Form STS-20015-A "Oklahoma Oil and Gas Operators Casual Sales Tax Return (For Filing Returns After July 1, 2017)" - Oklahoma

What Is Form STS-20015-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 December 1, 2019;
  • 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;
  • Fill out the form in our online filing application.

Download a fillable version of Form STS-20015-A by clicking the link below or browse more documents and templates provided by the Oklahoma Tax Commission.

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Download Form STS-20015-A "Oklahoma Oil and Gas Operators Casual Sales Tax Return (For Filing Returns After July 1, 2017)" - 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 12-2019
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
(Total from Schedule
, Line 3a) ..- ________________________ . _______
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
(%)
- - - Whole Dollars Only - - -
- - - Dollars - - -
Cents
K. City/County Code
L. City/County Name
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
Oklahoma Oil and Gas Operators Casual Sales Tax Return
Page 2
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
Oklahoma Oil and Gas Operators Casual Sales Tax Return Instructions
Page 3
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
Who Must File Form STS20015-A
with 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
Column N - Enter the current sales tax rate for each city/county for which
tax 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 Com-
Taxpayer FEIN/SSN (Item A) on your check.
mission office at (405) 521-3160 and request the number of Oil and Gas
Specific Instructions
Operators Casual Sales Tax Return Supplement pages required.
ITEM A - Enter your taxpayer identification number.
Line 7: Tax Due
Add the amount on lines 5 and 6. This will be the total state, city, county
ITEM B - Enter the month(s) and year for the sales being reported. (Be-
tax due before any interest or penalty is applied.
gin with the month when you made your first sale)
Line 8: Interest
ITEM C - Enter the date the return is due.
If this return and remittance is postmarked after the due date in Item C, the
ITEM D - Enter your Account Number.
tax is subject to interest from the due date (Item C) until it is paid. Multiply
the amount on Line 7 by 0.0125 the applicable rate for each month or part
ITEM E - Check Box E if this is an amended return.
thereof that the return is late.
ITEM F - If out of business and this will be your last sales tax return,
Line 9: Penalty
check Box F and give the Date Out of Business.
If this tax return and remittance is not postmarked within 15 calendar days
ITEM G - Check Box G if your mailing address has changed. Enter the
of the due date, a 10% penalty is due. Multiply the tax amount on Line 7
new address in Item G. NOTE: Changes to location address
by 0.10 to determine the penalty.
must be submitted on the Notification of Business Address
Line 10: Total Due
Change Form (BT-115-C-W), available at www.tax.ok.gov.
Total the return. Add Line 7, Line 8 and Line 9.
ITEM H - Enter the total number of pages enclosed to the right of the
When You are Finished...
word “of.”
Sign and date the return and mail It with your payment to:
ITEM I -
Does Not apply.
Oklahoma Tax Commission
Line 1: Total Sales
Compliance Division - ABA
Enter the total amount of gross receipts from (1) sales of tangible person-
Post Office Box 26850
al property, (2) material transfers, (3) tangible personal property involved
Oklahoma City, OK 73126-0850
in the sale of an oil and gas lease.
Need Assistance?
Line 2: Does NOT apply.
For assistance, contact the Oklahoma Tax Commission at (405) 521-3251.
Line 3: Total Sales Tax Exemption
Mandatory inclusion of Social Security and/or Federal Identification
J
Enter the total from Schedule
, Line 3a.
numbers is required on forms filed with the Oklahoma Tax Commission
Line 4: Net Taxable Sales
pursuant to Title 68 of the Oklahoma Statutes and regulations thereunder,
Subtract Line 3 from Line 1 to arrive at net taxable sales. If you have no
for identification purposes, and are deemed part of the confidential files
amount subject to tax, leave blank.
and records of the Oklahoma Tax Commission.
Line 5: State Tax
The Oklahoma Tax Commission is not required to give actual
Multiply Line 4 by the applicable tax rate. If there is no tax due, leave
notice of changes in any state tax law.
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).