Oklahoma Freight Car Tax
Per Diem Earnings Only
For the calendar year ending December 31.
Due on or before April 1.
Property Owner’s Name
or Name of Company: ___________________________________________________________________________
Address: _____________________________________________________________________________________
_____________________________________________________________________________________
Phone Number: _______________________ Email Address: _________________________________________
Description of Company: _________________________________________________________________________
(State whether “Freight Line”, “Equipment”, or “Mercantile” as described by Title 68 O.S. Section 2201)
Exclude from rentals and earnings shown on Line 7 (earnings from which railroads have not withheld the 4% tax) all rentals and
other earnings accruing from cars which, with a reasonable degree of certainty, did not move in Oklahoma. The resulting gure
shall be considered the total earnings, from which the 4% tax has not been withheld, from cars that operated either wholly within, or
partly within and partly without the State of Oklahoma, and shall be prorated, and the prorated amount apportioned to Oklahoma on
Line 8, on the basis of the ratio (Line 4) of the total mileage within Oklahoma (Line 1) by all cars that operated either wholly within,
or partly within and partly without the State of Oklahoma, to the total mileage everywhere (Line 3) by the same cars, excluding from
Line 2 the total mileage of all cars which, with a reasonable degree of certainty, did not move in Oklahoma.
Part I - Line Mileage
1. Mileage within the State of Oklahoma ................................................................................. 1
2. Mileage in all other states and territories ............................................................................. 2
3. Total Mileage (Line 1 plus Line 2) ........................................................................................ 3
4. Ratio of Oklahoma mileage to total mileage (Line 1 ÷ Line 3) ............................................. 4
Part II - Gross Operating Revenue
5. Total gross operating revenue everywhere ......................................................................... 5
6. Gross amount received from railroads for use of cars in Oklahoma
(Gross earnings before tax withholding).............................................................................. 6
7. Total car rentals, per diem rentals or other car earnings not remitted by railroads
(See instructions) ................................................................................................................ 7
8. Amount apportioned to Oklahoma (Line 7 x Line 4) ............................................................ 8
9. Total Earnings in Oklahoma (Line 6 + Line 8) .................................................................. 9
10. Total Tax Due at 4% (Line 9 x .04) ....................................................................................10
11. Less amounts withheld by railroads ...................................................................................11
12. Balance of Tax Due (enclose remittance) .........................................................................12
Part III - Signature
I declare under penalty of perjury that I am the President, Secretary, General Accounting Ofcer
(circle applicable title) of the within named company, and that this return (including any accompanying schedules and statements)
has been examined by me and is, to the best of my knowledge and belief, a true, correct and complete return made in good faith
for the taxable year stated, pursuant to the law pertaining thereto.
$
(Building, Street or Post Ofce Box)
Ofcer’s Signature: ________________________________________________ Date: __________________
City State Zip
$
$
$
$
$
$
$
AVF
954-A
Revised 1-2020
FEIN SSN
(Check one, enter number below)
-Office Use Only-
-Office Use Only-
List Car Markings on Page 2
Mail to: Oklahoma Tax Commission, 2501 North Lincoln Boulevard, Oklahoma City, OK 73194
Check if address or
name change
Check if this is an
amended Form 954-A
Tax Year
2019
