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The Texas 06 352 form, also known as the End User Signed Statement for Purchasing Tax-Free Dyed Diesel Fuel, serves a crucial role for businesses and individuals looking to purchase dyed diesel fuel in Texas without incurring taxes. This form is essential for those who intend to use the fuel exclusively for non-highway purposes, such as in oil or gas production. It requires detailed information, including the name and address of the purchasing entity, as well as the selling supplier or distributor. Importantly, the form contains a series of questions that help determine eligibility for tax exemption, such as whether the fuel will be used in motor vehicles on public roads or if it will be resold. If any of these questions are answered affirmatively, the purchaser may not legally sign the statement. Additionally, if the purchaser is a division of a corporation, the name and address of the parent corporation must be provided. A Letter of Exception from the Comptroller is also necessary for those needing to purchase more than 10,000 gallons per month for specific uses. The form emphasizes the importance of compliance, as providing false information can lead to significant fines and penalties. Retaining a master copy of the signed statement is advised for record-keeping purposes, ensuring that all requirements are met and that the purchaser is protected under Texas law.

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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

Form Specifications

Fact Name Description
Form Purpose The Texas 06 352 form is used for purchasing tax-free dyed diesel fuel. It serves as a signed statement from the end user confirming the intended use of the fuel.
Governing Law This form is governed by Texas Tax Code, specifically sections related to the taxation of diesel fuel and exemptions for certain users.
Usage Restrictions Purchasers must declare that the dyed diesel fuel will not be used in motor vehicles on public highways. Violating this declaration can result in fines or criminal penalties.
Exception Clause Purchasers using the form for oil or gas production must obtain a Letter of Exception from the Comptroller if they intend to purchase more than 10,000 gallons per month.

Texas 06 352: Usage Guidelines

Completing the Texas 06 352 form requires attention to detail. This document is essential for purchasing tax-free dyed diesel fuel. Follow the steps carefully to ensure that all required information is accurately provided. Once the form is filled out, it should be retained for your records, and copies may be made as necessary.

  1. Begin by filling in the selling supplier or distributor section with the name and address of the supplier from whom you are purchasing the dyed diesel fuel.
  2. Next, enter the purchasing entity name in the designated field.
  3. Record the end user signed statement number that is assigned to your account.
  4. Provide your address in the next section.
  5. Fill in the beginning effective date for when this statement will be in effect.
  6. Input your taxpayer number accurately.
  7. If applicable, include the name and address of the parent corporation if you are a division of a corporation.
  8. Answer the questions regarding the use of the diesel fuel:
    • Will you use any of this diesel fuel in a motor vehicle on public highways, streets, or roads? Answer YES or NO.
    • Will you resell any of this diesel fuel? Answer YES or NO.
    • Will you purchase more than 10,000 gallons per month? Answer YES or NO.
  9. Remember, if any answer is "YES," you cannot legally sign this statement unless you have a Letter of Exception.
  10. In the declaration section, confirm that none of the dyed diesel fuel will be used on public highways, streets, or roads, and that it will not be resold.
  11. Type or print the name of the purchaser in the designated area.
  12. Have the purchaser or authorized representative sign the form.
  13. Finally, enter the date on which the form is completed.

Your Questions, Answered

What is the purpose of the Texas 06 352 form?

The Texas 06 352 form, also known as the End User Signed Statement, is used by purchasers of dyed diesel fuel to confirm that the fuel will not be used in motor vehicles operating on public highways. This form helps ensure compliance with state tax regulations regarding the purchase and use of tax-free dyed diesel fuel. It is essential for businesses that rely on this type of fuel for specific purposes, such as oil or gas production.

Who needs to fill out the Texas 06 352 form?

This form must be filled out by any entity purchasing dyed diesel fuel for use in Texas. If the purchaser is a division of a corporation, the parent corporation's name and address must be provided. It is crucial that the purchaser meets the eligibility criteria outlined in the form, specifically that the fuel will not be used in motor vehicles on public highways, nor will it be resold.

What happens if I answer "YES" to any of the questions on the form?

If any of the questions regarding the use of the diesel fuel are answered "YES," the purchaser cannot legally sign the statement. This includes questions about using the fuel in motor vehicles on public roads, reselling the fuel, or purchasing more than 10,000 gallons per month. An exception exists for those using the fuel exclusively in oil or gas production, but they must provide a Letter of Exception from the Comptroller.

What should I do with the Texas 06 352 form after filling it out?

After completing the form, it is important to retain the master copy for your records. The form serves as proof of compliance with state regulations regarding dyed diesel fuel purchases. Make copies as needed for any future transactions, ensuring that you have the necessary documentation to support your fuel purchases.

Common mistakes

  1. Failing to provide the correct purchaser name. It is important to enter the name of the purchasing entity accurately. If the purchaser is a division of a corporation, the name of the parent corporation should be listed instead.

  2. Not including the taxpayer number. The form requires a taxpayer number to verify the identity of the purchasing entity. Omitting this information can lead to processing delays.

  3. Incorrectly answering the questions regarding the use of diesel fuel. If any answer is "YES," the individual may not legally sign the statement. This includes using the fuel in motor vehicles on public roads or reselling it.

  4. Neglecting to retain a copy of the signed statement. The form states that it is a master copy and should be kept for records. Failure to do so may result in complications if verification is needed later.

  5. Not obtaining a Letter of Exception when necessary. If the purchaser intends to buy dyed diesel fuel for oil or gas production and exceeds the limit of 10,000 gallons per month, a Letter of Exception from the Comptroller is required.

Documents used along the form

The Texas 06 352 form is essential for purchasing tax-free dyed diesel fuel. It serves as a signed statement from the end user, confirming that the fuel will not be used on public highways or resold. Along with this form, several other documents are often required to ensure compliance with Texas regulations. Below is a list of commonly used forms and documents.

  • Letter of Exception: This document is necessary when a purchaser intends to buy dyed diesel fuel for oil or gas production. It allows for the purchase of up to 25,000 gallons per month, provided the purchaser meets specific criteria.
  • Texas Sales and Use Tax Permit: This permit is required for businesses that sell or lease tangible personal property or taxable services in Texas. It verifies that the business is registered to collect sales tax.
  • Fuel Purchase Agreement: This agreement outlines the terms and conditions between the buyer and seller of diesel fuel. It may include pricing, delivery schedules, and responsibilities of both parties.
  • Certificate of Exemption: This document is issued to organizations that qualify for tax exemptions. It certifies that the organization is exempt from paying sales tax on certain purchases.
  • End User Certificate: This form is used by businesses to declare their status as end users of diesel fuel. It helps suppliers confirm that the fuel will not be resold.
  • Supplier's Invoice: This document provides a detailed account of the fuel purchase, including quantities, prices, and applicable taxes. It serves as proof of purchase for both parties.
  • Delivery Receipt: This receipt is issued upon delivery of the fuel. It confirms that the fuel was delivered to the purchaser and includes details such as date, quantity, and delivery location.

These documents work together to ensure that all regulations are followed during the purchase and use of dyed diesel fuel in Texas. It is crucial to have them properly completed and retained for record-keeping purposes.

Similar forms

The Texas 06 352 form serves a specific purpose in the realm of purchasing tax-free dyed diesel fuel. Several other documents share similar characteristics or functions. Here’s a list of ten documents that are comparable:

  • Texas Form 01-114: This form is used for tax-exempt purchases of certain items. Like the 06 352, it requires the purchaser to declare intended use and ensures compliance with tax regulations.
  • Texas Form 01-339: This is a resale certificate that allows businesses to purchase goods without paying sales tax. It shares the same need for a signed statement and declaration of use.
  • IRS Form W-9: This form is used to provide taxpayer information for reporting purposes. Both documents require accurate information from the purchaser to avoid penalties.
  • Texas Form 05-102: This is a statement of eligibility for sales tax exemption. It is similar in that it requires a declaration of the intended use of purchased goods.
  • Texas Form 01-156: This form is used for claiming exemption from sales tax for certain nonprofit organizations. Like the 06 352, it necessitates a clear statement of use.
  • Texas Form 02-101: This is a tax exemption application for specific industries. It also requires a signed statement confirming the intended use of products purchased.
  • Texas Form 01-148: This document is a general exemption certificate for certain purchases. It functions similarly by requiring a declaration of use to qualify for tax exemption.
  • Texas Form 01-172: This is a form used for claiming a refund of sales tax paid. It requires documentation and a declaration of the nature of the purchase, akin to the 06 352.
  • Texas Form 05-158: This is a certificate of exemption for agricultural use. Both forms require the user to state the purpose of the purchase clearly.
  • Texas Form 03-102: This document is used for fuel tax exemption. It shares the same goal of ensuring that the fuel is used in a manner consistent with state laws.

Each of these documents plays a role in ensuring compliance with tax regulations while facilitating specific types of purchases. Understanding their similarities can help navigate the requirements effectively.

Dos and Don'ts

When filling out the Texas 06 352 form, it is important to follow specific guidelines to ensure accuracy and compliance. Here is a list of things you should and shouldn't do:

  • Do read the entire form carefully before starting.
  • Do provide accurate information for the purchasing entity name and address.
  • Do ensure that the signed statement number is clearly indicated.
  • Do retain a copy of the completed form for your records.
  • Don't sign the statement if you will use the diesel fuel in a motor vehicle on public highways.
  • Don't forget to check the boxes accurately regarding your intended use of the fuel.
  • Don't provide false information, as this may lead to legal penalties.

Misconceptions

Misconceptions about the Texas 06 352 form can lead to confusion and potential legal issues. Here are four common misunderstandings:

  • It can be used for any type of diesel fuel. The Texas 06 352 form is specifically for purchasing dyed diesel fuel tax-free. It cannot be used for clear diesel fuel or any other fuel types.
  • All purchasers can sign the form without restrictions. Not everyone can legally sign this statement. If a purchaser intends to use the diesel fuel in a motor vehicle on public highways or resell it, they cannot sign the form.
  • There is no limit on the amount of diesel fuel that can be purchased. The form has specific guidelines regarding purchase quantities. If a purchaser wants to buy more than 10,000 gallons per month, they must provide a Letter of Exception from the Comptroller.
  • Fines and penalties are not a concern. Providing false information on this form can result in significant fines and criminal penalties. It is crucial to ensure that all statements made are accurate and truthful.

Key takeaways

Filling out the Texas 06 352 form correctly is essential for compliance with state regulations regarding the purchase of dyed diesel fuel. Below are key takeaways to consider when completing and using this form:

  • The form is titled "Texas End User Signed Statement for Purchasing Tax-Free Dyed Diesel Fuel."
  • Clearly provide the name and address of the selling supplier or distributor.
  • Include the purchasing entity's name and address accurately.
  • Ensure the beginning effective date is filled out to indicate when the statement becomes valid.
  • The taxpayer number is a crucial piece of information; include it to avoid processing delays.
  • If the purchaser is a division of a corporation, include the parent corporation's name and address.
  • Answer the questions regarding the intended use of the diesel fuel honestly; a "YES" answer to certain questions disqualifies the ability to sign the statement.
  • If purchasing dyed diesel fuel for oil or gas production, a Letter of Exception from the Comptroller is required for purchases over 10,000 gallons per month.
  • Retain the original signed statement as it serves as the master copy; make copies as needed for your records.
  • Be aware of the legal consequences of providing false information on the form; penalties may apply.

Completing the Texas 06 352 form accurately ensures that you remain compliant with state laws regarding dyed diesel fuel purchases. Always keep a copy for your records and seek assistance if you have questions about the process.