{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-500.13","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-500.13","heading":"Procedures for tax exempt sales of motor fuel to","body":"governmental agencies.\n\nThe exemption for sales of motor fuel for use by the United\n\nStates or any agency or instrumentality thereof, as provided in\n\nparagraph 5 of Section 500.10 of this title, district-owned public\n\nschool vehicles and buses or FFA and 4-H Club trucks used for the\n\npurpose of legally transporting public school children and in the\n\noperation of vehicles used in driver training, as provided in\n\nparagraph 6 of Section 500.10 of this title, for use by a county,\n\ncity, town, volunteer fire department, rural electric cooperative,\n\nrural water and sewer district, rural ambulance service district, or\n\nfederally recognized Indian tribe, as provided in paragraph 7 of\n\nSection 500.10 of this title, and for use by the Oklahoma Space\n\nIndustry Development Authority or any spaceport user, as provided in\n\nparagraph 17 of Section 500.10 of this title, shall be perfected as\n\nfollows:\n\n1. The ultimate vendor shall obtain a certificate signed by the\n\npurchasing entity listed in this section setting forth:\n\na. the name and address of the purchasing entity,\n\nb. the quantity of motor fuel, or if the certificate is\n\nfor all the motor fuel purchased by the purchasing\n\nentity, the certificate shall be for a period not to\n\nexceed three (3) years,\n\nc. the exempt use of the motor fuel,\n\nd. the name and address of the ultimate vendor from whom\n\nthe motor fuel was purchased,\n\ne. the federal employer identification number of the\n\npurchasing entity, and\n\nf. a statement that the purchasing entity understands\n\nthat the fraudulent use of the certificate to obtain\n\nfuel without paying the tax levied pursuant to Section\n\n500.1 et seq. of this title shall result in the\n\npurchaser paying the tax, with penalties and interest,\n\nas well as such other penalties provided in Section\n\n500.1 et seq. of this title;\n\n2. The ultimate vendor, having obtained from the purchasing\n\nentity the certificate, which the ultimate vendor shall retain for a\n\nperiod of not less than three (3) years, shall execute an ultimate\n\nvendor certificate which shall contain the following information:\n\na. the name and address of the ultimate vendor,\n\nb. the federal employment identification number of the\n\nultimate vendor,\n\nc. the quantity of motor fuel sold and the date of the\n\nsale,\n\nd. a certification that the ultimate vendor sold motor\n\nfuel to the purchasing entity for the exempt purpose,\n\ne. that the ultimate vendor has the necessary records to\n\nsupport the sale of the motor fuel, and\n\nf. that the ultimate vendor understands and agrees that\n\nthe fraudulent use of the certificate to obtain fuel\n\nwithout paying the tax levied pursuant to Section\n\n500.1 et seq. of this title, or paying a refund of the\n\ntax, whether for the ultimate vendor or others, shall\n\nresult in the payment of the tax by the ultimate\n\nvendor, with penalties and interest, as well as such\n\nother penalties provided in Section 500.1 et seq. of\n\nthis title;\n\n3. The ultimate vendor shall give the executed ultimate vendor\n\ncertificate to the supplier who, having made reasonable commercial\n\ninquiries into the accuracy of the information in the certificate,\n\nshall be eligible to claim a credit against the tax liability on the\n\nensuing monthly report of the supplier. As a condition of obtaining\n\nthe credit, the supplier shall credit or refund the tax to the\n\nultimate vendor who made the sale to the purchasing entity. If\n\nthere is an intermediate vendor, or vendors, in the distribution\n\nchain between the supplier and the ultimate vendor, each vendor\n\nshall endorse the certificate, subject to rules promulgated by the\n\nOklahoma Tax Commission, and transmit the certificate to the\n\nsupplier and remit the credit, once received, to the customer of the\n\nintermediate vendor. The supplier and all vendors, if they accept\n\nthe certificate in good faith and make a reasonable inquiry as to\n\nthe accuracy of the information contained in the certificate, shall\nhall endorse the certificate, subject to rules promulgated by the\n\nOklahoma Tax Commission, and transmit the certificate to the\n\nsupplier and remit the credit, once received, to the customer of the\n\nintermediate vendor. The supplier and all vendors, if they accept\n\nthe certificate in good faith and make a reasonable inquiry as to\n\nthe accuracy of the information contained in the certificate, shall\n\nbe held harmless if the purchasing entity has made a fraudulent\n\nclaim; and\n\n4. If the sale of motor fuel to the purchasing entity occurs at\n\na fixed retail pump available to the general public, the ultimate\n\nvendor, having made the sale to the purchasing entity without the\n\ntax, may apply for a refund from the Tax Commission by submitting\n\nthe application and supporting documentation as the Tax Commission\n\nshall reasonably prescribe by regulation. However, if the purchase\n\nis charged to a fleet or government fueling credit card, or to an\n\noil company credit card issued to the purchasing entity, the\n\nultimate vendor may bill the purchasing entity without the tax and\n\nseek a refund, or utilize the provisions of paragraph 1, 2, or 3 of\n\nthis section if the issuer of the card is a supplier.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"08b86d7c30f177a746c6fe23d33191c4a97c42d87b1f7446315c8cd1f6495641","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-500.12","next":"us-ok/okla.-stat.-tit.-68-68-500.14"},"notice":"GroundRules: Original legal text. Not legal advice."}