The Texas 06 352 form serves a specific purpose: it is a signed statement required for purchasing tax-free dyed diesel fuel, detailing the conditions under which the fuel can be bought and used. This document is crucial for entities that are eligible to use dyed diesel fuel, exempt from certain taxes, under strict regulations that prohibit its use in motor vehicles on public roads, its resale, or use beyond specified quantities without proper authorization. If you are in need of acquiring dyed diesel fuel for your operations in Texas, understanding and properly completing this form is essential.
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In Texas, navigating the complexities of tax regulations, especially in relation to fuel consumption, requires meticulous attention to detail. Among the various forms that entities must familiarize themselves with, the Texas 06 352 Form plays a pivotal role for end users purchasing tax-free dyed diesel fuel. This specific form serves as a declaration by purchasers ensuring that the dyed diesel fuel obtained will not be used in motor vehicles on public highways, streets, or roads, which is a critical stipulation given the tax exemptions associated with this fuel type. Moreover, it imposes a clear boundary against the resale of such fuel or its use in amounts exceeding 10,000 gallons per month without proper authorization, highlighting the state's effort to monitor and regulate fuel consumption patterns closely. The form not only requires basic information about the selling supplier and purchasing entity but also mandates a commitment to adhere to these regulations under the threat of fines and criminal penalties for false statements. Furthermore, for specific cases such as those involving oil or gas production, the form acknowledges the possibility of exceptions, underlining the adaptability of state regulations to the nuanced needs of various industries. Hence, ensuring compliance through the meticulous completion of the Texas 06 352 Form is essential for entities looking to benefit from tax exemptions on dyed diesel fuel while adhering to state regulations.
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
Filling out the Texas 06-352 form might seem like navigating through a maze if you're not familiar with it. This form is essential for those looking to purchase tax-free dyed diesel fuel in Texas, used primarily for purposes other than operating on public highways. The essence of this document is to declare the use of the diesel in compliance with state regulations, ensuring you avoid the steep penalties for misuse. The guide below breaks down the process into straightforward steps, helping to clarify any confusion and make sure you're on the right track.
After completing these steps, you've accurately filled out your Texas 06-352 form. Keep your master copy secure, as suggested, and don't forget to make copies if necessary for your records or additional transactions. If you have any questions or need further assistance, the form lists contact numbers for the comptroller's office, ready to help guide you through this process or any related inquiries you might have.
The Texas 06 352 form, officially known as the Texas End User Signed Statement for Purchasing Tax-Free Dyed Diesel Fuel, is utilized by entities or individuals to declare their intent to purchase dyed diesel fuel without tax for specified uses in Texas. This form ensures that the purchaser is compliant with the state’s regulations regarding the use of dyed diesel fuel, which is not allowed on public highways but can be used for other purposes such as agricultural or construction activities.
This form must be completed by any entity or individual in Texas who wishes to purchase dyed diesel fuel tax-free for exclusive use in non-public highway activities. Examples include farmers for agricultural purposes, construction companies for machinery, and oil or gas production operations. It’s critical that the purchaser is indeed qualified to use the diesel for these exempt purposes to avoid penalties.
If you answer "Yes" to any of the questions regarding the use of the diesel fuel on public highways, streets or roads, your intention to resell the diesel fuel, or purchasing more than 10,000 gallons per month, you are not eligible to sign this statement under normal circumstances. However, an exception is made for purchasers using the statement for oil or gas production, given they also submit a Letter of Exception from the Comptroller to purchase up to 25,000 gallons per month.
Providing a false statement when signing the Texas 06 352 form is a serious offense. The state of Texas imposes certain fines and criminal penalties for such actions. By signing the form, purchasers declare their compliance with the usage regulations for dyed diesel fuel. Misrepresentation can result in hefty fines, legal action, and possible criminal charges.
Yes, it is important to retain your master copy of the Texas 06 352 form in your files. Making additional copies as needed for transactions is also recommended. Keeping this document will help you prove compliance with Texas laws regulating the tax-free purchase of dyed diesel fuel, should any questions or audits arise from state authorities.
The frequency at which you need to fill out this form depends on your specific needs and the volume of dyed diesel fuel you purchase tax-free. It's advisable to review and renew this declaration as your purchasing activities or business operations evolve to ensure ongoing compliance with the state’s regulations.
No, this form cannot be used to purchase diesel fuel for vehicles that operate on public highways, streets, or roads. Dyed diesel fuel purchased under this declaration is strictly for off-road use, such as in agricultural machinery, construction equipment, or oil and gas extraction activities. Using dyed diesel in vehicles on public roads is illegal and punishable by law.
For more information regarding the Texas 06 352 form or any related inquiries, you can call the provided numbers: (800) 252-1383 or (512) 463-4600. These contact options connect you to the office of the Comptroller in Texas, where experts can provide guidance and answer your questions about the use and regulations of dyed diesel fuel purchases.
Yes, an exception exists for purchasers intending to use dyed diesel fuel for oil or gas production. They must furnish a Letter of Exception issued by the Comptroller to authorize the purchase of up to 25,000 gallons per month, exceeding the standard limit mentioned in the form. This exception is designed to accommodate the higher volume needs of these operations.
If your business operations change in a way that affects your qualification for purchasing dyed diesel fuel tax-free, it’s critical to cease using the Texas 06 352 form immediately to avoid penalties. You should also contact the Comptroller’s office to inform them of your change in status and seek guidance on how to proceed under the new circumstances of your business operations.
Filling out the Texas 06 352 form, which is essential for purchasing tax-free dyed diesel fuel, requires meticulous attention to detail. When completed accurately, this form unlocks tax-free diesel purchases for non-highway use. However, errors can lead to unintended consequences, including fines or penalties. Here are eight common mistakes to avoid for a smoother process:
Not providing complete details of the selling supplier or distributor, including the full address. This information is crucial for ensuring the legitimacy of the transaction.
Incorrectly entering the purchasing entity's name or not including the DBA (Doing Business As) name if applicable. The purchasing entity's name should match legal documents to avoid confusion or delays.
Omitting the Beginning effective date or Taxpayer number, both of which are necessary for the form's validity and future reference.
If the purchaser is a division of a corporation, failing to give the name and address of the parent corporation instead of the division. This ensures the legal entity responsible for the purchase is correctly identified.
Answering YES to any of the questions without reading them carefully. Each question is designed to confirm the dyed diesel will not be misused, and incorrect answers can invalidate the statement.
Not obtaining a Letter of Exception when necessary. For purchasers using this form for oil or gas production and exceeding 10,000 gallons per month, this letter is mandatory to legalize their purchases up to 25,000 gallons.
Leaving the purchaser’s name, the authorized representative's name, or the signature field blank. These fields are essential for verifying the form's authenticity and the identity of the individuals involved.
Ignoring the fine print regarding fines and criminal penalties. By signing the form without understanding the legal obligations and consequences, the signatory could inadvertently subject themselves to legal action.
Addressing these common pitfalls with careful attention can facilitate a compliant and efficient use of the Texas 06 352 form for tax-free dyed diesel fuel purchasing.
By sidestepping these errors, purchasers can more confidently navigate the complexities of tax-free fuel transactions in Texas.
When engaging with the Texas 06 352 form, a document pivotal for entities intending to purchase tax-free dyed diesel fuel, it becomes essential to have a grasp of complementary documents that facilitate this process, ensuring compliance and facilitating smoother transactions. These additional forms and documents often cater to specific requirements or provide necessary validations, making them indispensable in certain contexts.
Each document serves a specific function, creating a cohesive framework that supports the tax-free acquisition of dyed diesel fuel under the stipulations of the 06 352 form. Familiarity with these forms not only enhances compliance but can also streamline the process, making it incumbent upon businesses to be well-informed and prepared. The mastery of these documents underscores the importance of diligent documentation and an understanding of regulatory requirements, pillars that uphold the integrity of transactions within the Texas tax system.
The Texas 01-339, Texas Sales and Use Tax Exemption Certificate, resembles the Texas 06 352 form as both are utilized for tax-exemption purposes. While the 06 352 form specifically applies to the purchase of tax-free dyed diesel fuel for certain end users, the 01-339 certificate is broader, covering a range of goods and services for businesses and organizations that qualify for a sales tax exemption. Both documents necessitate accurate representation of the purchaser's eligibility and intentions regarding the tax-exempt status of their purchases.
Similar to the Texas 06 352 form, the Texas 130-U, Application for Texas Title and/or Registration, involves declarations related to the use of a vehicle, albeit in a different context. Where the 06 352 form pertains to fuel usage in vehicles, the 130-U is concerned with the titling and registration of a vehicle in Texas. Applicants must provide specific information about the vehicle and its intended use, akin to how end users must detail their intended use of dyed diesel fuel when completing the 06 352 form.
The Texas Comptroller's 01-116, Texas Sales and Use Tax Return, also bears similarities to the 06 352 form in how both involve reporting related to tax obligations. Businesses filing the 01-116 report their total sales, taxable sales, and the sales tax collected, aiming to comply with state tax regulations. Similarly, the 06 352 form is used by entities purchasing dyed diesel fuel tax-free under stated conditions, ensuring compliance with tax exemption criteria specifically related to fuel usage.
Another document with a related purpose is the Texas 14-202, Texas Motor Fuel Tax Exempt Entity Declaration for Dyed Diesel Fuel. This document is akin to the 06 352 form as it is designed for entities claiming tax exemption, but in this case, specifically for dyed diesel fuel purchases by exempt entities like government agencies. Both forms require the declaration of the purpose and use of the fuel, ensuring it aligns with the standards for tax-exempt status.
Lastly, the Federal W-9, Request for Taxpayer Identification Number and Certification, shares a fundamental similarity with the Texas 06 352 form concerning the purpose of certification and declaration. While the W-9 is used to provide correct taxpayer identification information for reporting income to the IRS, the 06 352 form involves a declaration related to the tax-exempt purchase of diesel fuel. Each form plays a crucial role in tax compliance, requiring honest and accurate information from the entities completing them.
When filling out the Texas 06 352 form, which is essential for purchasing tax-free dyed diesel fuel, being meticulous and understanding the regulations is paramount. This form is specifically designed for entities that are purchasing dyed diesel fuel for non-road use and comes with strict guidelines that must be adhered to. Below are carefully compiled lists of dos and don'ts to assist you in completing the form accurately and legally.
Do:
Don't:
Adhering to these guidelines will not only streamline the process of filling out the Texas 06 352 form but will also ensure that your practices remain within the confines of the law, avoiding potential legal and financial penalties.
The Texas 06-352 form, officially known as the "Texas End User Signed Statement for Purchasing Tax-Free Dyed Diesel Fuel," is often surrounded by misconceptions that can confuse individuals and businesses alike. Understanding the facts behind these misconceptions is key to ensuring compliance and making informed decisions regarding the purchase and use of tax-free dyed diesel fuel in Texas.
This is not accurate. The purpose of the 06-352 form is specifically for end users who will utilize the dyed diesel fuel for non-highway purposes to purchase it without paying the state fuel tax. Entities planning to use the fuel on public highways, resell it, or use it in prohibited manners are not eligible under this exemption.
This is a misunderstanding. The form only exempts the buyer from the state fuel tax on dyed diesel fuel purchased for qualifying purposes. Other taxes and regulatory fees may still apply, and the exemption strictly covers tax responsibilities at the state level for fuel usage as described in the form.
This misconception could lead to serious legal trouble. The form clearly states that severe fines and criminal penalties can be imposed for misuse of dyed diesel fuel, including using the fuel in motor vehicles on public roads or for purposes not stated in the signed statement.
Incorrect. While the form facilitates tax-free purchases of dyed diesel fuel, certain stipulations must be followed. Specifically, if a purchaser intends to buy more than 10,000 gallons per month, additional verification or documentation might be required, aside from the situations where exemptions for specific usage, such as in oil or gas production, allow for higher quantities.
This assumption is false. For eligible entities to legally purchase dyed diesel fuel tax-free for permitted use in Texas, the completion and retention of the 06-352 form is mandatory. Failure to comply with this requirement can result in the loss of tax exemption privileges and potential legal actions.
Ensuring a thorough understanding of the specific provisions, limitations, and responsibilities associated with the Texas 06-352 form is crucial for all purchasers and end users of dyed diesel fuel in the state. Misinterpretations can lead to unintended tax liabilities and penalties, emphasizing the need for close attention to compliance requirements.
Understanding the Texas 06-352 form is essential for entities looking to purchase dyed diesel fuel tax-free in Texas. This document serves as a signed statement by the purchaser, attesting to specific conditions around the use of the diesel fuel. Below are key takeaways regarding the completion and utilization of this form:
It is worth noting that providing false information on this form is not taken lightly; it is subject to fines and criminal penalties. If parties have any questions or require further information, they should not hesitate to contact the numbers provided on the form. Navigating the regulations around tax-free dyed diesel fuel ensures compliance with Texas laws and helps avoid unnecessary legal complications.
Adopting Adults - The application process mandates the attachment of a certified copy of the final decree of adoption for the amendment to proceed.
Texas Wildlife Exemption - The validity of the 01-924 exemption certificate is subject to accurate completion and proper application to qualifying agricultural uses.