Form 13-96 Application for Direct Payment Permit (A Supplement to Business Registration) - Oklahoma

Form 13-96 is a Oklahoma Tax Commission form also known as the "Application For Direct Payment Permit (a Supplement To Business Registration)". The latest edition of the form was released in April 1, 2014 and is available for digital filing.

Download an up-to-date Form 13-96 in PDF-format down below or look it up on the Oklahoma Tax Commission Forms website.

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SLP
Oklahoma Tax Commission
Form 13-96
Revised 4-2014
Application for Direct Payment Permit
(A Supplement to Business Registration)
Federal Identification Number: __________________________
Contact
Entity Name: _______________________________________________ Phone Number: _______________________
Do you make retail sales?
Yes
No
Sales Tax Permit: _______________________
Are purchases made?
In State
Out of State
Both
Use Tax Permit: ________________________
Oklahoma law authorizes a business in Oklahoma to make direct payment to the Oklahoma Tax Commission of sales
and/or use taxes rather than paying the taxes to the vendor when making purchases of items for use or to be consumed in
the business. To qualify for a direct payment permit, valid for three (3) years, an applicant must meet the requirements set
forth in paragraphs A, B or C outlined as follows:
A. Established business: Must have verifiable annual purchases from applicantʼs sales and use tax records of
$800,000.00 in annual taxable purchases. OAC 710:65-9-10.
B. New or expanding business: Without a qualifying sales and use tax reporting history in Oklahoma, applicant
must submit a sworn statement, signed by an officer or other person authorized to bind the applicant, stating that
“applicant shall purchase $800,000.00 of taxable items and services annually for use in its Oklahoma enterprises
and not for resale.” Adequate records or documentation must be available to support the statement of projected
purchases. Both the sworn statement and documentation must be attached with the application. OAC 710:65-9-10.
C. Healthcare provider. Making purchases of drugs for treatment of human beings, medical appliances, medical
devices and other medical equipment including but not limited to corrective eyeglasses, contact lenses, hearing
aids, prosthetic devices, durable medical equipment, and mobility-enhancing equipment for administration
or distribution by a practitioner, as defined in 68 O.S. § 1357.6(B), who is authorized by law to administer or
distribute the referenced items and the cost of such item will be reimbursed under the Medicare or Medicaid
programs.
D. Tax compliance. Applicant must be in compliance with all tax laws of the State of Oklahoma and rules of the
Commission.
E. Attach a description of the accounting method used to differentiate between:
1. Taxable and nontaxable transactions;
2. Purchases made in-state and
3. Sales tax and/or use tax, if applicable; and
4. Where items are used or consumed, if entity has multiple facilities.
F. Accrue and remit all sales and/or use taxes imposed by Oklahoma law on the purchase, lease or rental of taxable
tangible personal property or services.
G. Pay such tax as required by Section 1365 and/or 1405 of Title 68 of the Oklahoma Statutes.
H. Acknowledge that the discount allowed by Section 1367.1 of Title 68 is waived on all purchases which are taxable
to the applicant.
I.
The applicant must agree to give a resale certificate, rather than a direct pay permit, for any item that will be
resold as provided by the Sales and Use Tax Codes.
J. Attach all qualifying documentation.
I, the undersigned applicant or authorized representative, or if a corporation, a responsible corporate officer, 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 to
follow the conditions cited herein and I am advised the misuse of the Direct Payment Permit or noncompliance with these
conditions may result in the cancellation of the Direct Payment Permit.
Type or print Name and Title: ________________________________________________________________________
Sign Name: _____________________________________________________ Date: __________________________
SLP
Oklahoma Tax Commission
Form 13-96
Revised 4-2014
Application for Direct Payment Permit
(A Supplement to Business Registration)
Federal Identification Number: __________________________
Contact
Entity Name: _______________________________________________ Phone Number: _______________________
Do you make retail sales?
Yes
No
Sales Tax Permit: _______________________
Are purchases made?
In State
Out of State
Both
Use Tax Permit: ________________________
Oklahoma law authorizes a business in Oklahoma to make direct payment to the Oklahoma Tax Commission of sales
and/or use taxes rather than paying the taxes to the vendor when making purchases of items for use or to be consumed in
the business. To qualify for a direct payment permit, valid for three (3) years, an applicant must meet the requirements set
forth in paragraphs A, B or C outlined as follows:
A. Established business: Must have verifiable annual purchases from applicantʼs sales and use tax records of
$800,000.00 in annual taxable purchases. OAC 710:65-9-10.
B. New or expanding business: Without a qualifying sales and use tax reporting history in Oklahoma, applicant
must submit a sworn statement, signed by an officer or other person authorized to bind the applicant, stating that
“applicant shall purchase $800,000.00 of taxable items and services annually for use in its Oklahoma enterprises
and not for resale.” Adequate records or documentation must be available to support the statement of projected
purchases. Both the sworn statement and documentation must be attached with the application. OAC 710:65-9-10.
C. Healthcare provider. Making purchases of drugs for treatment of human beings, medical appliances, medical
devices and other medical equipment including but not limited to corrective eyeglasses, contact lenses, hearing
aids, prosthetic devices, durable medical equipment, and mobility-enhancing equipment for administration
or distribution by a practitioner, as defined in 68 O.S. § 1357.6(B), who is authorized by law to administer or
distribute the referenced items and the cost of such item will be reimbursed under the Medicare or Medicaid
programs.
D. Tax compliance. Applicant must be in compliance with all tax laws of the State of Oklahoma and rules of the
Commission.
E. Attach a description of the accounting method used to differentiate between:
1. Taxable and nontaxable transactions;
2. Purchases made in-state and
3. Sales tax and/or use tax, if applicable; and
4. Where items are used or consumed, if entity has multiple facilities.
F. Accrue and remit all sales and/or use taxes imposed by Oklahoma law on the purchase, lease or rental of taxable
tangible personal property or services.
G. Pay such tax as required by Section 1365 and/or 1405 of Title 68 of the Oklahoma Statutes.
H. Acknowledge that the discount allowed by Section 1367.1 of Title 68 is waived on all purchases which are taxable
to the applicant.
I.
The applicant must agree to give a resale certificate, rather than a direct pay permit, for any item that will be
resold as provided by the Sales and Use Tax Codes.
J. Attach all qualifying documentation.
I, the undersigned applicant or authorized representative, or if a corporation, a responsible corporate officer, 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 to
follow the conditions cited herein and I am advised the misuse of the Direct Payment Permit or noncompliance with these
conditions may result in the cancellation of the Direct Payment Permit.
Type or print Name and Title: ________________________________________________________________________
Sign Name: _____________________________________________________ Date: __________________________

Download Form 13-96 Application for Direct Payment Permit (A Supplement to Business Registration) - Oklahoma

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