To get an Oklahoma tax-exempt replacement card, file Form 13-16-A from Packet E with the Oklahoma Tax Commission (OTC), either through the OkTAP portal or by mail. The online “Replace Permit” option is the fastest route for most organizations. Before you apply, confirm your federal and state exempt status is still active — that’s where nearly every replacement gets held up.
Confirm Your Exemption Is Still Active
The OTC will not issue a replacement for an exemption that has lapsed. Two things need to be current: your federal tax-exempt status with the IRS and your registration with the Oklahoma Secretary of State.
Federal Status With the IRS
Look your organization up in the IRS Tax Exempt Organization Search at apps.irs.gov/app/eos. You want to see it listed as currently exempt, most commonly under Section 501(c)(3).1Office of the Law Revision Counsel. 26 USC 501 – Exemption From Tax on Corporations, Certain Trusts, Etc.
If your organization missed three consecutive annual returns (Form 990, 990-EZ, 990-PF, or 990-N), the IRS automatically revoked your exempt status effective the third missed due date.2Internal Revenue Service. Automatic Revocation of Exemption You have to get reinstated with the IRS before the OTC will consider the replacement. The IRS lays out four reinstatement procedures under Revenue Procedure 2014-11; which one fits depends on how quickly you act and whether you need retroactive recognition.3Internal Revenue Service. Automatic Revocation – How to Have Your Tax-Exempt Status Reinstated
The Form 990-N electronic postcard is the return for organizations with gross receipts normally at or below $50,000 and takes very little time to file.4Internal Revenue Service. Annual Electronic Notice (Form 990-N) for Small Organizations FAQs – Who Must File Larger organizations file the 990 or 990-EZ.
Good Standing With the Secretary of State
If your organization is incorporated in Oklahoma, it also needs to be in good standing with the Secretary of State. Missed annual filings can lead to administrative dissolution, and a dissolved entity has no valid exemption for the OTC to reissue against. Search the SOS business entity database at sos.ok.gov/corp/corpInquiryFind.aspx by legal name or filing number. If you’ve lapsed, file the delinquent paperwork and pay the outstanding fees before applying to the OTC.
Fill Out Form 13-16-A
Form 13-16-A is part of Packet E, the Oklahoma Sales Tax Exemption Packet, and it covers initial applications, updates, and replacements alike.5Oklahoma.gov. Packet E – Oklahoma Sales Tax Exemption Packet Download the current version from tax.ok.gov.
The form asks for:
- Legal name and address, matching what the IRS and Oklahoma Secretary of State have on file. A mismatch will delay processing.
- Federal Employer Identification Number (FEIN), which the OTC uses to locate your existing exemption record.
- Original permit number if you still have it, which speeds up matching.
- An authorized representative’s name, phone, email, and signature.
- A clear statement that this is a replacement because the original was lost, stolen, or damaged.
Attach a copy of your IRS determination letter and proof of current good standing with the Oklahoma Secretary of State — a printout from the SOS database or a certificate of good standing works.6Cornell Law School. Oklahoma Administrative Code 710:65-13-346 – Exemption for Tax Exempt Organizations
Submit the Application
Online Through OkTAP
The Oklahoma Taxpayer Access Point at oktap.tax.ok.gov has a “Replace Permit” option under its Sales Tax Exemption Application Services.7Oklahoma.gov. Individuals – Exemptions Log in to your OkTAP account, choose that option, upload your supporting documents, and you’ll get an electronic confirmation of receipt.
By Mail
If you can’t use OkTAP, mail the signed form and all attachments to the Business Tax Services Division: Oklahoma Tax Commission, Oklahoma City, OK 73194.5Oklahoma.gov. Packet E – Oklahoma Sales Tax Exemption Packet Keep copies of everything.
After You Submit
The OTC does not publish a specific processing timeline for replacements. Plan on several weeks at minimum, longer if the application triggers additional review. You’ll be notified by mail at the address on the form.
If you’ve heard nothing after six weeks, call the OTC’s Taxpayer Assistance Division at (405) 521-3160 with your FEIN and submission date ready. The office is open Monday through Friday, 7:30 a.m. to 4:30 p.m., and you can schedule an appointment to come in at 300 N. Broadway Avenue in Oklahoma City.
While you wait, ask the OTC whether your permit number alone will let vendors apply the exemption in the interim. Some vendors will accept the number without seeing the physical card; others won’t, and they aren’t required to.
Protect the Replacement Card
Once the new card arrives, control access to it. Oklahoma law makes it a misdemeanor to knowingly use a sales tax exemption on purchases that don’t qualify. A conviction can bring a fine equal to double the sales tax that should have been paid, up to 60 days in jail, or both, plus an administrative fine of up to $500 from the OTC.8New York Codes, Rules and Regulations. Oklahoma Code 68-1356.2 – Sales Tax Exemption – Unlawful Use – Penalties The typical problem is employees using the card for personal purchases or for items unrelated to the organization’s exempt purpose, so limit the card and permit number to people who handle purchasing and keep a written internal policy on what qualifies.
Keep purchase records that mirror what vendors are required to keep. Oklahoma requires vendors to record the purchaser’s permit number for any exempt sale, and vendors who don’t face a presumption that the sale was taxable.9Cornell Law School. Oklahoma Administrative Code 710:65-3-33 – Records Required to Support Deductions From Gross Receipts for Purposes of Calculating Sales Tax Matching records on both sides protect you if the OTC audits either party.
And stay current on your annual 990-series filings going forward. A second automatic revocation isn’t eligible for the streamlined reinstatement process, which makes the second recovery far more expensive than the first.3Internal Revenue Service. Automatic Revocation – How to Have Your Tax-Exempt Status Reinstated