Fill Your Texas 06 352 Form Launch Texas 06 352 Editor Now

Fill Your Texas 06 352 Form

The Texas 06 352 form is a document used by purchasers of dyed diesel fuel to certify their intended use of the fuel. This form ensures that the fuel is not used in motor vehicles on public roads and is exclusively for specific purposes, such as oil or gas production. Completing this form accurately is essential to comply with Texas tax regulations.

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Dos and Don'ts

When filling out the Texas 06 352 form, it's essential to be diligent and precise. Below is a list of things you should and shouldn't do to ensure your submission is accurate and compliant.

  • Do read the instructions carefully before you begin.
  • Do ensure that all required fields are filled out completely.
  • Do double-check your answers to the yes/no questions regarding the use of the diesel fuel.
  • Do keep a copy of the completed form for your records.
  • Don't sign the statement if any of the yes/no questions are answered affirmatively.
  • Don't forget to include the name and address of the parent corporation if applicable.

Sample - Texas 06 352 Form

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:

Address:

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?

YES

3.

Will you purchase more than 10,000 gallons per month?

YES

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

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Documents used along the form

The Texas 06 352 form is used by purchasers to declare their intention to buy dyed diesel fuel tax-free. This form is often accompanied by other documents that help clarify the buyer's eligibility and intended use of the fuel. Below is a list of related forms and documents that may be required or useful in conjunction with the Texas 06 352 form.

  • Letter of Exception: This document is issued by the Texas Comptroller. It allows purchasers to buy up to 25,000 gallons of dyed diesel fuel per month for specific uses, such as oil or gas production, even if they exceed the typical limits.
  • Texas Sales and Use Tax Permit: This permit is essential for businesses that sell taxable goods or services in Texas. It verifies that the business is registered to collect sales tax and is often requested by suppliers.
  • Certificate of Exemption: This form is used by purchasers who qualify for tax exemptions on certain purchases. It serves as proof that the buyer is exempt from paying sales tax on the fuel.
  • Fuel Purchase Agreement: This contract outlines the terms and conditions under which dyed diesel fuel is sold. It may include pricing, delivery schedules, and responsibilities of both the buyer and seller.
  • Taxpayer Identification Number (TIN): This number is assigned by the IRS and is necessary for businesses to report and pay taxes. It is often required on various forms related to fuel purchases.
  • End User Signed Statement Number: This unique identifier is assigned to purchasers who complete the Texas 06 352 form. It must be included on any related documents to ensure compliance with state regulations.

Each of these documents plays a crucial role in ensuring compliance with Texas tax laws regarding dyed diesel fuel purchases. Properly completing and submitting these forms can help avoid potential legal issues and fines.

Common mistakes

Completing the Texas 06 352 form requires careful attention to detail. One common mistake is failing to provide accurate information about the purchasing entity. It is essential to list the full legal name of the purchasing entity and not just a division or DBA name. This ensures that the form is valid and can be processed without issues.

Another frequent error involves the answers to the questions regarding the intended use of the diesel fuel. Many individuals mistakenly answer "YES" to questions about using the fuel in motor vehicles on public highways or reselling the fuel. If any of these answers are "YES," the individual is not legally permitted to sign the statement. Understanding the implications of these questions is crucial for compliance.

Additionally, some people overlook the requirement to include the parent corporation's name and address when the purchaser is a division of a corporation. This information is necessary for the form to be complete and accurate. Omitting this detail can lead to delays or rejection of the form.

Another mistake is failing to retain a master copy of the signed statement. The instructions emphasize that the individual should keep this document in their files and make copies as needed. Not having a record can complicate future transactions and compliance checks.

Lastly, individuals often neglect to be aware of the penalties associated with providing false information. The form includes a declaration that emphasizes the legal consequences of misrepresentation. Understanding this aspect is vital, as it reinforces the importance of accuracy and honesty when filling out the form.

Misconceptions

Here are six misconceptions about the Texas 06 352 form, which is used for purchasing tax-free dyed diesel fuel:

  • It can be used for any type of diesel fuel. The Texas 06 352 form specifically applies to dyed diesel fuel, which is intended for off-road use only.
  • There are no restrictions on the quantity purchased. If a purchaser intends to buy more than 10,000 gallons per month, they must provide additional documentation, such as a Letter of Exception.
  • It is acceptable to use dyed diesel fuel in motor vehicles on public roads. Using dyed diesel fuel in such vehicles is illegal. The form explicitly states that the fuel cannot be used on public highways, streets, or roads.
  • Any entity can sign the form without restrictions. Only entities that will consume the fuel in Texas and will not resell it can legally sign the form. Misrepresentation can lead to fines or criminal penalties.
  • Once signed, the form does not need to be retained. It is important to keep the signed form as a master copy for records. Copies should be made as needed.
  • The form does not require a signature from an authorized representative. The form must be signed by the purchaser or an authorized representative, ensuring accountability.

Key takeaways

Here are some key takeaways about filling out and using the Texas 06 352 form:

  • The form is officially known as the Texas End User Signed Statement for Purchasing Tax-Free Dyed Diesel Fuel.
  • It is essential to provide accurate information about the selling supplier or distributor and the purchasing entity.
  • Include the parent corporation name if the purchaser is a division of a corporation.
  • Be aware of the questions regarding the use of diesel fuel. Answering "YES" to certain questions may disqualify you from signing the statement.
  • If you plan to purchase more than 10,000 gallons per month, you must meet specific criteria.
  • Purchasers using the form for oil or gas production need a Letter of Exception from the Comptroller.
  • Retain the form as your master copy for your records and make copies as needed.
  • It’s crucial to declare that the dyed diesel fuel will not be used on public highways or resold.
  • Be aware of the legal implications of providing false information on the form.
  • If you have questions, you can contact the Texas Comptroller's office at (800) 252-1383 or (512) 463-4600.

File Characteristics

Fact Name Description
Form Purpose The Texas 06-352 form is used to certify that the purchaser of dyed diesel fuel will not use it on public highways, streets, or roads.
Governing Law This form is governed by Texas Tax Code Section 153.021, which outlines the regulations surrounding the sale and use of dyed diesel fuel.
Eligibility Criteria Purchasers must answer specific questions regarding their intended use of the fuel. A "YES" response to certain questions disqualifies them from using this form.
Exceptions Purchasers using the fuel for oil or gas production may qualify for an exception, but must provide a Letter of Exception from the Comptroller.
Record Keeping It is essential for purchasers to retain the signed statement as a master copy for their records and make copies as needed.
Penalties for Misuse Providing false information on this form can result in fines and criminal penalties under Texas law.
Contact Information For questions regarding the form, individuals can call the Texas Comptroller's office at (800) 252-1383 or (512) 463-4600.

How to Use Texas 06 352

Completing the Texas 06-352 form requires careful attention to detail. This form is essential for individuals or entities purchasing tax-free dyed diesel fuel in Texas. Below are the steps to accurately fill out the form.

  1. Begin by entering the name of the selling supplier or distributor at the top of the form.
  2. Next, provide the address of the selling supplier or distributor.
  3. Fill in the purchasing entity name in the designated space.
  4. Enter the end user signed statement number as required.
  5. Complete the address section for the purchasing entity.
  6. Indicate the beginning effective date for the statement.
  7. Input the taxpayer number for the purchasing entity.
  8. If applicable, provide the name and address of the parent corporation if the purchaser is a division of a corporation.
  9. Carefully read the three questions regarding the use of diesel fuel and answer each with YES or NO.
  10. If any answer is YES, do not sign the statement. If all answers are NO, continue to the next step.
  11. In the declaration section, confirm that none of the dyed diesel fuel will be used on public highways, resold, or delivered into motor vehicles operating on public roads.
  12. Type or print the name of the purchaser in the appropriate space.
  13. Provide the name of the purchaser or authorized representative and their signature.
  14. Finally, enter the date of signing the statement.

Once the form is completed, retain the master copy for your records and make additional copies as needed. For further assistance, contact the provided phone numbers.