupperrightcornerofpagesBandC,indicatethenumberofcopiesattached.Item9: EnterthetradenameorDBAofyourbusiness(Example:Joe’sRestaurant).Item10(a):Enterthephysicaladdressofthebusiness,includingthecounty.Donotusepostofficeboxesorrural routeaddresses.Item10(b):Ifthebusinessisinsidethecitylimits,checkyes.Item11: Enterthephone,faxnumberandemailaddresswhereyouwillbeconductingbusiness.Items12and13arethedeterminationforreporting,collecting,andapportionmentofcity/countysalesanduse taxes.Item12: Ifallsalesaremadeatthislocation,(Item10)andnoproductsaredelivered,checkyes.Ifyoumake salesandyourproductisdeliveredoutsidethecitylimitsofthislocation,checkno.Item13: IfallsalesaremadeordeliveredinthecountylistedinItem10,checkyes.Ifallorpartofyoursales aredeliveredtoanothercounty,checkno.Item14: Ifyourprimarybusinesstypeismanufacturing,youwillneedtocompletePacketM:OklahomaBusiness

RegistrationforManufacturers.Ifyourbusinessisvendingmachinesandyouneedasalestaxpermit,pleasecompletethispacket.IfyouarepurchasingcoindevicedecalsyouwillneedtocompleteOTCFormBT-144-C-1.

Machinesusedforgamblingpurposesarenotsubjecttoanddonotrequirecoindevicedecals.Referto O.S.Title21,Sections967-977whichdefinesgamblingmachinesasanymachineordevicewhichcanbe playedoroperatedbyinsertinginanymannerintosuchmachineordeviceacoin,tokenorathingofvalue andbywhichplayoroperationsuchpersonwillstandtowinorlose,whetherbyskillorchanceorboth. Retail-makingsalesoftangiblepersonalpropertyorservicesinthisstatedirectlytocustomers. Wholesale-makingsalesoftangiblepersonalpropertyinthisstateandsellingtoretailerswhoholdsales taxpermitsforresale. VendingMachines(requiringdecals)-anyandallnon-gamblingmechanicalorelectricalmachines whichuponthepaymentorinsertionofacoin,token,orsimilarobject,providesmusic,amusement, entertainmentordispensestangiblepersonalproperty. ServicewithItemizedInvoices-businessprimarilydoesservicework,butincludesthesalesofparts (atamarkupovercost)andareseparatelystatedoninvoice. ServicewithoutItemizedInvoices-businessdoesserviceworkonly,whichincludesprovidingparts whichareincludedinthecostoftheserviceworkandarenotseparatelystatedontheinvoice. ScrapMetalmeansanycoppermaterialoraluminummaterialandanyofthefollowing:manholecovers, streetsigns,trafficsignsandrelatedfixturesandhardware,oranyotheridentifiablepublicproperty. Electriclightpolesincludingfixturesandhardwareandanyhardwareassociatedwithelectricutilitiesor telecommunicationsystems.Highwayguardrails,funeralmarkers,plaquesorfuneralvases,historical markersorpublicartifactsandrailroadequipment.Anymetalitemmarkedwithanyformofthename, initialsorlogoofagovernmentalentity,utilitycemeteryorrailroad.Condensingorevaporatingcoilfrom a heatingorairconditioningunit,aluminumorstainlesssteelcontainersorbottlesdesignedtocontain fuel.Metalbeerkegs,metalbleachersorotherseatingfacilities,automotivecatalyticconverts,and plumbingorelectricalfixtures.Machineryorsuppliescommonlyusedinoilorgasfielddrilling, completing,operatingorrepair.Stainlesssteelfittingsandfixturescommonlyusedintheoperationof carwashfacilities. Other -listanyothertypeofbusinessnotlistedabove. SeePageEforalistoflicensefees,decaltypes,andpricesthatwillapplytothetypeofbusiness conducted.

Page B - Section 5 PhysicalLocationandClassificationInformation

6 Continued on page 7...


Item15: Enterthetypesofgoodsorservicesyousell.Bespecific. Examplesoftaxablegoods: Dairyproducts,men’sclothing,food,hardware,autoparts,etc. Examplesoftaxableservices: Parkinglots,hotel,etc. Examplesofnontaxableservices: Janitorialservice,lawncare,etc.Item16(a):Checktheappropriatebox(es)ifyousellorplantoselloneormoreoftheitemslisted.Seepage8for bondinformationforspecificlicenses/permits. •Tires. AwastetireaccountnumberwillbeassignedtoreporttheapplicableWasteTireFee.See instructiononpage10. •MotorFuel.Ifyouselldiesel,gasolineoryoublendgasoline,youmustalsocompleteanApplication forMotorFuelLicense(OTCForm117). •LowPointBeer.Beforethestatebeerlicensewillbeissued,youmustprovideacurrentcopyofyour countybeveragelicense*. •MixedDrinks.Beforethemixedbeveragelicensecanbeissued,youmustprovideacurrentcopyof yourABLElicense*. •CoinOperatedMachines.Thisincludesmachinesusedforthepurposeofvendingtangiblepersonal property,music,amusementandbulkvending. •Cigarettes or Tobacco. YoumustcompletetheCigaretteandTobaccoSupplement(PacketC.)

•Prepaid Wireless.Aprepaidwirelessaccountnumberwillbeassignedtoreportthe$0.50Prepaid Wireless911Fee. *Yourcountybeveragelicense,salestaxpermit,statebeerlicense,ABLElicense,and/ormixed beverage license (all that are applicable) must have the same ownership name.Item16(b):Ifyouareinthebusinessofrentingmotorvehiclesforaperiodof90daysorless,checkyes.Item17: Pleasechecktype(s)ofwholesalebusinessyouconductinOklahoma.Wholesalersofmerchandise

willrequireasalestaxpermit.Forotherwholesalerbusinesstypes,pleaserefertopages8and9forlicenseandbondinformation.

Item18: Thisisabusinessoperatedsolelyfromyourhome.Item19-22:Questions20-22arerequiredifyouobtainedorpurchased/leasedthelocationorpropertyfromsome-onepreviouslyoperatingabusinessatthislocation.Ifyoupurchasedtangiblepersonalpropertytobeusedinthebusiness(equipment,furniture,etc.)youmustpaysales/usetaxonthoseitems.Itemspurchasedforresalearenotsubjecttosalestax.

EnterbusinessnameandFEINorSSNatthetopofthepage.Sales Tax: Generally,salestaxisduewhendeliveryortransferofpossessionofthetangiblepersonalpropertyoccurs withinthestate.Use Tax: Generally,usetaxisdueonthepurchaseoftangiblepersonalpropertyfromaplaceofbusinessoutsidethis stateforuseinthisstate.Out-of-statepurchasesofinventoryforresaleareexemptfromusetaxwhen purchasedbyaholderofanOklahomasalestaxpermit.Item23: IfyouholdorhaveeverheldanOklahomaSalesTaxand/orUseTaxPermit,pleaseenterthenumber(s). Ifyouneedadditionalspace,pleaseattachascheduleofsuchpermits.Item24/25:PleaseprovidethedateyouwillbeginorbegansalesinOklahomathatareorwillbesubjecttosales,useor mixedbeveragegrossreceiptstax.

Page C - Section 6 Sales and Use Tax

7 Continued on page 8...

Page B - Section 5 PhysicalLocationandClassificationInformation(continued)


Applicationmustbesignedbythebusinessowner,or,inthecaseofapartnership,LLCorcorporation,etc.,therespon-siblepersonforreportingandremittingtaxes.

Page D - Section 7

Item26: Ifyoupurchasemerchandiseout-of-stateforyourownuseorconsumptioninOklahoma(notforresale)fromavendornotrequiredtocollectordoesnotvoluntarilycollectandremitOklahomaUseTax,youarerequiredtoremittheOklahomaConsumerUseTaxthatisdue,checkyes.YouwillbeassignedaConsumerUseTaxaccount.Ifyoupurchasemerchandiseout-of-stateforyourownuseorconsumption(notforresale)fromavendorthatdoescollectandremitOklahomaUseTax,checkno.

Ifyouareanout-of-statebusiness,completelines27-29.

Item27: (a)IfyouhaveorwillhaveanyphysicalinventoryofgoodsforthisbusinesswithintheStateofOklahoma,check yes.Youarerequiredtoobtainasalestaxpermit.IfallinventoryismaintainedoutsideoftheState,check no.

(b)Ifyouleasegoods/equipmentinOklahomayouarerequiredtoobtainasalestaxpermit.

Item28: ChecktheappropriateboxtoindicatethemethodofdeliveryyouwillusefordeliveringgoodsintoOklahoma.Deliveryoptionsaredefinedbelow:

•CommonCarrier:IfyoushipmerchandiseintoOklahomabycommoncarrier,thesesalesaresubjectto Oklahomavendorusetax.Youwillreceiveausetaxpermit.

•OwnVehicles:IfyouinstallordelivermerchandiseintoOklahomainyourownvehicles,thesesalesare subjecttosalestax.Youarerequiredtohaveasalestaxpermit.

•Both:IfyoushipmerchandiseintoOklahomabycommoncarrierandalsodelivermerchandiseintoOklahomainyourownvehicles,youarerequiredtohaveavendorusetaxpermitandasalestaxpermit.

Item29: Ifyousellandinstallorcontracttheinstallationofequipmentwithinthestate,youarerequiredtoobtainasalestaxpermit.

Thefollowinglicensesrequirebondstobeposted.

Thelicensingandbondingrequirementsgivenbelowarefornewbusinesses.Theymaybeincreasedadministrativelyinaccordancewiththeapplicablestatutestoprotectthestate’sinterest.

Sales Tax Permits (Retail and Wholesale)-Licensefeedue.

LowPointBeer(3.2)License-Licensefeesdue.(SalesTaxpermitrequired)•Wholesaler:Aminimumbondof$1,000withamaximumbondof$15,000isrequired.Pleasecallour BusinessServicesSectionat405-521-4437fortheamountofbondtobeposted.

•Manufacturer:Abondintheamountofthreemonthsestimatedtaxliabilityisrequired.

•RetailManufacturer(BrewPub):Abondintheamountof$1,000isrequired.

IntoxicatingBeveragesLicenses –Nolicensefeesdue.•WholesaleNon-ResidentSeller:Abondintheamountofthreemonthsestimatedtaxliabilityisrequiredwitha minimumamountof$1,000.

•WholesaleLiquor:Abondintheamountofthreemonthsestimatedtaxliabilityisrequiredwithaminimumamount of$1,000.

•ClassBBeer(beerinexcessof3.2):Abondintheamountofthreemonthsestimatedtaxliabilityisrequiredwith aminimumamountof$1,000.

Signature

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Licenses,BondsandSuretyInformation

Continued on page 9...

Page C - Section 6 Sales and Use Tax (continued)


MixedBeverageTaxPermits–Nolicensefeedue.(SalesTaxpermitrequired)• Abondintheamountofthreemonthsestimatedtaxliabilityisrequiredwithaminimumamountof$1,500.• Foraspecialeventlicenseabondintheamountof$100isrequired.WinemakerLicense –Nolicensefeedue.(SalesTaxpermitrequired)• Aminimumbondamountof$1,000isrequired.Coin Device Distribution Permit - Permitfeedue.(SalesTaxpermitrequired)Bondsmaybeintheformofcash,suretybond,certificateofdeposit,certificateofsavings,U.S.TreasuryBonds,orothersecuritiesasdeemedacceptabletotheCommission.SuretybondsmustbeonCommissionapprovedforms.Certificatesofdepositmustbeinbothnamesjoinedbytheword“or”(example:TaxpayerortheOklahomaTaxCommission).Certificatesofsavingsmustbeaccompa-niedbyapledgeofaccountontheTaxCommission’sform.Theseformsareavailableonourwebsite.QuestionsconcerningthesebondrequirementsshouldbedirectedtoourBondSectionat(405)521-4437.

General Information & Reporting Requirements...GeneralInformation:PermitsandLicenses

UponsubmissionofthecompletedRegistrationApplication(PagesA-F)andpaymentofapplicablefees,youwillbeissuedtheappropriatepermit(s)/license(s)and/oraccountnumber(s)toreportandremittaxes,ifyouqualify.Thefollowingpermitswillbeissuedonaprobationarybasisforsix(6)monthsandwillbeautomaticallyrenewedforanadditional30months,ifyoutimelyfileyourreportsandremittheappropriatetaxesdue.Thereafter,thepermitswillberenewedeverythree(3)yearsuponreceiptoftheapplicablefees.

•Sales •RetailBeer •RetailTobacco •MixedBeverage •RetailCigaretteYourprobationarypermitwillnotautomaticallyberenewedif: 1. Factualinaccuraciesareincludedintheapplication, 2. Youoranyofthepartners,officersormembersoftheentityholdingtheprobationarypermitaredelin-

quentinthefilingoftaxreturnsand/orpaymentoftaxes,or 3. Youhavepurchasedthebusinessorstockofgoods/assetsfromabusinesswhohasataxliability.Use Tax-Avendorusetaxpermitwillbeissuedtoout-of-statevendorswhovolunteertocollectandremitusetax.Theyarenon-expiringpermits.Consumerswhopurchaseproductsout-of-statefortheirownuseorconsumptionwillnotbeissuedapermit,butyouwillbeissuedanaccountnumberforthepurposeofreportingandremittingconsumerusetax.Withholding Tax-Apermitisnotissued,butyouwillbeissuedanaccountusingyourFEINforthepurposeofreportingandremittingwithholdingtax.Waste Tire Fee-Ifyouindicatedyousoldtires,youwillbeissuedasalestaxpermit,butnotbeissuedawastetirepermit.However,youwillbeissuedanaccountnumberforthepurposeofreportingandremittingthewastetirefeecollected.MotorFuelTax-Ifyouindicatedyousoldmotorfuel(gasolineanddiesel),youmustalsocompleteanAppli-cationforMotorFuelLicense.Youwillbeissuedtheappropriatepermit(s).Theyarenon-expiringpermits.Prepaid Wireless-Ifyouindicatedyousoldprepaidwirelessservice,youwillbeissuedasalestaxpermitnumber,butnotbeissuedaprepaidwirelesspermit.Youwillbeissuedanaccountnumberforthepurposeofreportingandremittingtheprepaidwirelessfeecollected.

9

Licenses,BondsandSuretyInformation(continued)

General Information & Reporting Requirements...

Sales, use, waste tire, mixed beverage, prepaid wireless and withholdingreportsaredueonorbeforethe20thdayofthemonthfollowingeachreportingperiod.

Motorfuelreportsaredueonorbeforethe25thdayofthemonthfollowingeachreportingperiod.

Manufacturecigarettereportsaredueonorbeforethe20thofthemonthfollowingthereportingperiod.

Wholesale cigarettereportsaredueonorbeforethe20thofthemonthfollowingthereportingperiod.

Wholesale tobaccoreportsaredueonorbeforethe20thofthemonthfollowingthereportingperiod.

Intoxicating beverage (wine, spirits, liquor, strong beer)reportsaredueonorbeforethe20thofthemonthfollowingthereportingperiod.

10

GeneralInformation:ChangesAffectingYourPermits

Reporting Requirements

Thefollowingtaxtypeswillrequireareporttobefiledeachmonth: •Sales.Exception:Iftaxdueislessthan$50permonth,youmaybegrantedtoreportsemi-annually. •Use.Exception:Iftaxdueislessthan$50permonth,youmaybegrantedtoreportsemi-annually. •MixedBeverage. •Withholding.Exception:Iftaxdueislessthan$500perquarter,youmayreportquarterly. •Waste Tire.Exception:Iftaxdueislessthan$50permonth,youmaybegrantedtoreportsemi-annually. •MotorFuel. •ManufactureCigarette. •WholesaleCigarette. •WholesaleTobacco. •IntoxicatingBeverage(wine,spirits,liquorandstrongbeer) •Non-intoxicatingBeverage. •PrepaidWireless.

Ifyourbusinessaddress(mailingorphysical)changes,youmustadvisetheOklahomaTaxCommissionimme-diately.CompleteOTCFormBT-115-C-W.Anewpermitcardwillbeissuedforyournewlocation.

Ifyoudiscontinuedoingbusiness,youmustreturnyourpermitcard(s).CompletethebackofthecardwiththeappropriateinformationandreturntotheOklahomaTaxCommission.

Ifyourbusinesschangestypeofownership,(forexamplefromanindividual(soleproprietor)toaLLCorcorporation)youmustcompleteanewBusinessRegistrationApplication.

Ifyouchangethenameofyourbusiness,youmustadvisetheOklahomaTaxCommission,inwriting,ofthechange.

Due Dates for Filing Reports

General Information & Reporting Requirements...

OTCRule710:65-3-1(d)requiresallnewsalestaxregistrantstoreportandremitsalestax electronically(online)unlesstheregistrantreceivesanexceptiontotheelectronicfilingrequirement. Permitholdersmayretaina1.00%discountfortimelyfiling.

TheOklahomaTaxCommission’sQuickTaxsystemprovidesyouwiththecapabilitytofileelectronicallyandalsoofferspaymentoptionsincludingACHdebit,ACHcreditandcreditcard.LogontotheOTCwebsiteatwww.tax.ok.gov,thenselectthe“QuickTax”systemlink.YoumayalsousetheQuickTaxtelephonesystembycalling1(866)240-5460.Ifyouhaveanyquestions,call(405)521-3160.

Avendormayapplyforanexceptiontotherequirementtofileelectronically.Suchrequestshouldbemadeinwritingto: BusinessTaxElectronicFilingCoordinator OklahomaTaxCommission P.O.Box269057 OklahomaCity,Oklahoma73126-9057

Ifthedeterminationismadethatthevendorisunabletoparticipateintheelectronicfundtransferandelectron-icdatainterchangeprogram,thevendorwillbepermittedtoreportonpaperandretainthe1.00%discount.

Thefollowingguidelinesshallbeutilizedtodeterminewhetheravendoris“unable”tofileelectronically:

• Thetaxpayerdoesnothaveaccesstoacomputerorinternetaccessathomeorplaceofbusiness,and

• Thetaxpayerdoesnotuseataxpreparerthathascomputerandinternetaccess,and • ThetaxpayerisunabletousethetelephoneoptionoftheQuickTaxsystem.

Theexception,ifgranted,willbeineffectfor12months.Attheendoftheexceptionperiod,thetaxpayermustbegintofileelectronicallyorwillhavetore-applyfortheexemption.Thetaxpayer’selectronicfilingcapabilitywillbereviewed.

AtaxpayermayprotestthedeterminationoftheCommissionasprovidedbyTitle68,O.S.Section207pursu-anttoOAC710:1-5-21through710:1-5-48,theRulesofPracticeandProcedurebeforetheCommission.

IMPORTANTINFORMATION!ElectronicFilingRequired!

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TitleSocial Security Number

NewBusiness

AdditionalLicense/Permit

Other(explain)

A

2.How is this business owned? Individual(SoleProprietor) GeneralPartnership LimitedPartnership OklahomaCorporation ForeignCorporation LimitedLiabilityCompany Other(explain)

3.FederalEmployer’sIdentificationNumber(FEIN)

4.NameofIndividual,Partnership,CorporationorLimitedLiabilityCompany

Social Security Number,ifindividual

MailingAddress

City State Zip County5.NamesofPartners/ResponsibleCorporateOfficers/ManagingMembers: (IfSocialSecurityNumberisnotprovidedbelow,theapplicationwillbereturnedforcompletion.)

A B CD E FG

First Name

CityMailingAddress{A

Seeinstructions.

Section 1

Section 2

Section 3

1.Business Phone() Business Fax() Name Email Address

ContactInformation:

OwnershipType:

{B

{C

Indicatethereason(s)forfilingthisform:

MiddleInitial LastName

State Zip Code

TitleSocial Security NumberFirst Name

CityMailingAddress


State Zip Code

TitleSocial Security NumberFirst Name

CityMailingAddress


State Zip Code

Oklahoma Business Registration Application

BusinessName: FEIN/SSN:

BTRG AP

A Application continued on page B...

B

C

40001

6.DoyounowordoyouintendtowithholdOklahomaIncomeTaxfromemployees?(a) If“yes”onitem6,doyouexpecttowithholdmorethan$500perquarter?(b) If“yes”onitem6,dateyouwillbegin/beganwithholdingOklahomaIncomeTax:// (c) Areyourequiredtomakefederalwithholdingtaxdepositsmorefrequently thanonceamonth?..........................................................................................7.(a)Dateyouwillbegin/beganwithholdingfornonresidentroyaltyinterest?//notapplicable

(b)Dateyouwillbegin/beganwithholdingforpass-throughmembers?//notapplicable

8.WhatFEINwillyouusetoreportwithholdingtax?

Yes No

PhysicalLocationandClassificationInformation:9.TradeNameofBusiness(DBA)

10.(a)PhysicalLocationofBusiness: Street and Number or Directions(Donotusepostofficeboxorruralroutenumber)

(b)Isthephysicallocationofthebusinessinsidethecitylimits?........................................ Yes No

11.LocationPhone() LocationFax()LocationE-Mail12.Areallthesalesand/ordeliveriesmadeinsidethecitylimitsofthecitylistedabove?...... Yes No

13.Areallthesalesand/ordeliveriesmadeinsidethecountylimitsofthecountylistedabove? Yes No

14.Principaltypeofbusiness(checkallthatapply):-seeinstructions

Retail Wholesale(completeitem17)VendingMachine(decals) ServicewithitemizedinvoicesServicewithoutitemizedinvoices ScrapMetal Other:15.Listyourprincipalproductsorservicesforthislocation(bespecific):

16.Pleasecheckthebox(es)ifyousell(retail):(a) Tires MotorFuel LowPointBeer MixedDrinks PrepaidWirelessService Coin-OperatedDeviceDecals Cigarettes(CompleteCigaretteandTobaccoSupplement-PacketC) TobaccoProducts(CompleteCigaretteandTobaccoSupplement-PacketC) (b)Areyouinthebusinessofrentingmotorvehicles?.................................................... Yes No

17.Wholesaler:PleasecheckthetypeofwholesalebusinessyouconductinOklahoma: Merchandise Winemaker Liquor LowPointBeer(3.2) ClassBBeer(inexcessof3.2) Cigarettes(CompleteCigaretteandTobaccoSupplement-PacketC) TobaccoProducts(CompleteCigaretteandTobaccoSupplement-PacketC)18.Isthisahomebasedbusiness?(seeinstructions)............... ............. Yes No

(month/day/year)

Yes No

Formultiplelocations,indicatethenumberofcopiesattached:Section 4 WithholdingTax:

Section 5

City State Zip County



B Application continued on page C...

(ifdifferentthanSectionIII,Item3)

(month/day/year)

(month/day/year)

Yes No

40001

19.Wasthereapreviousbusinessatthislocation?(ifyes,completequestions20and21). Yes No

20.Ifyouansweredyesonquestion19,pleaseprovidethefollowinginformation: PreviousOwner’sPermitNumber Name PhoneNumber

Physical Address

21.Ifyouansweredyesonquestion19,areyouusingtangibleitemsownedbytheprevious businessowner?(i.e.fixturesand/orequipment;itemsforresale-thisdoesnotinclude realproperty).................................................................................................................... Yes No

22.Ifyouansweredyesonquestion21,didyoupaysalestaxonthetangibleitemspurchased forusefromthepreviousbusinessowner?(i.e.fixturesand/orequipment;itemsforresale- thisdoesnotincluderealproperty).................................................................................. Yes No

Section 6 SalesandUseTax:

23. IfyoucurrentlyholdorhavepreviouslyheldanOklahomaSalesTaxPermitand/orOklahomaUseTax Permit,pleaselistnumber(s):

24.Dateoffirstsalessubjecttosalesand/orusetaxinOklahoma.......(month/day/year) / /

25.Dateoffirstsales,ifapplicable,subjecttomixedbeverage grossreceiptstax............................................................................. (month/day/year) / /

26.DoyoumakepurchasesfromoutsideOklahomathatareforyourcompany’s consumptionoruseinOklahoma,andarenotforresaleonwhichtaxisowed? (see instructions on page 7).......................................................................................... Yes No

Ifyouareanout-of-statebusiness,pleasecompletelines27-28.

27.(a) DoyoumaintainaninventoryforsaleinOklahoma?................................................ Yes No

(b) Doyouleasegoods/equipmentinOklahoma?.......................................................... Yes No

28.HowareyourgoodsdeliveredinOklahoma?

CommonCarrier OwnVehicles Both(CommonCarrierandOwnVehicles)

29.DoyousellandinstallorcontractfortheinstallationofequipmentinOklahoma?......... Yes No

Seepage10forreportingrequirements.



Formultiplelocations,indicatethenumberofcopiesattached:

C Application continued on page D...

City State Zip

40001

SalesTax:

SalesTax:

SalesTax:

SalesTax:

UseTax:

UseTax:

UseTax:

UseTax:

Signature:

Asoleowner,generalpartner,responsiblecorporateofficer,member,orauthorizedrepresentativemust sign this application.I,theundersignedapplicantorauthorizedrepresentative,orifacorporation,aresponsiblecorporateofficerforthereportingandremittingoftaxes,declareunderthepenaltiesofperjurythatIhaveexaminedthisapplicationandattachmentsandtothebestofmyknowledgethefactssetfortharetrueandcorrect,andthattherequirementshereunderwillbecarriedoutinaccordancewiththelawsoftheStateofOklahomaandtherulesandregulationsoftheOklahomaTaxCommission.Ifurtheracknowledgeandagreethatsales,withholdingandmotorfueltaxesaretrustfundsfortheStateofOklahomaandthatanyuseofthesetrustfundsotherthantimelyremittancetotheStateofOklahomaisembezzlementandcanresultincriminalprosecution.

MandatoryinclusionofSocialSecurityand/orFederalEmployerIdentificationNumberisrequiredonformsfiledwiththeOklahomaTaxCommissionpursuanttoTitle68oftheOklahomaStatutesandregulationsthereunder,foridenti-ficationpurposes,andaredeemedpartoftheconfidentialfilesandrecordsoftheOklahomaTaxCommission.TheOklahomaTaxCommissionisnotrequiredtogiveactualnoticeofchangesinanystatetaxlaw.

Type or print name Sign Name

Section 7

Type or print title Date / /Month Day Year



D Application continued on page E...

40001

Notice:All registrations and license fees must be paid with the Business Registration Application. Fail-uretoincludethefeeswilldelayprocessingofyourapplication.Refertothe“InstructionsandDefinitions”pages within this packet for further information regarding fees.Pleasecheck(✓)theappropriatebox(es)foreachlicenseand/orpermitthatyouareapplyingforandentertheap-plicablefeeamountinthe“Total”columnatthefarright.

Oklahoma Business Registration License and Fees

1. Sales Tax Permit (retail and wholesale).........$ 20.00 STP.....$ ___________.00

2. SalesTaxPermitforAdditionalLocations (NumberofLocations ____________ )...@$ 10.00 STP.....$ ___________.00 $ .00

3. WholesaleLowPointBeer (3.2Beer)License.......................................$ 250.00 ALP.....$ ___________.00

4. ManufacturerLowPointBeer (3.2Beer)License.......................................$ 500.00 ALP.....$ ___________.00 $ .00

5. RetailerManufacturerLowPointBeer (BrewPub)License....................................$ 650.00 SLP.....$ ___________.00

6. RetailDealerforLowPointBeer(3.2Beer)LicenseFees: Draught,BottleandCanLicense (on-premiseconsumption)............................$ 500.00 SLP.....$ ___________.00

BottleandCanOnlyLicense (on-premiseconsumption)............................$ 350.00 SLP.....$ ___________.00

OffPremise........................................................$ 230.00 SLP.....$ ___________.00 SpecialEventFee (perday: ___ / ___ / ____ to ___ / ___ / ___ $ 5.00 SLP.....$ ___________.00 $ .00 7. Fireworks: Distributor..........................................................$1,000.00 STF.....$ ___________.00

Wholesaler.........................................................$ 500.00 STF.....$ ___________.00

Manufacturer......................................................$1,000.00 STF.....$ ___________.00

RetailBooks(20licensesperbook)

(Numberofbooks _______________ )..@$ 200.00 STF.....$ ___________.00 $ .00

8. Cash Bond for ______________________Tax ------- CSF.....$ ___________.00 $ .00

9. Coin-Operated Device Distributor Permit......$ 200.00 COP..................................... $ .00

MakeChecksPayableto:OklahomaTaxCommission. TOTALAMOUNTDUE .................. $ .00


MailingAddress:

City: State: Zip: County:

LicenseorPermitType Basic Fee(each)

TaxCode

Total

STPSubtotal

SLPSubtotal

STFSubtotal

E

40001

ALPSubtotal

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F

Affidavit Verifying Lawful Presence in the United States

Form Number G-900Revised 5-2012

AllsoleproprietorsapplyingforabusinesspermitorlicensewiththeOklahomaTaxCommissionarerequired,bytheprovisionsof56O.S.Supp2007Section71,toprovidetheCommissionwithverificationoflawfulpresenceintheUnitedStatesbyexecutingtheAffidavitbelowbeforeanotarypublicorotherofficerauthorizedtonotarizeaffidavitsunderStatelaw.

Thisaffidavitmustbereturnedwithyourlicense/permitapplication.

StateofOklahoma

Countyof:

I, beingoflawfulage,stateunderpenalty

ofperjury,asfollows:

Pleasechecktheappropriatebox(es)

MySocialSecurityNumberis:

MyIndividualTaxIdentificationNumberis:

IamaUnitedStatesCitizen.

IamaqualifiedalienundertheFederalImmigrationandNationalityActandamlawfullypresent intheUnitedStates. MyAlienRegistrationNumber(A#)orI-94Numberis:*

DateofBirth:*

IstateunderpenaltyofperjuryunderthelawsofOklahomatheforegoingistrueandcorrectandIhavereadandunderstandthisformandexecuteditinmyownhand.

SignatureofApplicant

Subscribedandsworntooraffirmedbeforemethis_____dayof_____________________,20_____,

by_________________________________________(applicantname-pleaseprint).

Notary

MyCommissionExpires: MyCommissionNumber:

*EithertheA#ortheI-94number,anddateofbirthmustbeprovided.TheAlienRegistrationNumber(A#)andtheI-94(arrival/departure)numbersareissuedbytheU.S.CitizenshipandImmigrationService.

OfficialUseOnly: Verified: ___________________________ Date: _____________ Initials: _________

print name

Nomatterwhatthetaxtopic,fromadvaloremtaxestosalestaxratestotagagentlocations,theOklahomaTaxCommissionhasmanyformatsavailabletoyoutogetanyadditionalinformationyoumightneed.

Give us a call or visit! OklahomaTaxCommissionOfficesInStateTollFree•(800)522-8165 Oklahoma City•2501NorthLincolnBoulevard•(405) 521-3160 Tulsa•440SouthHouston,FifthFloor•(918) 581-2399

Visit us on the World Wide Web!Ourwebsiteaddressis:www.tax.ok.govNotonlywillyoufindforms,publications,motorvehicleinformationandeverythinginbe-tween,butyouarealsoabletoreachusviae-mailthroughthe“Contact”linkoneachpage.Usetheemailoptionstosendusanyquestionsyouhavethatarenotansweredonthewebsite.Forvarioustaxquestions,sendyouremailto:[email protected].

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