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OklahOma Manufacturers Business Registration (Oklahoma)

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Packet M
Revised June 2017
OklahOma
Business
RegistRatiOn
Packet
FOR manuFactuReRs
Manufacturers Business Registration
To Establish a New Business or
Register an Existing Business in Oklahoma for Manufacturing.....
Oklahoma Tax Commission
2501 North Lincoln Boulevard
Oklahoma City, Oklahoma 73194
This booklet contains:
• Business Registration Workshop Information
• Information on How to Apply for a
Federal Employer Identication Number
• OTC Rules Regarding Manufacturing
• Registration Instructions and Information
• General Information
• Reporting Requirements
• Registration Form
Dear New and/or Existing Manufacturers,
Congratulations on your business venture in the State of Oklahoma! This packet of information and
registration forms will get you well on your way to registering your business.
Once you have completed your registration packet, return it to:
Oklahoma Tax Commission
Taxpayer Assistance Division
PostOfceBox26920
OklahomaCity,Oklahoma73126-0920
If you have any questions or comments, contact our Taxpayer Assistance Ofce at (405)521-3160.
Or visit us on our website at www.tax.ok.gov.
Sincerely,
Taxpayer Assistance Division
Oklahoma Tax Commission
Congratulations!
2
Statistics show a lack of knowledge concerning tax laws, rules and procedures is the major reason for
delinquencies among businesses. For this reason, the Oklahoma Tax Commission believes every person in
Oklahoma should receive instruction regarding ownership responsibilities, including the collection, remittance
and payment of Oklahoma business taxes before actually starting a new business.
The Oklahoma Tax Commission provides free workshops to provide this vital information. It is also the goal
of the workshops to instruct existing businesses on proper business registration, tax reporting, tax bookkeeping
and tax exemptions.
The Oklahoma Tax Commission conducts these workshops in Oklahoma City, Tulsa and other locations
throughout the state as needed, on a monthly basis. The workshops last approximately three hours and focus
on the following topics:
1. New Business Registration
2. Business Tax Reporting Form Completion
3. Sales and Withholding Record Keeping Requirements
4. Sales Tax Deductions, Exemptions and Vendor Responsibilities
Interested persons should contact the Oklahoma Tax Commission at (405)521-3160 for information con-
cerning workshop schedules and to make a reservation. You may also visit our website at www.tax.ok.gov
for additional information regarding workshop locations, start times and other pertinent information concerning
starting a new business.
To insure we have adequate space, please make a workshop reservation.
Workshops for New or Existing Business...
Continued on page 4...
OTC Rules Regarding Manufacturing...
Tax Compliance...
710:65-13-150.1.Manufacturingexemption;taxableandexempttransactions
(a) Denitions. The following words and terms, when used in this Section, shall have the following meaning,
unless the context clearly indicates otherwise:
(1) “Administration” means activities performed in the areas of general management, communications,
security, employee training, personnel administration, including time-keeping, general accounting and
purchasing, employee benet activities and employee recognition, legal services, public relations, and the
establishment, maintenance, billing and collection of accounts.
(2) “Distribution” means those activities involved in the movement of manufactured items by vehicles,
aircraft, watercraft, railroads or pipelines from a manufacturing site to a customer’s location.
(3) “Incidental use” means that the property or service is used infrequently or for a minor portion of the
total time it is used.
YourorganizationmusthaveaFederalEmployerIdenticationNumberbeforeyoucancomplete
theapplication(s).
You can apply for and receive a Federal Employer Identication Number by applying online at
www.irs.gov.
Do You Need to Apply for an FEIN?
3
EffectiveJuly1,2012,itisunlawfultosell,purchase,install,transferorpossessanyautomatedsales
suppressiondeviceorzapperorphantom-ware.Inadditiontothecriminalpenaltiesuponconviction,
thepenaltiesforviolationincludeanadministrativeneof$10,000.00andimmediaterevocationofthe
violator’ssalestaxpermit.HB2576(5).
EffectiveNovember1,2012,failuretoremitsalestaxorlearequiredreportthree(3)timeswithina
consecutivetwenty-four(24)monthperiodwillresultinbusinessclosureiftaxpayerfailstopayinfull
orenterintoanapprovedpayplan.SB1984.
BeginningJuly1,2017anyvendoroperatingunderasalestaxpermitwhoisdelinquentinthelingandpay-
mentofanybusinesstax(sales,use,withholding,wastetire,mixedbeverage,9-1-1telephonefee,vehicle
rentalandlodging)threetimeswithina24monthperiodissubjecttobusinessclosure.HB2343.
Title68O.S.§1364(B).Uponreceiptofaninitialapplication,theTaxCommissionmayissueaproba-
tionarypermiteffectiveforsix(6)monthswhichwillautomaticallyrenewforanadditionalthirty(30)
monthsunlesstheapplicantreceiveswrittennoticationoftherefusaloftheCommissiontorenewthe
permit. If the applicant receives a notice of refusal, the applicant may request a hearing to show cause
whythepermitshouldberenewed.Uponreceiptofarequestforahearing,theTaxCommissionshall
setthematterforhearingandgiveten(10)days’noticeinwritingofthetimeandplaceofthehearing.
Atthehearing,theapplicantshallsetforththequalicationsoftheapplicantforapermitandproofof
compliance with all state tax laws.
Continuedonpage5...
OTC Rules Regarding Manufacturing...
4
(4)
“Manufacturing” means and includes the activity of converting or conditioning tangible personal
property by changing the form, composition, or quality of character of some existing material or materials,
including natural resources, by procedures commonly regarded by the average person as manufacturing,
compounding, processing or assembling, into a material or materials with a different form or use.
“Manufacturing” does not include extractive industrial activities such as mining, quarrying, logging,
and drilling for oil, gas and water, nor oil and gas eld processes, such as natural pressure reduction,
mechanical separation, heating, cooling, dehydration and compression.
[68 O.S.Supp.2003, § 1352(13)]
(5)
“Manufacturing operation” means the designing, manufacturing, compounding, processing,
assembling, warehousing, or preparing of articles for sale as tangible personal property. A manufacturing
operation begins at the point where the materials enter the manufacturing site and ends at the point
where a nished product leaves the manufacturing site. “Manufacturing operation” does not include
administration, sales, distribution, transportation, site construction, or site maintenance. Extractive activities
and eld processes shall not be deemed to be a part of a manufacturing operation even when performed
by a person otherwise engaged in manufacturing.
[68 O.S.Supp.2003, § 1352(14)]
(6)
“Manufacturing site” means a location where a manufacturing operation is conducted, including
a location consisting of one or more buildings or structures in an area owned, leased, or controlled by
a manufacturer.
[68 O.S.Supp.1998, Section 1352(11)] It is not required that the building or structures
owned, leased, or controlled by a manufacturer be located on a single tract of land or on contiguous tracts
of land.
(7) “Predominant or predominantly” means the most frequent or for the most part.
(8) “Sales” means the activities involved in selling a manufacturer’s goods to others, and includes
advertising or marketing, printing, preparation, and distribution of catalogs and yers, and product
exhibition and promotion.
(9) “Site construction” means the construction of buildings and other structures and improvements to
real property. The term includes land preparation, new construction, reconstruction, remodeling, renovation,
repair, upgrading and making alterations and additions to the real property, whether the work is done by the
manufacturer or by other rms.
(10) “Site maintenance” means the provision of facilities support services as dened in the North
American Industry Classication System, Code 561210. “Site maintenance” does not include items used
in the manufacturing operation, as dened in this Section, or in waste disposal activities resulting from the
manufacturing operations.
(11) “Transportation” means to move or carry tangible personal property to a manufacturing site, prior
to the time it enters into the manufacturing process, and to move or carry, tangible personal property from
a manufacturing site, after such property leaves the manufacturing operation. The term “transportation”
includes the purchase, maintenance, repair, overhaul, rebuilding, storage and operation of vehicles and
transportation equipment.
(b) Activities included in manufacturing operations. Purchases by a manufacturer of tangible personal
property or services for use in a manufacturing operation are exempt from sales and use taxes in Oklahoma.
Operations performed by a sub-contractor to the manufacturer may also qualify as a manufacturing operation
if the contractor is performing sub-assembly work leading to completion of the nished product. Activities
included in a manufacturing operation include the following:
(1) Product development. Examples of property used in product development include raw materials,
machinery, and equipment utilized in designing and making prototypes.
OTC Rules Regarding Manufacturing...
Continuedonpage6...
5
(2) Production. Production includes those processes and activities consisting of manufacturing,
compounding, processing, assembling, or preparing of articles for sale as tangible personal property.
(A) Production supplies. Examples of production supplies include items used in the production
process, such as:
(i) Raw materials.
(ii) Coal, fuel, oil, electricity, natural gas, articial gas, steam and refrigeration, when used in
the production process or when used to generate power or to create or maintain a temperature
necessary for the production process.
(iii) Miscellaneous supplies that are consumed in the production process, such as lubricating oils
and greases used on machinery and equipment.
(B) Manufacturing supplies. Examples of manufacturing supplies include items used to service
and operate manufacturing equipment, such as:
(i) Work clothing, such as coveralls and uniforms; safety goggles; face masks; helmets, gloves,
aprons, shoe and sleeve protectors.
(ii) Static mats.
(iii) Surge protectors.
(C) Manufacturing tools. Manufacturing tools eligible for exemption when purchased for use in a
manufacturing operation are those tools used in the manufacturing process, such as:
(i) Scales to measure raw materials.
(ii) Knives, staple guns, tape guns.
(iii) Hand tools used on the product or in the maintenance of exempt machinery.
(D) Manufacturing equipment and machinery. Examples of manufacturing equipment and
machinery eligible for exemption when purchased by a manufacturer include:
(i) Manufacturing equipment, machinery, and associated repair or replacement parts.
(ii) Dust collector equipment.
(iii) Paint booths.
(iv) Conveyors.
(v) Forklifts.
(3) Testing or quality control. Equipment and supplies used in testing or quality control, or both, may
qualify for the exemption when purchased by a manufacturer for use in a manufacturing operation.
(4) Production waste disposal. Equipment and supplies purchased by a manufacturer to be used in
production waste disposal at a manufacturing site may qualify for the exemption.
(5) Warehousing supplies and equipment. Examples of warehousing supplies and equipment eligible
for exemption when purchased by a manufacturer include:
(A) Flow racks.
(B) Tables.
(C) Storage units.
(D) Wrapping, packing, or packaging supplies, used to further the sale of a product.
(E) Labels and label-makers.
(F) Inventory control items.
(6) Shipping. Examples of shipping supplies eligible for exemption when purchased by a manufacturer
include:
(A) Boxes, scales, inserts.
(B) Tape dispensers.
OTC Rules Regarding Manufacturing...
6
(c) Non-exemptuses. The following items and uses will result in the taxability of the transaction:
(1) Items purchased for use, or manufactured and withdrawn from inventory and used, in the areas of
administration, distribution, sales, site construction, site maintenance, or transportation, are subject to sales
tax if the items are purchased or withdrawn from an inventory in Oklahoma. If tangible personal property is
purchased or withdrawn from inventory outside Oklahoma, to be used in Oklahoma for these non-exempt
purposes, it is subject to use tax. The amount of tax due is computed based upon the “sales value,” of the
goods withdrawn, as dened in OAC 710:65-1-2.
(2)
Goods, wares, merchandise, property, machinery and equipment, used in a non-manufacturing activity
or process as set forth in paragraph 9 of
Section 1352 of Title 68 of the Oklahoma Statutes
shall not be
eligible for the exemption
described in this Section
by virtue of the activity or process being performed in
conjunction with or integrated into a manufacturing operation.
[68 O.S.Supp.2003, § 1359(1)]
(d) Predominant use. Incidental use of otherwise qualifying items or machinery predominantly used in the
manufacturing operation will not result in disqualication:
(1) Where an item is predominantly used in the manufacturing operation, any non-exempt use will be
considered incidental, and will not disqualify the item from the exemption.
(2) Where electricity or natural gas is metered through a single meter, and the predominant use is in the
manufacturing operation, any remaining usage will be considered incidental, and will be exempt.
(e) Applicability of examples. Items enumerated in Subsections (b) and (c) are examples and illustrations
only, and are not intended to be exclusive or exhaustive.
710:65-13-152.ManufacturedgoodstransportedoutofOklahoma[REVOKED]
710:65-13-152.1.ManufacturedgoodstransportedoutofOklahoma
(a) A manufacturer may sell tangible personal property it manufactures, exempt from sales tax, to a person
who immediately takes the manufactured item outside Oklahoma for immediate and exclusive use outside
Oklahoma. Provided however, that sales at a retail outlet shall not qualify for the exemption.
(b) In order to qualify for this exemption, the purchaser must give a written statement to the manufacturer-
seller that the property will leave the State and will not be used in Oklahoma.
(c) For purposes of this section, “retail outlet” means any place where sales of tangible personal property
are made in small quantities to ultimate consumers to meet personal needs, rather than for commercial or
industrial uses of the articles sold.
[See: 68 O.S. § 1359(6)]
Use OkTAP to File and Pay your Taxes
For more information visit http://oktap.tax.ok.gov
With OkTAP you can:
• File and pay taxes for your sales, withholding, franchise and mixed
beverage accounts along with many more tax types
• View OTC returns, letters and notices
• Engage in secure messaging with OTC representatives
• Order coin-operated device decals
• Register new businesses with the OTC
• Register a third-party preparer to manage your account
Continuedonpage8...
Please complete each section of the registration form and remember, your application must be signed and
returned with the permit fee amount before your registration can be processed.
If you have any questions concerning Oklahoma business registration requirements, please contact Taxpayer
Services Center at (405) 521-3160. We also recommend attending a Business Tax Workshop sponsored by
the Oklahoma Tax Commission (see page 2 for more information).
Notice Regarding Records and Recordkeeping
As a business owner/operator in the State of Oklahoma, you are required to keep records of your business
transactions and operations.
The Oklahoma Tax Commission has specic rules for keeping records. Specically for sales tax refer to Rule
710:65-3-30 through 710:65-3-33. For Withholding tax, refer to Rule 710:90-1-11. Rules can be viewed and/or
downloaded from the OTC website at www.tax.ok.gov.
SpecicInstructionsforRegistrationasaManufacturer
Please complete all sections of pages A through E, and F if applicable.
Page A - Enter business name and FEIN or SSN.
PageA-SectionI.ReasonsforFilingthisFormasaManufacturer...
Check the appropriate box:
A. New Business.
Check this box if you are opening a new business and do not have a manufacturers/sales tax
exemption permit.
B. Additional permits.
Check this box if you have a permit and are applying for additional locations.
(Example: You purchased an additional business for which you will need a permit)
C. If you checked “other” explain your reason for ling this form.
PageA-SectionII.ContactInformation...
Item1: Provide the business phone, fax number, name and email address where the applicant can be
contacted.
PageA-SectionIII.OwnershipInformation...
Item2:Checktheboxwhichindicateshowyourbusinessisowned...
A. Individual (Sole Proprietor): The business is owned by one individual.
If you are a Sole Proprietor you must complete the Afdavit Verifying Lawful Presence in the U.S. (included
within this packet, page F). The afdavit must be signed and notarized. The afdavit must have your Social
Security Number, or your Individual Tax Identication Number and your Alien Registration Number (A# or I-
94). If you are changing entities from a corporation, LLC, or partnership to a sole proprietor, you must com-
plete the afdavit.
If you are a sole proprietor, your registration application can not be processed without a
properly executed afdavit.
Note:The afdavit is required by the Oklahoma Taxpayer and Citizen Protection Act, specically Title 56 O.S.
Supp. 2007, Section 71.
Instructions and Definitions...
7
Instructions and Definitions...
Continuedonpage9...
B. General Partnership: The business is owned by two or more persons, each of whom are liable for the
debts of the partnership.
C. Limited Partnership: The business is owned by one or more general partners and one or more limited
partners. Limited partnerships must le organizing documents with the Oklahoma Secretary of State.
D. Oklahoma Corporation: The business is owned by an entity that is organized pursuant to the Oklahoma
General Corporation Act. Articles of Incorporation or Domestication must be led with the Oklahoma Secre-
tary of State.
E. Foreign Corporation: A foreign corporation is a corporation formed under the laws of any state other than
Oklahoma. Foreign corporations with a location or doing business in Oklahoma must register with the Okla-
homa Secretary of State and receive authority to do business in Oklahoma.
F. Limited Liability Company: The business is owned by an entity that is an unincorporated association or
proprietorship having one or more members that is organized and existing under the laws of the State. Lim-
ited Liability Companies must register with the Secretary of State of Oklahoma.
G. Other: The business is owned by another type of business structure, such as business trust, personal
trust, government entity, etc. Trusts must provide a copy of the trust indenture or led trust document.
Item3:FederalEmployerIdenticationNumber...
You must have a Federal Employer Identication Number if you:
• Pay wages to one or more employees or;
• Are a corporation, trust, estate, general or limited partnership, limited liability company or non-
prot organization (church, club, etc).
Note: If you do not have a Federal Employer Identication Number, you may apply for one online at www.irs.gov.
Item4:NameofOwner...
If you are a/an:
Individual ........Print your name (last name, rst name, and middle initial) and social security number.
Partnership ....Print the name of your partnership.
Corporation .... Print the corporate name as it appears on your Articles of Incorporation or Domesti-
cation.
Limited Liability Company...Print the entity name as it appears on your Articles of Organization.
Other ..............Print the name of your business entity.
Provide the mailing address of your business.
8
Instructions and Definitions...
Continuedonpage10...
Item5:NamesofPartnersorResponsibleCorporateOfcers,andManagingMember(s)...
PleaseNote: Social Security Numbers are required by OTC Rule 710:1-3-6. Rules can be viewed and/or
downloaded from the OTC website at www.tax.ok.gov. If Social Security Number is not provided, the ap-
plication will not be processed and will be returned for Social Security Numbers.
Print the name (last name, rst name, and middle initial), social security number, title and the residence
and/or post ofce address of all partners, responsible corporate ofcers, and managing members re-
sponsible for the reporting and remittance of taxes.
General Partnerships: List all partners associated with the partnership.
Corporations: List corporate ofcers responsible for the reporting and remittance of taxes.
Limited Liability Companies: List all members or managing member responsible for the reporting and
remittance of taxes.
Limited Partnership: List the general partner(s) and the limited partner(s).
PageB- Enter business name (Item #8) and FEIN or SSN at the top of the page.
PageBSectionIV.WithholdingTax...
Items6and7: Complete if your business employs or will employ one or more persons in the State of
Oklahoma.
Exceptions:
• To an Oklahoma resident and wages are earned in another state that requires withholding, or
• To a nonresident and wages earned is not more than $300.00 a quarter.
Item6: If the Oklahoma income tax you withhold from your employee(s) is $500.00 or more, per quarter,
the amount withheld must be remitted monthly. If the amount you withhold is less than $500.00, per
quarter, the remittance may be made quarterly. If you are required to make federal withholding tax
deposits more frequently than once a month, you are required to le with Oklahoma on the same
schedule. Enter the date you will begin withholding Oklahoma Withholding Tax.
Item7: If you will report Oklahoma Withholding tax using a different FEIN other than the one you entered in
Section III, Number 3, provide that number.
PageB-SectionV.PhysicalLocationandClassicationInformation...
If you own more than one manufacturing location in Oklahoma, you must also complete a separate page B,
Section V and VI, and pages C and D for each location. In the upper right corner of Page B, indicate the
number of copies attached.
Item8: Enter the trade name or DBA of your business (Example: Joe’s Manufacturing).
Item9: (a) Enter the physical address of the business including the county. Do not use post ofce boxes or
rural route numbers.
(b) If the business is inside the city limits, check Yes.
(c) Check the type of operation that applies to the activity performed at the physical location listed
on Item 9 (a).
9
Instructions and Definitions...
Item10: Enter the phone, fax number and email address where you will be conducting business.
Items11and12arethedeterminationforreporting,collecting,andapportionmentofcity/countysales
and use taxes. (Refer to OTC Rule 710:65-18.3)
Item11: If all sales are made at this location, (Item 9) and no products are delivered, check Yes. If you make
sales and your product is delivered outside the city limits of this location, check No.
Item12: If all sales are made or delivered in the county listed in Item 9, check Yes. If all or part of your sales
are delivered to another county, check No.
Item13: This is a business operated solely from your home.
Items14-17: Questions 15-17 are required if you obtained or purchased/leased the location or property from
someone previously operating a business at this location. If you purchased tangible personal
property to be used in the business (equipment, furniture, etc.) you must pay sales/use tax on
those items. Items purchased for resale are not subject to sales tax.
PageC-SectionVI.Sales/UseTax...
Sales Tax: Generally, sales tax is due on the transfer of either title to or possession of tangible personal
property if the transfer occurs in the State of Oklahoma.
UseTax: Generally, use tax is due on the purchase of tangible personal property that is shipped in
Oklahoma by common carrier where the transfer of title or possession occurs outside the state
of Oklahoma. Out-of-state purchases of inventory for resale are exempt from use tax when
purchased by a holder of an Oklahoma sales tax permit.
Item18: If you hold or have ever held an Oklahoma Sales Tax and/or Use Tax Permit, please enter the
number(s).
Item19: Please provide the date you will begin or began sales in Oklahoma that are or will be subject to
sales or use tax.
Item20: If you purchase merchandise out-of-state for your own use (not for resale) from a vendor not re-
quired to collect or does not voluntarily collect and remit Oklahoma Use Tax, you are required to
remit the Oklahoma consumer use tax that is due, check yes. You will be assigned a Consumer
Use Tax reporting number. If you purchase merchandise out-of-state for your own use or consump-
tion (not for resale) from a vendor that does collect and remit Oklahoma Use Tax, check no.
PagesCandD-SectionVII.ManufacturerSalesTaxExemptionPermitApplication...
Item21: Select the box that applies
.
Item22: Enter the date you began or will begin to manufacture at this site.
Item23: Provide a detailed list of items produced. (Include sizes and item numbers).
Item24: If you do not know the NAICS classication for your company it can be found on the website for the
NAICS Association at www.census.gov/eos/www/naics/.
Continued on page 11...
10
GeneralInformation:PermitsandLicenses
Upon submission of the completed Registration Application (Pages A-F) and payment of applicable fees, you
will be issued the appropriate permit(s)/license(s) and/or account number(s) to report and remit taxes, if you
qualify.
SalesTax:A manufacturers sales tax exemption permit will be issued for a 3 year period.
UseTax:Consumers who purchase products out-of-state for their own use or consumption on which tax has
not been paid, will not be issued a permit, but you will be issued an account number for the purpose of report-
ing and remitting consumer use tax.
WithholdingTax:A permit is not issued, but you will be issued an account using your FEIN for the purpose of
reporting and remitting withholding tax.
GeneralInformation:ChangesAffectingYourPermits
If your business address (mailing or physical) changes, you must advise the Oklahoma Tax Commission imme-
diately. Complete OTC Form BT-115-C-W. A new permit will be issued for your new physical location.
If you discontinue doing business, you must return your permit to the Oklahoma Tax Commission with an ex-
planation for cancellation on the reverse side of the permit.
If your business changes type of ownership, (for example from an individual (sole proprietor) to a LLC or corpo-
ration) you must complete a new Business Registration Application.
If you change the name of your business, you must advise the Oklahoma Tax Commission, in writing, of the
change.
General Information & Reporting Requirements...
Instructions and Definitions...
Item25: Select the box that best describes the operation at this site.
Item26: Provide a step by step description of the operation performed at the site. (Start with the raw materi-
als used, nish with the end product produced.)
Item27: Select the box that best describes the activities most frequently performed at this site.
Item28: Select the box that applies.
Item29: Select the box that applies. (Attach permits if required)
Item30: Provide square footage of the facility, production area, non-production area and warehouse.
Item31: Provide the percentage of utilities used for electrical usage and natural gas/propane usage.
Item32: Provide a list of all equipment and machinery used in the production operation performed at this site.
Item33: Provide the number of employees involved in the manufacturing process.
Failure to provide complete and descriptive information regarding the operations being performed may
result in the denial of this application.
Continuedonpage12...
11
General Information & Reporting Requirements...
Reporting Requirements
The following tax types will require a report to be led each month:
•Sales-Exception: If tax due is less than $50 per month, you may be granted to report semi-annually.
•Use-Exception: If tax due is less than $50 per month, you may be granted to report semi-annually.
•Withholding-Exception: If tax due is less than $500 per quarter, you may report quarterly.
Due Dates for Filing Reports
Sales, use, and withholding reports are due on or before the 20th day of the month following each
reporting period.
IMPORTANT INFORMATION! Electronic Filing Required
OTC Rule 710:65-3-1(d) requires all new sales tax registrants to report and remit sales tax electroni-
cally (online) unless the registrant receives an exception to the electronic ling requirement.
The Oklahoma Tax Commission’s OkTAP system provides you with the capability to le electronically and also
offers payment options including ACH debit, ACH credit and credit card. Log on to the OTC website at
www.tax.ok.gov, then select the “OkTAP” system link. If you have any questions, call (405) 521-3160.
A vendor may apply for an exception to the requirement to le electronically. Such request should be made in
writing to:
Oklahoma Tax Commission
2501 N. Lincoln Blvd.
Oklahoma City, Oklahoma 73194
If the determination is made that the vendor is unable to participate in the electronic fund transfer and electron-
ic data interchange program, the vendor will be permitted to report on paper.
The following guidelines shall be utilized to determine whether a vendor is “unable” to le electronically:
• The taxpayer does not have access to a computer or internet access at home or place of business,
and
• The taxpayer does not use a tax preparer that has computer and internet access.
The exception, if granted, will be in effect for 12 months. At the end of the exception period, the taxpayer must
begin ling electronically or will have to re-apply for the exception. The taxpayer’s electronic ling capability will
be reviewed.
A taxpayer may protest the determination of the Commission as provided by Title 68, O.S. Section 207 pursu-
ant to OAC 710:1-5-21 through 710:1-5-48, the rules of practice and procedure before the Commission.
!
12
Application continued on page B...
Business Name
Oklahoma Business Registration
Application for Manufacturers
Title
Social Security Number
III.OwnershipInformation:
2. Howisthisbusinessowned?
Individual (Sole Proprietor) General Partnership Limited Partnership
Oklahoma Corporation Foreign Corporation
Limited Liability Company
Other (explain)
3. FederalEmployerIdenticationNumber (FEIN)
4. NameofIndividual,Partnership,CorporationorLimitedLiabilityCompany
Social Security Number, if individual
Mailing Address
City State Zip County
5. NamesofPartners/ResponsibleCorporateOfcers/ManagingMembers:
(IfSocialSecurityNumberisnotprovidedbelow,theapplicationwillbereturnedforcompletion.)
A B C
D E F
G
Name(Last,First,MiddleInitial)
County
City, State and Zip
Mailing Address
{
A
Title
Social Security NumberName(Last,First,MiddleInitial)
County
City, State and Zip
Mailing Address
Title
Social Security NumberName(Last,First,MiddleInitial)
County
City, State and Zip
Mailing Address
See instructions.
{
B
{
C
II.ContactInformation:
1. Business Phone ( ) Business Fax ( )
Name Email Address
FEIN/SSN:
New Business
Additional Permit
Other (explain)
A
B
C
I.Indicatethereason(s)forlingthisformasamanufacturer:
A
40004
V. PhysicalLocationandClassicationInformation
8. Trade Name of Business: (DBA)
9. (a) Physical Location of Manufacturing:
(See instructions)
(b) Is the physical location of the business inside the city limits? ..............................
(c) Is this physical location dedicated to:
Sales Only Manufacturing Both Sales and Manufacturing
10. Location Phone: ( ) Location Fax: ( )
Location Email:
11. Are all the sales and/or deliveries made inside the city limits of the city
listed above? ..............................................................................................................
12. Are all the sales and/or deliveries made inside the county limits of the county
listed above? ..............................................................................................................
13. Is this a home based business? (See instructions) ......................................................
14. Was there a previous business at this location? ........................................................
(If yes, complete questions 15 and 16)
15. If you answered yes on question 14, please provide the following information:
16. If you answered yes on question 14, are you using tangible items owned by the
previous business owner? (i.e. xtures and/or equipment; items for resale -
this does not include real property) ............................................................................
17.
If you answered yes on question 16, did you pay sales tax on the tangible items
purchased for use from the previous business owner? (i.e. xtures and/or equipment;
items for resale - this does not include real property or manufacturing equipment)
......
Application continued on page C...
Owner’s Name (same as Item 4)
Street and Number or Directions (Do not use post ofce box or rural route number)
City, State, Zip and County
Oklahoma Business Registration
Application for Manufacturers
Number
of Copies
Attached:
Previous Owner’s Permit Number Name Phone Number
Physical Address
City, State, Zip
Yes No
Yes No
Yes No
Yes No
Yes No
FEIN/SSN:
B
(month/day/year)
IV. Withholding Tax
6. Do you now or do you intend to withhold Oklahoma Income Tax from employees?
(a) If “yes” on item 6, do you expect to withhold more than $500 per quarter? .......
(b) If “yes” on item 6, date you will begin/began withholding Oklahoma Income Tax: / /
(c) Are you required to make federal withholding tax deposits more frequently
than once a month? ............................................................................................
7. What FEIN will you use to report withholding tax?
Yes No
Yes No
Yes No
(if different than
Section III, Item 3)
Yes No
Yes No
40004
VII. Manufacturer Sales Tax Exemption Permit Application (Readinstructionsbeforecompletingthissection)
21. Do you change the form, composition, or quality of character of some existing material(s), by procedures
commonly recognized as manufacturing? ................................................................
22. Date you will rst begin/began manufacturing at this site in Oklahoma: ______ / _______ / _______.
23. What product(s) do you manufacture at this site?
(List specic items. Attach additional sheet if needed.)
______________________________________________________________________________________________________________________________
______________________________________________________________________________________________________________________________
______________________________________________________________________________________________________________________________
24. What is your six digit NAICS classication? (See instructions): _______________________________________________ .
25. Which method best describes your production operation? (Choose one)
MassProduction: The process of large amounts of standardized products, using assembly lines.
BatchProduction: Creating a component at a workstation, before moving to the next step in production.
ContinuousProduction: Method used to manufacture, produce, or process materials without interruption.
JobProduction: Production of a one-off product based on the customers design and specications.
26. Describe your production process: (
Provide general step by step procedures. Address products, packaging and sales.
Attach additional sheet if necessary.)
______________________________________________________________________________________________________________________________
______________________________________________________________________________________________________________________________
______________________________________________________________________________________________________________________________
27. Which of the following best describes the operation most frequently performed at this site?
a) Build general purpose products marketed and sold to multiple customers.
b) Product(s) produced for an individual customer. The design and production are based completely
on the customer’s specications. Explain below: (
Attach additional sheet if necessary.)
______________________________________________________________________________________________________________________
______________________________________________________________________________________________________________________
______________________________________________________________________________________________________________________
c) Provide component parts or services used in the production of your customer’s products.
d) Recondition an item to a state which restores the ability to perform its required function.
e) Distribution of products produced by other manufacturers.
f ) Repair of customer owned products.
g) Services (Please describe) _____________________________________________________
Application continued on page D...
(month/day/year)
Owner’s Name (same as Item 4) FEIN/SSN:
C
VI. SalesandUseTax
18. If you currently hold or have previously held an Oklahoma Sales Tax Permit and/or Oklahoma Use Tax
Permit, please list number(s):
19. Date of rst sales subject to sales and/or use tax in Oklahoma:
20. Do you make purchases from outside Oklahoma that are for your company’s consumption or use,
are not for resale on which tax is owed? (See instructions on Page 10) ...........................
(month/day/year)
/ /
Sales Tax:
Sales Tax:
Use Tax:
Use Tax:
Yes No
Yes No
40004
Oklahoma Business Registration
Application for Manufacturers
VII. ManufacturerSalesTaxExemptionPermitApplication(continued)
Application continued on page E...
28. Do you maintain an inventory of the following items?
(a) Raw materials ..................................................................................................... Yes No
(b) Manufactured component parts .......................................................................... Yes No
(c) Finished goods .................................................................................................... Yes No
29. Do you make sales to?
(a) Consumer/Users ................................................................................................. Yes No
(b) Vendors/Retailers
(If Yes,attachcopy(s)ofsalestaxpermit(s)
............................. Yes No
(c) Other Manufacturers
(If Yes,attachcopy(s)ofManufactureexemptionpermit(s)
.. Yes No
30. What is the total square footage of the facility?
(a) What is the square footage utilized by production area? ___________ sq. ft
(b) What is the square footage utilized for warehousing? ___________ sq. ft
(c) What is the square footage used for non-production activities? ___________ sq. ft
31. What percentages of utilities are used in the manufacturing process?
(a) Electric Usage ___________ %
(b) Natural Gas/Propane Usage ___________ %
NOTE: A taxpayer who has qualied as a manufacturer in Oklahoma and has been issued a
MSEP (Manufacturers Sales Tax/Exemption Permit) and who has a utility account(s) that qualies as
predominately used in the manufacturing operation should present the MSEP to the utility provider(s) to
claim exemption from sales/use tax.
32. List all primary machinery and equipment used in your production process:
________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________
33. Provide the number of employees involved in the manufacturing process: ______________________
Owner’s Name (same as Item 4) FEIN/SSN:
D
40004
Oklahoma Business Registration
Application for Manufacturers
VIII. Fees
All registration fee(s) must be paid with the Business Registration Application for Manufacturers. Failure to
include the fee(s) will delay processing of your application.
Please check ( ✓ ) the appropriate box(es) for each permit that you are applying for and enter the appli-
cable fee amount in the “Total” column at the far right.
For Ofce Use Only
LicenseorPermitType Fee(each) TaxCode Total
MakeChecksPayableto:OklahomaTaxCommission ........ TOTALAMOUNTDUE: $
Signature
Asoleowner,generalpartner,corporateofcer,orauthorizedrepresentativemustsignthis
application.
I, the undersigned applicant or authorized representative, or if a corporation, a responsible corporate ofcer
for reporting and remitting taxes, declare under the penalties of perjury that I have examined this
application and attachments and to the best of my knowledge the facts set forth are true and correct, and
that the requirements hereunder will be carried out in accordance with the laws of the State of Oklahoma
and the rules and regulations of the Oklahoma Tax Commission. I further acknowledge and agree that
sales, withholding and motor fuel taxes are trust funds for the State of Oklahoma and that any use of these
trust funds other than timely remittance to the State of Oklahoma is embezzlement and can result in
criminal prosecution.
Mandatory inclusion of Social Security and/or Federal Employer Identication Number is required on forms
led with the Oklahoma Tax Commission pursuant to Title 68 of the Oklahoma Statutes and regulations
thereunder, for identication purposes, and are deemed part of the condential les and record of the
Oklahoma Tax Commission. The Oklahoma Tax Commission is not required to give actual notice of
changes in any state tax law.
Type or print
name and title
Sign Name
and Date
Owner’s Name (same as Item 4)
Oklahoma Business Registration
Application for Manufacturers - Licenses and Fees
Oklahoma Business Registration Application
for Manufacturers - Signature
FEIN/SSN:
E
1. Manufacturers Sales Tax Exemption Permit ............$ 20.00 SLP $ ___________ .00
2. Manufacturers Sales Tax Exemption Permit for Additional Locations
(number of locations _______________) @ ...........$ 10.00 SLP $ ___________ .00
40004
This page has been
intentionally left blank
F
Affidavit Verifying Lawful
Presence in the United States
FormG-900
Revised5-2016
All sole proprietors applying for a business permit or license with the Oklahoma Tax Commission are required,
by the provisions of 56 O.S. Supp 2007 Section 71, to provide the Commission with verication of lawful
presence in the United States by executing the Afdavit below before a notary public or other ofcer authorized
to notarize afdavits under State law.
Thisafdavitmustbereturnedwithyourlicense/permitapplication.
State of Oklahoma
County of: __________________________________________
I, _________________________________________________ being of lawful age, state under penalty
of perjury, as follows:
Please check the appropriate box(es)
My Social Security Number is: _________________________________________________________
My Individual Tax Identication Number is: ________________________________________________
I am a United States Citizen.
I am a qualied alien under the Federal Immigration and Nationality Act and am lawfully present
in the United States.
My Alien Registration Number (A#) or I-94 Number is: * ______________________________________
Date of Birth: * ______________________________
I state under penalty of perjury under the laws of Oklahoma the foregoing is true and correct and I have read
and understand this form and executed it in my own hand.
Signature of Applicant ________________________________________
Subscribed and sworn to or afrmed before me this _____ day of _____________________, 20_____ ,
by _________________________________________ (applicant name - please print).
Notary: ____________________________________________________
My Commission Expires: ______________________________________
My Commission Number: ______________________________________
*Either the A# or the I-94 number, and date of birth must be provided. The Alien Registration Number (A#) and
the I-94 (arrival/departure) numbers are issued by the U.S. Citizenship and Immigration Service.
print name
OfcialUseOnly:
Homeland Security Veried: ____________________________ Date: _____________ Initials: ______
OTC Signature Witness: __________________________________________ Date: ________________
Looking for Additional Information?
No matter what the tax topic, from ad valorem taxes to sales tax rates to tag agent locations,
the Oklahoma Tax Commission invites you to visit us on the web at www.tax.ok.gov to get any
additional information you might need.
Not only will you nd forms, publications, motor vehicle information and everything in between,
but you are also able to reach us through the “Contact” link on each page.
Still can’t find what you need?
ContactourTaxpayerServiceCenterat(405)521-3160.
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OklahOma Manufacturers Business Registration (Oklahoma)

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Completed 19 January 2021

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