reglab/housing_qa huggingface dataset:
68 OK Stat § 68-1213 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1213. Tax Commission may furnish names - Certificates of compliance or noncompliance.

|The provisions of Section 205 of this title shall not be construed to prevent the Tax Commission from furnishing the names of officers, or registered agents, and it may furnish certificates to show the compliance or noncompliance with the provisions of this article by any particular corporation, association or organization, under such rules as the Tax Commission may adopt, and shall collect a fee of One Dollar ($1.00) for each certificate so furnished. |Added by Laws 1963, c. 366, § 2, emerg. eff. June 18, 1963. Renumbered from § 12-1213 of this title by Laws 1965, c. 215, § 2. Amended by Laws 1997, c. 294, § 14, eff. July 1, 1997.
68 OK Stat § 68-1214 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1214. Exemption from excise and income taxes - License fee.

|Each cooperative and each foreign corporation transacting business in this State pursuant to the Rural Electric Cooperative Act (18 O.S.1961 Sections 437 - 437.30) shall pay annually, on or before the Thirty-first day of August, to the Tax Commission, a fee of One Dollar ($1.00) for each one hundred persons or fraction thereof to whom electricity is supplied within the state by it, as of June 30th preceding, but shall be exempt from all other excise and income taxes whatsoever. |Laws 1963, c. 366, § 2; Laws 1965, c. 215, § 2.
68 OK Stat § 68-1350 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1350. Citation.

|This article shall be known as and may be cited as the "Oklahoma Sales Tax Code". |Laws 1981, c. 313, § 2 emerg. eff. June 29, 1981.
68 OK Stat § 68-1351 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1351. Intent.

|It is hereby declared that the intent of the Legislature is that this Code shall be construed as amending, revising and renumbering the present statutes relating to sales tax in respect to matters herein. It is further hereby declared that the intent of the Legislature is that the excise tax levy re-enacted herein and all other provisions of this Code shall be construed as imposing a tax upon the sale of tangible personal property and services, not otherwise exempted, to the consumer. |Laws 1981, c. 313, § 2, emerg. eff. June 29, 1981.
68 OK Stat § 68-1352.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1352.1. "Farm", "farming", "farming operation", "agricultural production" and "production of agricultural products" defined.

|As used in the Oklahoma Sales Tax Code, the terms "farm", "farming", "farming operation", "agricultural production" and "production of agricultural products" shall be deemed to include the planting, growing, cultivation and harvesting of shrubs, flowers, trees and other plants for sale in the wholesale division of a nursery operation and the planting, growing, cultivation and harvesting of sod by commercial growers of sod. |Added by Laws 1989, c. 24, § 3, emerg. eff. March 30, 1989. Amended by Laws 1994, c. 289, § 5, emerg. eff. June 6, 1994.
68 OK Stat § 68-1354.7 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1354.7. Streamlined Sales Tax System Act - Short title.

|This act shall be known and may be cited as the "Streamlined Sales Tax System Act". |Added by Laws 2000, c. 314, § 8, eff. July 1, 2000.
68 OK Stat § 68-1354.8 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1354.8. Streamlined Sales Tax System Act - Legislative findings.

|The Legislature finds that: |1. State and local tax systems should treat transactions in a competitively neutral manner;2. A simplified sales and use tax system that treats all transactions in a competitively neutral manner will strengthen and preserve the sales and use tax as vital state and local revenue sources and preserve state fiscal sovereignty;3. Remote sellers should not receive preferential tax treatment at the expense of local "Main Street" merchants, nor should such vendors be burdened with special, discriminatory or multiple taxes;4. The state should simplify sales and use taxes to reduce the administrative burden of collection; and5. While states have the sovereign right to set their own tax policies, states working together have the opportunity to develop a more simple, uniform and fair system of state sales and use taxation without federal government mandates or interference.Added by Laws 2000, c. 314, § 9, eff. July 1, 2000.
68 OK Stat § 68-1354.9 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1354.9. Streamlined Sales Tax System Act - Multi-state discussions - Tax exempt status.

|The Oklahoma Tax Commission shall enter into discussions with states regarding development of a multi-state, voluntary, streamlined system for sales and use tax collection and administration. These discussions shall focus on a system that would have the capability to determine whether the transaction is taxable or tax exempt, the appropriate tax rate applied to the transaction, and the total tax due on the transaction, and shall provide a method for collecting and remitting sales and use taxes to the state. Such system may provide compensation for the costs of collecting and remitting sales and use taxes. Discussions between the Tax Commission and other states may include, but are not limited to: |1. The development of a "Joint Request for Information" from potential public and private parties governing the specifications for such system;2. The mechanism for compensating parties for the development and operation of such system;3. Establishment of minimum statutory simplification measures necessary for state participation in such system; and4. Measures to preserve confidentiality of taxpayer information and privacy rights of consumers.Following these discussions, the Tax Commission may proceed to issue a Joint Request for Information.Added by Laws 2000, c. 314, § 10, eff. July 1, 2000.
68 OK Stat § 68-1354.10 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1354.10. Streamlined Sales Tax System Act - Sales tax pilot project.

|The Oklahoma Tax Commission is authorized to participate in a sales tax pilot project with other states and selected businesses to test means for simplifying sales and use tax administration and may enter into joint agreements for that purpose. |Agreements to participate in the test shall establish provisions for the administration, imposition and collection of sales and use taxes resulting in revenues paid that are the same as would be paid under existing law.Parties to the agreements are excused from complying with the provisions of the Oklahoma Sales Tax Code or the Oklahoma Use Tax Code to the extent a different procedure is required by the agreements, except for confidentiality of taxpayer information as detailed in Section 12 of this act.Agreements authorized under this section shall terminate no later than December 31, 2001.Added by Laws 2000, c. 314, § 11, eff. July 1, 2000.
68 OK Stat § 68-1354.11 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1354.11. Streamlined Sales Tax System Act - Confidential taxpayer information.

|Return information submitted to any party or parties acting for and on behalf of the state shall be treated as confidential taxpayer information. Disclosure of confidential taxpayer information necessary under Sections 10 and 11 of this act shall be pursuant to a written agreement between the Oklahoma Tax Commission and the party or parties. Such party or parties shall be bound by the same requirements of confidentiality as the Tax Commission pursuant to the provisions of Section 205 of Title 68 of the Oklahoma Statutes. |Added by Laws 2000, c. 314, § 12, eff. July 1, 2000.
68 OK Stat § 68-1354.14 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1354.14. Streamlined Sales and Use Tax Administration Act - Short title.

|Sections 1354.14 through 1354.23 of this title shall be known and may be cited as the “Streamlined Sales and Use Tax Administration Act”. |Added by Laws 2001, c. 272, § 1, eff. Nov. 1, 2001. Amended by Laws 2003, c. 413, § 3, eff. Nov. 1, 2003.
68 OK Stat § 68-1354.15 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1354.15. Definitions.

|As used in the Streamlined Sales and Use Tax Administration Act: |1. “Agreement” means the Streamlined Sales and Use Tax Agreement;2. “Certified automated system” means software certified jointly by the states that are signatories to the Agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction;3. “Certified service provider” means an agent certified jointly by the states that are signatories to the Agreement to perform all of the seller’s sales tax functions;4. “Commission” or “Tax Commission” means the Oklahoma Tax Commission;5. “Model 1 Seller” means a seller that has selected a certified service provider as its agent to perform all the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases;6. “Model 2 Seller” means a seller that has selected a certified automated system to perform part of its sales and use tax functions but retains responsibility for remitting the tax;7. “Model 3 Seller” means a seller that has sales in at least five states that are members of the Streamlined Sales and Use Tax Agreement, has total annual sales revenue of at least Five Hundred Million Dollars ($500,000,000.00), has a proprietary system that calculates the amount of tax due each jurisdiction, and has entered into a performance agreement with the member states that establishes a tax performance standard for the seller. As used in this definition, a seller includes an affiliated group of sellers using the same proprietary system;8. “Model 4 Seller” means a seller registered under the Agreement which is not a Model 1 Seller, Model 2 Seller or Model 3 Seller;9. “Person” means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity;10. “Sales tax” means a tax levied by the state, by a county or by another entity under Section 1350 et seq. of this title or a sales tax levied by a municipality under Section 2701 of this title;11. “Seller” means any person making sales, leases or rentals of personal property or services;12. “State” means any state of the United States and the District of Columbia; and13. “Use tax” means a tax levied under Section 1401 et seq. of this title or a use tax levied by a county, municipality or other entity as provided by law.Added by Laws 2001, c. 272, § 2, eff. Nov. 1, 2001. Amended by Laws 2003, c. 413, § 4, eff. Nov. 1, 2003; Laws 2010, c. 419, § 2, eff. Nov. 1, 2010.
68 OK Stat § 68-1354.16 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1354.16. Streamlined Sales and Use Tax Administration Act - Purpose.

|The Legislature finds that a streamlined sales and use tax system will reduce and, over time, eliminate the burden and cost for all vendors to collect sales and use taxes levied by this state and its political subdivisions. The Legislature further finds that this state should enter into the Streamlined Sales and Use Tax Agreement to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. |Added by Laws 2001, c. 272, § 3, eff. Nov. 1, 2001. Amended by Laws 2003, c. 413, § 5, eff. Nov. 1, 2003.
68 OK Stat § 68-1354.17 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1354.17. Streamlined Sales and Use Tax Administration Act - Representatives on governing board.

|For the purposes of representing this state on the governing board authorized by the Streamlined Sales and Use Tax Agreement, there shall be four representatives as authorized by this section. The state shall be represented by one member of the State Senate appointed by the President Pro Tempore of the Senate, one member of the Oklahoma House of Representatives appointed by the Speaker of the Oklahoma House of Representatives, one state employee employed in the area of taxation or finance appointed by the Governor and one member or employee of the Oklahoma Tax Commission appointed by the Tax Commission. |Added by Laws 2001, c. 272, § 4, eff. Nov. 1, 2001. Amended by Laws 2003, c. 413, § 6, eff. Nov. 1, 2003.
68 OK Stat § 68-1354.18 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1354.18. Streamlined Sales and Use Tax Administration Act - Duties and authority of Tax Commission - Entry into Streamlined Sales and Use Tax Agreement.

|Subject to the provisions of Section 1354.20 of this title, the Oklahoma Tax Commission is authorized and directed to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the Agreement, the Tax Commission is authorized to act jointly with other states that are members of the Agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers. |The Tax Commission is further authorized to take other actions reasonably required to implement the provisions set forth in the Streamlined Sales and Use Tax Administration Act, including, but not limited to, the promulgation of rules and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement.The Tax Commission or the Tax Commission’s designee is authorized to represent this state before the other states that are signatories to the Agreement.Added by Laws 2001, c. 272, § 5, eff. Nov. 1, 2001. Amended by Laws 2003, c. 413, § 7, eff. Nov. 1, 2003.
68 OK Stat § 68-1354.19 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1354.19. Simplified Sales and Use Tax Administration Act - Effect of Agreements on laws of state.

|No provision of the Agreement authorized by this act in whole or part invalidates or amends any provision of the law of this state. Adoption of the Agreement by this state does not amend or modify any law of this state. Implementation of any condition of the Agreement in this state, whether adopted before, at, or after membership of this state in the Agreement, must be by the action of this state. |Added by Laws 2001, c. 272, § 6, eff. Nov. 1, 2001.
68 OK Stat § 68-1354.21 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1354.21. Simplified Sales and Use Tax Administration Act - Effect of Agreement.

|The Agreement authorized by this act is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The Agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state. |Added by Laws 2001, c. 272, § 8, eff. Nov. 1, 2001.
68 OK Stat § 68-1354.22 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1354.22. Simplified Sales and Use Tax Administration Act - Persons benefitted by Agreement.

|A. The Agreement authorized by this act binds and inures only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the Agreement. Any benefit to a person other than a state is established by the law of this state and the other member states and not by the terms of the Agreement. |B. Consistent with subsection A of this section, no person shall have any cause of action or defense under the Agreement or by virtue of this state’s approval of the Agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the Agreement.C. No law of this state, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the Agreement.Added by Laws 2001, c. 272, § 9, eff. Nov. 1, 2001.
68 OK Stat § 68-1354.23 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1354.23. Simplified Sales and Use Tax Administration Act - Certified service provider defined - Seller liability.

|A. A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller’s agent, the certified service provider is liable for sales and use tax due each member state on all sales transactions it processes for the seller except as set out in this section. |A seller that contracts with a certified service provider is not liable to the state for sales or use tax due on transactions processed by the certified service provider unless the seller misrepresented the type of items it sells or committed fraud. In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller is not subject to audit on the transactions processed by the certified service provider. A seller is subject to audit for transactions not processed by the certified service provider. The member states acting jointly may perform a system check of the seller and review the seller’s procedures to determine if the certified service provider’s system is functioning properly and the extent to which the seller’s transactions are being processed by the certified service provider.B. A person that provides a certified automated system is responsible for the proper functioning of that system and is liable to the state for underpayments of tax attributable to errors in the functioning of the certified automated system. A seller that uses a certified automated system remains responsible and is liable to the state for reporting and remitting tax.C. A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.Added by Laws 2001, c. 272, § 10, eff. Nov. 1, 2001.
68 OK Stat § 68-1354.24 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1354.24. Amnesty for uncollected or unpaid sales or use taxes.

|A. If the Oklahoma Tax Commission enters into the Streamlined Sales and Use Tax Agreement under Section 1354.18 of Title 68 of the Oklahoma Statutes and subject to the limitations in this section: |1. Amnesty shall be granted for uncollected or unpaid sales or use taxes to a seller who registers to pay or to collect and remit applicable sales or use taxes on sales made to purchasers in this state in accordance with the terms of the Streamlined Sales and Use Tax Agreement, provided that the seller was not registered in this state in the twelve-month period preceding the effective date of this state's participation in the Agreement; and2. The amnesty will preclude assessment for uncollected or unpaid sales or use tax together with penalty or interest for sales made during the period the seller was not registered in this state, provided registration occurs within twelve (12) months of the effective date of this state’s participation in the Agreement.B. The amnesty is not available to a seller with respect to any matter or matters for which the seller received notice of the commencement of an audit and which audit is not yet finally resolved including any related administrative and judicial processes.C. The amnesty is not available for sales or use taxes already paid or remitted to the state or to taxes collected by the seller.D. The amnesty is fully effective, absent the seller’s fraud or intentional misrepresentation of a material fact, as long as the seller continues registration and continues payment or collection and remittance of applicable sales or use taxes for a period of at least thirty-six (36) months. The statute of limitations applicable to asserting a tax liability during this thirty-six-month period shall be tolled.E. The amnesty is applicable only to sales or use taxes due from a seller in its capacity as a seller and not to sales or use taxes due from a seller in its capacity as a buyer.Added by Laws 2003, c. 413, § 17, eff. Nov. 1, 2003.
68 OK Stat § 68-1354.25 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1354.25. Effective date of state or local sales and use tax rate changes.

|The effective date of state or local sales and use tax rate changes for services covering a period starting before and ending after the statutory effective date shall be as follows: |1. For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and2. For a rate decrease, the new rate shall apply to bills rendered on or after the effective date.Added by Laws 2003, c. 413, § 18, eff. Nov. 1, 2003.
68 OK Stat § 68-1354.26 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1354.26. Refund of incorrectly paid sales or use taxes.

|A. A consumer may seek a refund of incorrectly paid sales or use taxes directly from the state or it may seek a refund from its vendor. |B. These refund procedures provide the first course of remedy available to purchasers seeking a return of over-collected sales or use taxes from the seller. A cause of action against the seller for the over-collected sales or use taxes does not accrue until a purchaser has provided written notice to a seller and the seller has had sixty (60) days to respond. Such notice to the seller must contain the information necessary to determine the validity of the request.C. In connection with a purchaser's request from a seller of over-collected sales or use taxes, a seller shall be presumed to have a reasonable business practice, if in the collection of such sales or use taxes, the seller uses either a certified service provider or a certified automated system, including a proprietary system, that is certified by the Oklahoma Tax Commission and has remitted to the state all taxes collected less any deductions, credits, or collection allowances.D. Nothing in this section shall operate to extend any person's time to seek a refund of sales or use taxes collected or remitted in error.Added by Laws 2003, c. 413, § 19, eff. Nov. 1, 2003.