reglab/housing_qa huggingface dataset:
68 OK Stat § 68-1374 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1374. Sales Tax Remitting Account - Certification of interest earned - Remittance to municipalities and counties.

|A. Not later than the fifth day of each month, the State Treasurer shall determine and shall certify to the Oklahoma Tax Commission the aggregate amount of interest earned upon the total of all amounts deposited to the Sales Tax Remitting Account during the preceding month. |B. Not later than the fifteenth day of each month, the Oklahoma Tax Commission, acting on behalf of a municipality or county for collection of sales taxes and on behalf of a municipality for collection of use taxes, shall determine and then remit to each municipality or county:1. The amount of sales tax revenue, penalties and interest collected on behalf of the municipality or county and the amount of use tax revenue, penalties and interest collected on behalf of the municipality for the preceding month; and2. An amount equal to the municipality's or county's proportionate share of the total interest earned upon all amounts deposited to the Sales Tax Remitting Account for the month as determined by the Oklahoma Tax Commission as provided in subsections C and D of this section.C. The proportionate share of interest earned by each municipality shall be determined by dividing the total deposit of sales tax or use tax revenue, penalties and interest made on behalf of each municipality for the month, after deduction of the retention fee authorized by Section 2702 of Title 68 of the Oklahoma Statutes, by the total amount of all sales tax or use tax revenue, penalties and interest deposited into the Sales Tax Remitting Account for the same month. The resulting figure shall be multiplied by the total amount of interest earned upon all deposits of sales tax or use tax revenue, penalties and interest made to the Sales Tax Remitting Account for the same month. The resulting dollar amount shall be remitted to each municipality together with the amount as required by paragraph 1 of subsection B of this section.D. The proportionate share of interest earned by each county shall be determined by dividing the total deposit of sales tax revenue, penalties and interest made on behalf of each county for the month, after deduction of the one-percent fee authorized by Section 1371 of Title 68 of the Oklahoma Statutes, by the total amount of all sales tax revenue, penalties and interest deposited into the Sales Tax Remitting Account for the same month. The resulting figure shall be multiplied by the total amount of interest earned upon all deposits of sales tax revenue, penalties and interest made to the Sales Tax Remitting Account for the same month. The resulting dollar amount shall be remitted to each county together with the amount as required by paragraph 1 of subsection B of this section.Added by Laws 1989, c. 168, § 4, eff. Nov. 1, 1989. Amended by Laws 1990, c. 60, § 2, emerg. eff. April 16, 1990.
68 OK Stat § 68-1375 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1375. Digital mapping system - Information to vendors.

|A. In order to provide for the efficient and accurate administration of sales and use taxes, the Oklahoma Tax Commission is authorized to develop and maintain a digital mapping system for municipal boundaries. The Tax Commission shall coordinate the development of the mapping system with municipalities. |B. The Tax Commission shall provide vendors subject to the provisions of subparagraph g of paragraph 13 of Section 1352 of this title with information as may be necessary to assist such vendors in determining the appropriate municipal or county sales or use tax rate at a place of delivery of tangible personal property or services subject to sales or use tax.Added by Laws 2000, c. 314, § 20, eff. July 1, 2000. Amended by Laws 2003, c. 125, § 2, eff. July 1, 2003.
68 OK Stat § 68-1376 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1376. Printing - Printing-related activities - Distribution of printed materials - Exemptions.

|The following activities, either singularly or in the aggregate, with respect to any person that is not otherwise required to remit sales and use taxes to the State of Oklahoma, that has contracted with a commercial printer for any printing, including printing-related activities and distribution of printed materials, to be performed in Oklahoma, shall not require such person to remit sales and use taxes to this state: |1. The ownership by that person of tangible or intangible property located at the Oklahoma premises of the commercial printer for use by the printer in performing its services for the owner;2. The periodic presence of employees of that person at the Oklahoma premises of the commercial printer which is directly related to the services provided by that commercial printer; or3. The printing, including printing-related activities and distribution of printed materials, performed by the commercial printer in Oklahoma for or on behalf of that person.Added by Laws 2001, c. 15, § 1, emerg. eff. April 4, 2001.
68 OK Stat § 68-1377 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1377. Clothing or footwear - Certain sales exempted from county sales tax.

|The sales tax imposed by any county or authority authorized by law to levy a sales tax shall not be imposed upon the sale of an article of clothing or footwear designed to be worn on or about the human body in accordance with and to the extent set forth in Section 3 of this act. |Added by Laws 2007, c. 136, § 5, eff. July 1, 2007.
68 OK Stat § 68-1394 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1394. Marketplace facilitators and referrers - Written report to purchasers or remote sellers.

|A. A marketplace facilitator required to make an election under subsection A of Section 1392 of this title that does not elect to collect and remit the tax imposed by Section 1354 or 1402 of this title shall, no later than January 31 of each year, provide a written report to each purchaser required to receive the notice under paragraph 2 of subsection B of Section 1393 of this title during the immediately preceding calendar year that includes all of the following: |1. A statement that the marketplace facilitator did not collect sales or use tax in connection with the purchaser's transactions with the marketplace facilitator and that the purchaser may be required to remit use tax to the Tax Commission;2. A list, by date, indicating the type and purchase price of each product purchased or leased by the purchaser from the marketplace facilitator and delivered to a location within this state;3. Instructions for obtaining additional information from the Commission regarding whether and how to remit use tax to the Commission;4. A statement that the marketplace facilitator is required to submit a report to the Commission under Section 1395 of this title that includes the name of the purchaser and the aggregate dollar amount of the purchaser's purchases from the marketplace facilitator; and5. Such additional information as the Commission may reasonably require.B. The Commission shall prescribe the form of the report required under subsection A of this section and shall make the form available on its publicly accessible Internet website.C. The report required under subsection A of this section shall be mailed by first-class mail in an envelope prominently marked with words indicating that important tax information is enclosed to the purchaser's billing addresses, if known, or, if unknown, to the purchaser's shipping address. If the purchaser's billing and shipping addresses are unknown, the report shall be sent electronically to the purchaser's last-known email address with a subject heading indicating that important tax information is being provided.D. A referrer required to make an election under subsection A of Section 1392 of this title that does not elect to collect and remit the tax imposed by Section 1354 or 1402 of this title shall, no later than January 31 of each year, provide a written notice to each remote seller to whom the referrer transferred a potential purchaser located in this state during the immediately preceding calendar year that includes all of the following:1. A statement that a sales or use tax may be imposed by the state on the transaction;2. A statement that the remote seller may be required to collect the tax as required by subsection G of Section 1392 of this title; and3. Instructions for obtaining additional information regarding sales and use tax from the Commission.Added by Laws 2018, 2nd Ex. Sess., c. 17, § 5, emerg. eff. April 10, 2018. Amended by Laws 2019, c. 414, § 3, eff. Nov. 1, 2019.
68 OK Stat § 68-1395 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1395. Marketplace facilitators and referrers - Written report to the Tax Commission.

|A. A marketplace facilitator required to make an election under subsection A of Section 1392 of this title that does not elect to collect and remit the tax imposed by Section 1354 or 1402 of this title shall, no later than January 31 of each year, submit a report to the Tax Commission. The report shall include, with respect to each purchaser required to receive the notice under paragraph 2 of subsection B of Section 1393 of this title during the immediately preceding calendar year, the following: |1. The purchaser's name;2. The purchaser's billing address and, if different, the purchaser's last-known mailing address;3. The address within this state to which products were delivered to the purchaser;4. The aggregate dollar amount of the purchaser's purchases from the marketplace facilitator; and5. The name and address of the marketplace facilitator or marketplace seller that made the sales to the purchaser.B. A referrer required to make an election under subsection A of Section 1392 of this title that does not elect to collect and remit the tax imposed by Section 1354 or 1402 of this title shall, no later than January 31 of each year, submit a report to the Commission. The report shall include a list of persons who received the notice required under subsection D of Section 1394 of this title.C. The Commission shall prescribe the forms of the reports required under this section and shall make them available on its publicly accessible Internet website. The reports shall be submitted electronically in such manner as the Commission shall require.D. A report required under this section shall be submitted by an officer of the marketplace facilitator or the referrer and shall include a statement, made under penalty of perjury, by the officer that the remote seller, the marketplace facilitator or the referrer made reasonable efforts to comply with the notice and reporting requirements of Sections 1391 through 1397 of this title.Added by Laws 2018, 2nd Ex. Sess., c. 17, § 6, emerg. eff. April 10, 2018. Amended by Laws 2019, c. 414, § 4, eff. Nov. 1, 2019.
68 OK Stat § 68-1396 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1396. Penalties - Class actions by purchasers.

|A. The Commission shall assess a penalty in the amount of Twenty Thousand Dollars ($20,000.00) or twenty percent (20%) of total sales in Oklahoma during the previous twelve (12) months, whichever is less, against a marketplace facilitator or a referrer that makes an election under subsection A of Section 1392 of this title to comply with the notice and reporting requirements, or is deemed to have made such election under subsection F of Section 1392 of this title, and fails to comply with the requirements under Section 1394 or 1395 of this title. The penalty shall be assessed separately for each violation but may only be assessed once in a calendar year. |B. A marketplace facilitator or a referrer that makes an election under subsection A of Section 1392 of this title to collect and remit the tax imposed under Section 1354 or 1402 of this title shall be subject to all of the provisions of this title with respect to the collection and remittance of such tax and shall be subject to all of the penalties and interest levied under this title for failing to comply with the provisions of Sections 1391 through 1397 of this title except as provided in this section.C. For a period of five (5) years after April 10, 2018, the Tax Commission may abate or reduce any penalty or interest imposed under subsection B of this section due to hardship or for good cause shown.D. A marketplace facilitator or a referrer is relieved of liability under subsection B of this section if the marketplace facilitator or the referrer can show to the satisfaction of the Commission that the failure to collect the correct amount of tax was due to incorrect information given to the marketplace facilitator or the referrer by a marketplace seller or remote seller.E. A class action may not be brought against a marketplace facilitator or a referrer on behalf of purchasers arising from or in any way related to an overpayment of sales or use tax collected by the marketplace facilitator or the referrer, regardless of whether such action is characterized as a tax refund claim. Nothing in this subsection shall affect a purchaser's right to seek a refund from the Commission under other provisions of this title.Added by Laws 2018, 2nd Ex. Sess., c. 17, § 7, emerg. eff. April 10, 2018. Amended by Laws 2019, c. 414, § 5, eff. Nov. 1, 2019.
68 OK Stat § 68-1397 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1397. Obligations of vendors.

|Nothing in this act affects the obligations of a vendor to register with the Tax Commission and to collect and remit sales tax or use tax. |Added by Laws 2018, 2nd Ex. Sess., c. 17, § 8, emerg. eff. April 10, 2018.
68 OK Stat § 68-1402 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1402. Excise tax on storage, use or other consumption of intangible personal property.

|There is hereby levied and there shall be paid by every person storing, using, or otherwise consuming within this state, tangible personal property purchased or brought into this state, an excise tax on the storage, use, or other consumption in this state of such property at the rate of four and one-half percent (4.5%) of the purchase price of such property. Said tax shall not be levied on tangible personal property intended solely for use in other states, but which is stored in Oklahoma pending shipment to such other states or which is temporarily retained in Oklahoma for the purpose of fabrication, repair, testing, alteration, maintenance, or other service. The tax in such instances shall be paid at the time of importation or storage of the property within the state and a subsequent credit shall be taken by the taxpayer for the amount so paid upon removal of the property from the state. Such tax is hereby levied and shall be paid in an amount equal to four and one-half percent (4.5%) of the purchase price of such tangible personal property. Notwithstanding the provisions of this section, the tax associated with a motor vehicle shall be paid by the consumer in the same manner and time as the motor vehicle excise tax for said motor vehicle is due. |Added by Laws 1963, c. 368, § 2, emerg. eff. June 18, 1963. Renumbered from § 14-1402 of this title by Laws 1965, c. 215, § 2. Amended by Laws 1984, c. 2, § 4, emerg. eff. Feb. 15, 1984; Laws 1985, c. 179, § 88, operative July 1, 1985; Laws 1987, c. 113, § 22, operative June 1, 1987; Laws 1989, 1st Ex.Sess., c. 2, § 104, operative Feb. 1, 1990; Laws 2017, c. 356, § 4, eff. July 1, 2017.
68 OK Stat § 68-1404 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1404. Exemptions.

|The provisions of Section 1401 et seq. of this title shall not apply: |1. In respect to the use of any article of tangible personal property brought into the State of Oklahoma by a nonresident individual, visiting in this state, for his or her personal use or enjoyment, while within the state;2. In respect to the use of tangible personal property purchased for resale before being used;3. In respect to the use of any article of tangible personal property on which a tax, equal to or in excess of that levied by Section 1401 et seq. of this title, has been paid by the person using such tangible personal property in this state, whether such tax was levied under the laws of this state or some other state of the United States. If any article of tangible personal property has already been subjected to a tax, by this or any other state, in respect to its sale or use, in an amount less than the tax imposed by Section 1401 et seq. of this title, the provisions of Section 1401 et seq. of this title shall apply to it by a rate measured by the difference only between the rate herein provided and the rate by which the previous tax upon the sale or use was computed. Provided, that no credit shall be given for taxes paid in another state, if that state does not grant like credit for taxes paid in Oklahoma;4. In respect to the use of tangible personal property now specifically exempted from taxation under Oklahoma Sales Tax Code. Provided, for the sale of motor vehicles or any optional equipment or accessories attached to motor vehicles on which the Oklahoma Motor Vehicle Excise Tax levied pursuant to Sections 2101 through 2108 of this title has been, or will be paid, the exceptions shall apply to all but a portion of the levy provided under Section 1402 of this title, equal to one and twenty-five-hundredths percent (1.25%) of the purchase price. Provided further, the sale of motor vehicles shall not be subject to any sales and use taxes levied by cities, counties or other jurisdictions of the state;5. In respect to the use of any article or tangible personal property brought into the state by an individual with intent to become a resident of this state where such personal property is for such individual's personal use or enjoyment;6. In respect to the use of any article of tangible personal property used or to be used by commercial airlines or railroads;7. In respect to livestock purchased outside this state and brought into this state for feeding or breeding purposes, and which is later resold; and8. Effective January 1, 1991, in respect to the use of rail transportation cars to haul coal to coal-fired plants located in this state which generate electric power.Added by Laws 1963, c. 368, § 2, emerg. eff. June 18, 1963. Renumbered from § 14-1404 of this title by Laws 1965, c. 215, § 2. Amended by Laws 1998, c. 301, § 11, eff. Nov. 1, 1998; Laws 1999, c. 163, § 2, emerg. eff. May 17, 1999; Laws 2017, c. 356, § 5, eff. July 1, 2017.
68 OK Stat § 68-1404.5 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1404.5. Motion pictures or television - Refund of use taxes paid for property to be used in productions.

|A. In order to administer the exemption for sales of tangible personal property to a motion picture or television production company as provided by paragraph 20 of Section 1357 of Title 68 of the Oklahoma Statutes there shall be made a use tax refund for state and local use taxes paid with regard to such items for use in an eligible production. |B. The Oklahoma Tax Commission shall transfer each month from use tax collected the amount which the Tax Commission estimates to be necessary to make the use tax refund provided by this section to an account designated as the Tax Commission determines.C. Any refund shall be paid from the account prescribed by this section at the time the claim for refund is approved by the Oklahoma Tax Commission. The amount of the refund shall not exceed the total state and local use taxes paid together with accrued interest upon such total. The amount of interest paid upon the principal amount of any refund made to such production company for purposes of administering the exemption provided by paragraph 20 of Section 1357 of Title 68 of the Oklahoma Statutes shall be determined according to the provisions of this subsection. For any month during which the Oklahoma Tax Commission transfers a sum to the account prescribed by subsection B of this section, the Tax Commission shall determine an interest rate by determining the rate of interest paid for a three-month Treasury Bill of the United States government as of the first working day of the month and such interest shall accrue upon any amount transferred to the account together with interest previously accrued upon such amounts.D. The qualified purchaser shall file, during the preproduction phase, with the Oklahoma Tax Commission, a registration form containing the estimated production dates, estimated local production expenditures, name and address of the representative responsible for the expenditure records, and other such documentation required to be submitted pursuant to rules promulgated by the Oklahoma Tax Commission.E. The qualified purchaser shall file, within sixty (60) days after the completion of the filming, with the Oklahoma Tax Commission, the following documentation for any refund claimed:1. Affidavit of the purchaser that the amount of use tax claimed has been remitted to the State of Oklahoma and that no refund of the use tax paid has previously been requested;2. In cases where the purchaser remitted the use tax to its vendor, invoices indicating the amount of state and local use tax paid and affidavit of each vendor that state and local use tax billed to the purchaser has not been audited, rebated, or refunded to the purchaser but rather the use tax charged has been collected by the vendor and remitted to the Oklahoma Tax Commission; and3. All additional documentation required to be submitted pursuant to rules promulgated by the Oklahoma Tax Commission.Added by Laws 1996, c. 289, § 4, eff. July 1, 1996.
68 OK Stat § 68-1406 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1406. Collection of tax by retailer or vendor.

|Except as otherwise provided in Section 1 of this act, every retailer or vendor maintaining places of business both within and without this state and making sales of tangible personal property from a place of business outside this state for use in this state shall at the time of making such sales collect the use tax levied by Section 1401 et seq. of this title from the purchaser and give to the purchaser a receipt therefor in the manner and form prescribed by the Tax Commission, if the Tax Commission shall, by regulation, require such receipt. Each retailer or vendor shall list with the Tax Commission the name and address of all the retailer’s or vendor’s agents operating in this state and location of any and all distribution or sales houses or offices or other places of business in this state. The retailer or vendor shall not collect the use tax levied by Section 1402 of this title from a purchaser who is a holder of a direct payment permit issued pursuant to Section 1364.1 of this title. |Added by Laws 1963, c. 368, § 2, emerg. eff. June 18, 1963. Renumbered from § 14-1406 by Laws 1965, c. 215, § 2. Amended by Laws 1968, c. 112, § 2, eff. July 1, 1968; Laws 1996, c. 126, § 6, eff. Nov. 1, 1996; Laws 1996, c. 289, § 6, eff. July 1, 1996; Laws 2001, c. 15, § 2, emerg. eff. April 2, 2001.