OTC Form STS20015-A "Oklahoma Oil and Gas Operators Casual Sales Tax Return" - Oklahoma

What Is OTC Form STS20015-A?

This is a legal form that was released by the Oklahoma Tax Commission - a government authority operating within Oklahoma. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on June 1, 2017;
  • The latest edition provided by the Oklahoma Tax Commission;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;

Download a fillable version of OTC Form STS20015-A by clicking the link below or browse more documents and templates provided by the Oklahoma Tax Commission.

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Download OTC Form STS20015-A "Oklahoma Oil and Gas Operators Casual Sales Tax Return" - Oklahoma

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Oklahoma Tax Commission
Form STS20015-A
Oklahoma Oil and Gas Operators
Casual Sales Tax Return
for Filing Returns After July 1, 2017.
This form is used to file Oklahoma Oil and Gas
Operators Casual Sales Tax Returns
AFTER July 1, 2017.
Oklahoma Tax Commission
Form STS20015-A
Oklahoma Oil and Gas Operators
Casual Sales Tax Return
for Filing Returns After July 1, 2017.
This form is used to file Oklahoma Oil and Gas
Operators Casual Sales Tax Returns
AFTER July 1, 2017.
STS
20015-A
-Office Use Only-
Oklahoma Oil and Gas Operators
Revised 6-2017
Casual Sales Tax Return
A. Taxpayer FEIN/SSN
B. Reporting Period
C. Due Date
D. Account Number
E. Amended Return
01
H. Page ______ of _________ Page(s)
F. Out of Business
Date Out of Business: ________________________
_________________________________________________________
MM/DD/YY
Name
G. Mailing
Address Change
_________________________________________________________
G. New Mailing Address
Address
___________________________________________
Address
_________________________________________________________
City
State
ZIP
___________________________________________
City
State
ZIP
- - - - - - - Dollars - - - - - - -
- Cents -
I. NA
00
1. Total Sales .................................... ______________________ . ______
2. Removed from inventory and
J. Sales Tax Exemption Schedule
consumed or used or purchases
NA
NA
for which direct payment is due .... ______________________ . ______
- - - - whole dollars only - - - -
3. Total Exemptions
3a. Sales to Those Holding Sales
00
J
, Line 3a) .. - ______________________ . ______
(Total from Schedule
Tax Permits or Direct Pay Permits .....
________________________
00
Indicate Sales Tax Permit Number of purchaser below:
4. Net taxable sales ........................ = ______________________ . ______
_______________________________________________________
00
5. State Tax .................................... = ______________________ . ______
3b. Gasoline Sales with State
NA
Gasoline Tax Paid ..............................
________________________
6. City/County Tax (sum of line(s) P.
of Column O from schedule below
3c. Motor Vehicle Sales on which
NA
and supplemental pages) ........... + ______________________ . ______
Excise Tax Has Been Paid .................
________________________
NA
7. Tax Due (Add lines 5 and 6) ....... = ______________________ . ______
3d. Agricultural Sales ...............................
________________________
3e. Sales Subject to Federal Food
8. Interest ........................................ + ______________________ . ______
NA
Stamp Exemption ..............................
________________________
NA
9. Penalty ........................................ + ______________________ . ______
3f. Returned Merchandise ......................
________________________
NA
3g. Other Legal Sales Tax Exemptions ....
________________________
10. Total Due (If no total due put ‘0’) = ______________________ . ______
City and County Tax Schedule
O. Amount of Tax Due
M. Net Sales Subject to Tax
(Multiply Item L by Item M)
N. Tax Rate
(%)
K. City/County Code
L. City/County Name
- - - Whole Dollars Only - - -
- - - Dollars - - -
Cents
11
12
13
14
15
16
17
18
P. TOTAL (if more space is needed, use supplement page[s])
Signature: _____________________________________________________
Date: ___________________________
The information contained in this return and any attachments is true and correct to the best of my knowledge.
Form STS20015-A
Page 2
Oklahoma Oil and Gas Operators Casual Sales Tax Return
1. Name: ________________________________________________
Office Use Only _____________________________
Address: ______________________________________________
2. FEIN: ___________________________________
City, State, Zip: _________________________________________
3. Reporting Period: _________________________
A
B
C
D
4. PUN
5. API
6. Lease Name
7. Well Name
and Number
8. Legal Description
9. Buyer’s Operator
Number
10. Buyer’s Name
11. Address
12. City/State/Zip
13. Lease Purchase
Price
14. Taxable Amount
E
F
G
H
4. PUN
5. API
6. Lease Name
7. Well Name
and Number
8. Legal Description
9. Buyer’s Operator
Number
10. Buyer’s Name
11. Address
12. City/State/Zip
13. Lease Purchase
Price
14. Taxable Amount
15. If the taxpayer is not the seller, or if the tax due is zero (0), indicate the reason why:
____________________________________________________________________________________________________
____________________________________________________________________________________________________
Form STS20015-A
Page 3
Oklahoma Oil and Gas Operators Casual Sales Tax Return Instructions
City/County Tax Schedule Computation (continued)
This form is to be used to report:
1. Sales of tangible personal property included in the sale of oil and gas
Column K - Enter the code for each city or county for which you are remit-
leases.
ting tax.
2. Occasional sales of equipment and fixtures you used in your business.
3. Sales Tax due on material transfers between leases.
Column L - Print the name of the city or county for which you are remitting
tax.
General Instructions
Column M - Enter the “taxable sales” for each city/county associated with
Who Must File Form STS20015-A
the code entered in Column K. If no “taxable sales” were
Every person who is responsible for collecting/remitting payment of
made, leave blank.
Oklahoma sales tax must file a Sales Tax Return. Returns must be filed
for every period even though there is no amount subject to tax nor any tax
Column N - Enter the current sales tax rate for each city/county for which
due.
you are remitting tax.
When To File Form STS20015-A
Column O- Multiply the amounts in Column M times the rates in
Returns must be postmarked on or before the 20th day of the month fol-
Column N and enter the sales tax due for each city/county.
lowing each reporting period.
ITEM P. TOTAL: Add the total from Column O.
Payment Information
If additional supplemental pages are needed, download additional pages
Please send a separate check with each return submitted and put your
from our website at www.tax.ok.gov or call the Oklahoma Tax Commission
Taxpayer FEIN/SSN (Item A) on your check.
office at (405) 521-3160 and request the number of Oil and Gas Operators
Specific Instructions
Casual Sales Tax Return Supplement pages required.
If you received this form by mail, make sure the pre-printed information
Line 7: Tax Due
in Items A, B, C and D are correct. If incorrect, contact the Oklahoma Tax
Add the amount on lines 5 and 6. This will be the total state, city, county tax
Commission’s Taxpayer Assistance Division at (405) 521-3160.
due before any interest or penalty is applied.
ITEM A - If not preprinted, enter your taxpayer identification number.
Line 8: Interest
If this return and remittance is postmarked after the due date in Item C, the
ITEM B - If not preprinted, enter the month(s) and year for the sales be-
tax is subject to interest from the due date (Item C) until it is paid. Multiply
ing reported. (Begin with the month when you made your first
the amount on Line 7 by 0.0125 the applicable rate for each month or part
sale)
thereof that the return is late.
ITEM C - If not preprinted, enter the date the return is due.
Line 9: Penalty
ITEM D - If not preprinted, enter your Account Number.
If this tax return and remittance is not postmarked within 15 calendar days
of the due date, a 10% penalty is due. Multiply the tax amount on Line 7 by
ITEM E - Check Box E if this is an amended return.
0.10 to determine the penalty.
ITEM F - If out of business and this will be your last sales tax return,
Line 10: Total Due
check Box F and give the Date Out of Business.
Total the return. Add Line 7, Line 8 and Line 9.
ITEM G - Check Box G if your mailing address has changed. Enter the
When You are Finished...
new address in Item G. NOTE: Changes to location address
must be submitted on the Notification of Business Address
Sign and date the return and mail It with your payment to:
Change Form (BT-115-C-W), available at www.tax.ok.gov.
Oklahoma Tax Commission
Compliance Division - ABA
ITEM H - Enter the total number of pages enclosed to the right of the
Post Office Box 26850
word “of.”
Oklahoma City, OK 73126-0850
ITEM I -
Does Not apply.
Need Assistance?
Line 1: Total Sales
For assistance, contact the Oklahoma Tax Commission at (405) 521-3251.
Enter the total amount of gross receipts from (1) sales of tangible personal
property, (2) material transfers, (3) tangible personal property involved in
Mandatory inclusion of Social Security and/or Federal Identification
the sale of an oil and gas lease.
numbers is required on forms filed with the Oklahoma Tax Commission
pursuant to Title 68 of the Oklahoma Statutes and regulations thereunder,
Line 2: Does NOT apply.
for identification purposes, and are deemed part of the confidential files and
Line 3: Total Sales Tax Exemption
records of the Oklahoma Tax Commission.
J
, Line 3a.
Enter the total from Schedule
The Oklahoma Tax Commission is not required to give actual
Line 4: Net Taxable Sales
notice of changes in any state tax law.
Subtract Line 3 from Line 1 to arrive at net taxable sales. If you have no
amount subject to tax, leave blank.
Line 5: State Tax
Multiply Line 4 by the applicable tax rate. If there is no tax due, leave
blank.
Line 6: Total from City/County Tax Computation
Add the City/County tax due from Column O, Item P from City/County Tax
Schedule and supplemental page(s).
City/County Tax Schedule Computation (Lines 11-18)
• If you received this form by mail, we are aware the computer printed
information is subject to change, therefore, we have provided blank lines
for you to add counties as needed. If any computer printed information is
incorrect, mark through the incorrect information and write in the correct
data. If no taxable sales were made for a computer printed county, leave
the line blank.
• If you downloaded this form from our website, complete Sections K
through P.
Form STS20015-A
Instructions for Filling Out Form STS20015-A - Page 2
Page 4
1. Name
) Enter your information on these lines.
Address
)
City/State/Zip
)
2. FEIN – Enter your Federal Employer Identification Number.
3. Reporting Period – Enter date(s) covered by this return.
4. PUN – If the lease has been or is now producing, enter the production Unit Number that was assigned by the
Oklahoma Tax Commission.
5. API - Enter the number assigned to the well bore by the American Petroleum Institute. This number is available at
the Oklahoma Corporation Commission.
6. Lease Name – Enter name given by the producer to the pay out area.
7. Well name and number – Enter the name and number of the well bore.
8. Legal Description – Give spot location of the well bore or the lease description in quarter sections. Block/Lot
information is not acceptable.
9. Buyer’s Operator Number - Enter the buyer’s operator number.
10. Buyer’s Name – List the new title/owner information.
11. Address – List the buyer’s address.
12. City/State/Zip – List the buyer’s city, state and zip.
13. Lease Purchase Price – Enter full selling price of the lease/well.
14. Taxable Amount – Enter the dollar amount of tangible personal property transferred in the sale. This amount must
be included in line 1 on page 1.
15. If the taxpayer is not the seller, or if the tax due is zero (0), indicate the reason why (such as no change in
working interest).