The Texas 06 352 form is a crucial document used by purchasers of dyed diesel fuel in Texas, enabling them to make tax-free purchases under specific conditions. This form requires the purchaser to certify that the fuel will not be used in vehicles on public roads or resold. For those needing to fill out this form, click the button below to get started.
The Texas 06 352 form serves as a crucial document for those wishing to purchase dyed diesel fuel without incurring sales tax. This form is specifically designed for end users who declare their intent to use the fuel in certain ways. It requires the seller's information, including the name and address of the supplier or distributor, as well as details about the purchasing entity. The form prompts users to provide their taxpayer number and, if applicable, the name and address of their parent corporation. Importantly, the form includes a series of questions that help determine the legality of the purchase. For instance, it asks whether the fuel will be used in motor vehicles on public roads or if it will be resold. If the answer to any of these questions is "yes," the individual may not legally sign the statement. However, there is an exception for those using the fuel exclusively for oil or gas production, provided they also submit a Letter of Exception from the Comptroller. The form concludes with a declaration affirming that the purchaser will not misuse the dyed diesel fuel and acknowledges the potential legal consequences of providing false information. This document is essential for compliance and should be retained for future reference.
06-352 (Rev.8-09/8)
TEXAS END USER SIGNED STATEMENT FOR PURCHASING TAX-FREE
DYED DIESEL FUEL
Selling supplier or distributor:
Address:
Purchasing entity name
End user signed statement number
Address
Beginning effective date
Taxpayer number
If the p urc has e r is a d iv is io n o f a c o rp o ratio n, g iv e the nam e and ad d re s s o f the p are nt c o rp o ratio n, no t the d iv is io n DBA nam e .
Parent corporation name:
PLEASE READ CAREFULLY BEFORE SIGNING
1.
Will you use any of this diesel fuel in a motor vehicle on public highways, streets or roads?
YES
2.
Will you resell any of this diesel fuel?
3.
Will you purchase more than 10,000 gallons per month?
NO NO NO
If any answer is "YES," you may not legally sign this statement.
EXCEPTION: A purchaser using an End User Signed Statement Number to purchase dyed diesel fuel for exclusive use in oil or gas production must
also furnish a Letter of Exception issued by the Comptroller to authorize the purchase of up to 25,000 gallons per month.
NOTE: THIS IS YOUR MASTER COPY. PLEASE RETAIN IN YOUR FILES AND MAKE COPIES AS NEEDED.
I DECLARE THAT:
none of the dyed diesel fuel purchased on this signed statement will be used on public highways, streets or roads;
all of the dyed diesel fuel purchased on this signed statement will be consumed by the purchaser in Texas and will not be resold; and
none of the dyed diesel fuel purchased on this signed statement will be delivered or permitted to be delivered into the fuel supply tanks of motor vehicles operating on public highways, streets or roads in this state.
I am aware that certain fines and criminal penalties are provided by law for giving a false diesel fuel signed statement.
Name of purchaser (Type or print)
By:
Purchaser or authorized representative (Type or print)
Signature of authorized representative
For information, call (800) 252-1383
or (512) 463-4600.
Date
After obtaining the Texas 06 352 form, it is important to fill it out correctly to ensure compliance with state regulations regarding tax-free dyed diesel fuel purchases. Follow these steps carefully to complete the form.
Once the form is completed, retain a master copy for your records and make additional copies as needed. This ensures you have documentation of your tax-free diesel fuel purchases in compliance with Texas regulations.
The Texas 06 352 form is a signed statement used by purchasers of dyed diesel fuel. This form allows certain entities to buy dyed diesel fuel tax-free, provided they meet specific criteria. It is essential for ensuring that the fuel is used in compliance with Texas regulations.
This form is intended for end users who will use dyed diesel fuel exclusively for specific purposes, such as oil or gas production. However, if you plan to use the fuel in a motor vehicle on public roads or resell it, you cannot legally sign this statement.
When filling out the Texas 06 352 form, you need to provide:
Before signing, you must answer specific questions regarding the use of the diesel fuel. If you answer "yes" to any of the following, you cannot sign the form:
There is an exception for those using the fuel for oil or gas production, but you must provide a Letter of Exception.
Providing false information on the Texas 06 352 form can lead to serious consequences. There are fines and criminal penalties associated with giving a false statement regarding the use of dyed diesel fuel. It is crucial to ensure that all information is accurate and truthful.
You should retain the signed Texas 06 352 form as your master copy. Keep it in your files and make copies as needed for your records. This documentation is important for compliance with Texas regulations.
If you have additional questions or need more information about the Texas 06 352 form, you can contact the Texas Comptroller's office. They can be reached at (800) 252-1383 or (512) 463-4600.
Incorrectly identifying the purchasing entity: Ensure that the name of the purchasing entity matches the legal name registered with the state. Any discrepancies can lead to complications.
Failing to provide a complete address: It is crucial to include the full address of both the selling supplier and the purchasing entity. Missing information can delay processing.
Not including the parent corporation name: If the purchaser is a division of a corporation, the form must include the parent corporation’s name and address, not just the division’s name.
Answering "YES" to prohibited questions: If you answer "YES" to using the fuel in motor vehicles on public roads or reselling it, you cannot legally sign the statement. Be cautious with your answers.
Neglecting to retain a master copy: It is essential to keep the master copy of the signed statement for your records. Losing this document can create issues for future transactions.
Ignoring the requirement for a Letter of Exception: If you plan to purchase more than 25,000 gallons per month for oil or gas production, you must obtain a Letter of Exception from the Comptroller.
Not signing the document: The authorized representative must sign the form. A missing signature can invalidate the entire statement.
Failing to date the form: Always include the date when signing the form. This helps in tracking the validity of the statement.
Providing false information: Be truthful in all statements. Providing false information can lead to serious legal consequences, including fines and penalties.
The Texas 06 352 form is essential for purchasing tax-free dyed diesel fuel. However, several other documents often accompany it to ensure compliance and proper usage. Below is a list of related forms that may be needed.
These documents play a crucial role in the process of purchasing dyed diesel fuel and maintaining compliance with Texas regulations. Keeping them organized and accessible can help streamline transactions and avoid potential legal issues.
The Texas 06 352 form is similar to the IRS Form 8849, which is used for claiming refunds of excise taxes. Both documents require detailed information about the purchaser and the intended use of the fuel. The IRS form serves as a means for businesses to recoup taxes paid on fuel that is not used for taxable purposes, while the Texas 06 352 focuses specifically on the purchase of dyed diesel fuel for exempt uses. Accurate completion of both forms is crucial to avoid penalties or delays in processing refunds or exemptions.
Another comparable document is the Texas Sales and Use Tax Resale Certificate (Form 01-339). This form allows businesses to purchase items without paying sales tax if those items will be resold. Like the Texas 06 352, it requires the buyer to declare the intended use of the product. Both forms emphasize the importance of compliance with state regulations and the consequences of misrepresentation. Failure to provide accurate information can lead to significant legal issues for the purchaser.
The California Board of Equalization’s Diesel Fuel Tax Exemption Certificate is also similar. This document allows for the purchase of diesel fuel without tax for specific uses, such as farming or construction. Both forms necessitate that the purchaser certifies the fuel will not be used on public highways. The California certificate, like the Texas 06 352, includes questions that determine eligibility for tax exemptions, making it essential for users to understand their obligations.
The Federal Form 720, used for reporting and paying federal excise taxes, shares similarities with the Texas 06 352 form in that both deal with fuel taxes. While the Texas form is specific to dyed diesel fuel and its exemptions, Form 720 covers a broader range of excise taxes, including those on gasoline and other fuels. Both forms require careful attention to detail to ensure compliance and proper reporting to the respective authorities.
The Missouri Form 149, also known as the Fuel Tax Exemption Certificate, is another document with similar purposes. It allows for the purchase of fuel without incurring state taxes under specific conditions. Both forms require the purchaser to affirm that the fuel will not be used in taxable situations, ensuring that only eligible users benefit from tax exemptions. Misuse of either form can result in audits and penalties.
The New York State Form ST-121, Resale Certificate, serves a similar function. This certificate allows businesses to purchase goods for resale without paying sales tax. Both the New York form and the Texas 06 352 require the user to certify that the purchased items will not be used in a manner that incurs tax liability. Accuracy in filling out these forms is essential for maintaining compliance with tax laws.
The Florida Consumer’s Certificate of Exemption is another related document. It allows buyers to purchase goods without paying sales tax if they meet certain criteria. Both this Florida form and the Texas 06 352 require the purchaser to provide specific information about their business and intended use of the products. Misrepresentation on either form can lead to severe consequences, including financial penalties.
Lastly, the Illinois Form CRT-61, Exempt Use Certificate, is similar in that it allows for the purchase of fuel without sales tax for exempt purposes. Both forms require detailed information about the purchaser and the intended use of the fuel. The Illinois form also emphasizes compliance with state regulations, making it critical for users to understand their responsibilities when claiming tax exemptions.
When filling out the Texas 06 352 form, it’s important to follow certain guidelines to ensure accuracy and compliance. Here’s a list of things to do and not to do:
Understanding the Texas 06 352 form can be challenging due to various misconceptions surrounding its purpose and requirements. Here are six common misunderstandings:
By clarifying these misconceptions, individuals can better understand the requirements and implications of using the Texas 06 352 form.
Filling out the Texas 06 352 form is essential for those looking to purchase tax-free dyed diesel fuel in Texas. Here are some key takeaways to keep in mind:
Understanding these points can streamline the process and ensure compliance with Texas regulations regarding dyed diesel fuel purchases.