reglab/housing_qa huggingface dataset:
68 OK Stat § 68-1354.29 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1354.29. Purchase of digital good, computer software delivered electronically, or service delivered electronically - Multiple Points of Use (MPU) Exemption Form.

|A. Notwithstanding the provisions of Section 20 of this act, a purchaser of direct mail that is not a holder of a direct pay permit shall provide to the seller in conjunction with the purchase either a Direct Mail Form or information to show the jurisdictions to which the direct mail is delivered to recipients. |Upon receipt of the Direct Mail Form, the seller is relieved of all obligations to collect, pay or remit the applicable tax and the purchaser is obligated to pay or remit the applicable tax on a direct pay basis. A Direct Mail Form shall remain in effect for all future sales of direct mail by the seller to the purchaser until it is revoked in writing.Upon receipt of information from the purchaser showing the jurisdictions to which the direct mail is delivered to recipients, the seller shall collect the tax according to the delivery information provided by the purchaser. In the absence of bad faith, the seller is relieved of any further obligation to collect tax on any transaction where the seller has collected tax pursuant to the delivery information provided by the purchaser.B. If the purchaser of direct mail does not have a direct pay permit and does not provide the seller with either a Direct Mail Form or delivery information, as required by subsection A of this section, the seller shall collect the tax according to paragraph 5 of subsection A of Section 20 of this act. Nothing in this subsection shall limit a purchaser’s obligation for sales or use tax to any state to which the direct mail is delivered.C. If a purchaser of direct mail provides the seller with documentation of direct pay authority, the purchaser shall not be required to provide a Direct Mail Form or delivery information to the seller.Added by Laws 2003, c. 413, § 22, eff. Nov. 1, 2003.
68 OK Stat § 68-1354.33 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1354.33. Streamlined Sales and Use Tax Agreement system - Confidentiality rights and privacy interests.

|A. The purpose of this section is to set forth the intent of the Legislature to protect the confidentiality rights of all participants in the Streamlined Sales and Use Tax Agreement system and of the privacy interests of consumers who deal with Model 1 sellers. |B. As used in this section:1. The term "confidential taxpayer information" means all information that is protected pursuant to Section 205 of Title 68 of the Oklahoma Statutes;2. The term "personally identifiable information" means information that identifies a person; and3. The term "anonymous data" means information that does not identify a person.C. The fundamental precept in Model 1 is to preserve the privacy of consumers by protecting their anonymity. With very limited exceptions, a certified service provider shall perform its tax calculation, remittance, and reporting functions without retaining the personally identifiable information of consumers.D. The Tax Commission shall provide public notification to consumers, including their exempt purchasers, of the state’s practices relating to the collection, use and retention of personally identifiable information.E. When any personally identifiable information that has been collected and retained is no longer required for the purposes of verifying the validity of an exemption, such information shall no longer be retained by the Tax Commission.F. When personally identifiable information regarding an individual is retained, the Tax Commission shall provide reasonable access by such individual to his or her own information in the state's possession and a right to correct any inaccurately recorded information.G. If anyone other than the state, or a person authorized by this state’s law or the Agreement, seeks to discover personally identifiable information, a reasonable and timely effort to notify the individual of such request shall be made.H. This privacy policy is subject to enforcement in the same manner as set out in Section 205 of Title 68 of the Oklahoma Statutes.I. All laws and other rules regarding the collection, use, and maintenance of confidential taxpayer information remain fully applicable and binding.Added by Laws 2003, c. 413, § 26, eff. Nov. 1, 2003.
68 OK Stat § 68-1354.34 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1354.34. Taxability matrix - Relief from liability.

|A. The Tax Commission shall complete a taxability matrix as required under the Streamlined Sales and Use Tax Agreement to verify application of terms defined within the Library of Definitions in the Agreement. |B. Sellers and certified service providers shall be relieved from liability for having charged and collected the incorrect amount of sales or use tax resulting from the seller or certified service provider relying on erroneous data provided in the taxability matrix.Added by Laws 2003, c. 413, § 27, eff. Nov. 1, 2003.
68 OK Stat § 68-1354.35 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1354.35. Tax on bundled transactions.

|The total gross receipts or sales price of a “bundled transaction”, as the term is defined in Section 1352 of Title 68 of the Oklahoma Statutes, shall be subject to the tax levied by Section 1350 et seq. of Title 68 of the Oklahoma Statutes, without any deduction for the value of the nontaxable products or service. |Added by Laws 2007, c. 155, § 10, eff. Nov. 1, 2007.
68 OK Stat § 68-1354.36 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1354.36. One-subject requirement for sales tax levies submitted to county voters.

|After January 1, 2016, every sales tax levy submitted to county voters for approval shall embrace but one subject, which shall be clearly expressed on the ballot. For purposes of this section, "one subject" shall mean a ballot proposition with only one sales tax levy for a specified purpose but may include multiple projects for that purpose. Nothing in this section shall be interpreted as prohibiting a one-subject proposition from residing upon the same paper voting ballot as other one-subject propositions. |Added by Laws 2015, c. 254, § 1, eff. Nov. 1, 2015. Amended by Laws 2016, c. 179, § 1, eff. Nov. 1, 2016.
68 OK Stat § 68-1355.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1355.1. Leased passenger vehicles - Report of lease.

|Any person, firm, corporation or other entity which leases a passenger motor vehicle for use in the State of Oklahoma shall file a report with the Oklahoma Tax Commission on forms prescribed by the Commission on the number of such motor vehicles leased to any other person, firm, corporation or other entity. Such report shall be filed at the same time and in the same manner as sales tax reports. |Added by Laws 1990, c. 113, § 2, operative July 1, 1990.
68 OK Stat § 68-1356 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1356. See the following versions:

|OS 68-1356v1 (HB 2949, Laws 2021, c. 539, § 1). |OS 68-1356v2 (SB 909, Laws 2021, c. 580, § 1).
68 OK Stat § 68-1356.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1356.1. Fire departments for unincorporated areas - Qualification for exemption - Proof of eligibility.

|(A) In order to qualify for any exemption authorized by paragraph 17 of Section 1356 of this title, at the time of sale, the person to whom the sale is made may be required to furnish the vendor proof of eligibility for such exemption as required by this section. |(B) All vendors shall honor the proof of eligibility for sales tax exemption as authorized by this section and sales to a person providing such proof shall be exempt from the tax levied by this article.(C) A fire department organized pursuant to Section 592 of Title 18 of the Oklahoma Statutes may obtain one card, the size and design of which shall be prescribed by the Oklahoma Tax Commission, which shall constitute proof of eligibility for sales tax exemptions authorized by paragraph 17 of Section 1356 of this title. Such card may be obtained upon application to the Tax Commission on a form prescribed by the Tax Commission. The application shall contain such other information as may be required by the Tax Commission. Upon approval by the Tax Commission, the fire department shall be issued one card as prescribed by this section. The card shall be renewable every three (3) years upon application therefor, as provided by this section, to the Tax Commission.Added by Laws 1991, c. 208, § 2, eff. July 1, 1991. Amended by Laws 2004, c. 535, § 7, eff. Nov. 1, 2004.
68 OK Stat § 68-1356.2 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1356.2. Sales tax exemption - Unlawful use - Penalties.

|A. No person shall claim a sales tax exemption granted an organization pursuant to Section 1356 or 1357 of Title 68 of the Oklahoma Statutes in order to make a purchase exempt from sales tax for his or her personal use. |B. Any person who knowingly makes a purchase in violation of subsection A of this section shall be guilty of a misdemeanor and upon conviction thereof shall be fined an amount equal to double the amount of sales tax involved, or incarcerated for not more than sixty (60) days, or both.C. In addition to the penalty provided in subsection B of this section, any person violating subsection A of this section shall be subject to an administrative fine of not more than Five Hundred Dollars ($500.00). Administrative fines collected pursuant to the provisions of this subsection shall be deposited to the General Revenue Fund.Added by Laws 2012, c. 298, § 1, eff. Nov. 1, 2012.
68 OK Stat § 68-1357 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1357. See the following versions:

|OS 68-1357v1 (HB 1588, Laws 2021, c. 68, § 1). |OS 68-1357v2 (SB 415, Laws 2021, c. 356, § 2).OS 68-1357v3 (HB 2946, Laws 2021, c. 512, § 1).
68 OK Stat § 68-1357.7 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1357.7. Horses - Exemption.

|There are hereby specifically exempted from the tax levied by this article, sales of horses after January 1, 1989. |Added by Laws 1992, c. 366, § 2, emerg. eff. June 9, 1992.
68 OK Stat § 68-1357.9 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1357.9. Service transactions among related entities - Exemptions.

|A. There are exempt from the taxes imposed by Section 1351 et seq. of Title 68 of the Oklahoma Statutes service transactions among related entities. |B. For purposes of this section, "related entity" includes persons as defined by subsection (b) of Section 267 of the Internal Revenue Code.C. An exemption authorized by this section does not apply to a service that would have been taxable under Section 1351 et seq. of Title 68 of the Oklahoma Statutes as it existed on July 1, 2003.D. Services that are exempt under this section may not be purchased for resale by the providing company.E. Tangible personal property that is transferred as an integral part of a service exempted under this section may not be purchased for resale by the providing company.Added by Laws 2003, c. 462, § 1, eff. July 1, 2003.
68 OK Stat § 68-1357.10 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1357.10. Clothing or footwear - Exemption of certain sales - Exceptions.

|A. The sale of an article of clothing or footwear designed to be worn on or about the human body shall be exempt from the tax imposed by Section 1354 of Title 68 of the Oklahoma Statutes if: |1. The sales price of the article is less than One Hundred Dollars ($100.00); and2. The sale takes place during a period beginning at 12:01 a.m. on the first Friday in August and ending at 12 midnight on the following Sunday, covering a period of three (3) days.B. Subsection A of this section shall not apply to:1. Any special clothing or footwear that is primarily designed for athletic activity or protective use and that is not normally worn except when used for athletic activity or protective use for which it is designed;2. Accessories, including jewelry, handbags, luggage, umbrellas, wallets, watches, and similar items carried on or about the human body, without regard to whether worn on the body in a manner characteristic of clothing; and3. The rental of clothing or footwear.C. The Oklahoma Tax Commission shall promulgate any necessary rules to implement the provisions of this section.Added by Laws 2007, c. 136, § 3, eff. July 1, 2007.
68 OK Stat § 68-1359.2 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1359.2. Manufacturer exemption permit.

|A. In order to qualify for the exemption authorized in paragraph 1 of Section 1359 of Title 68 of the Oklahoma Statutes, at the time of sale, the person to whom the sale is made, provided the purchaser is a resident of this state, shall be required to furnish the vendor proof of eligibility for the exemption as required by this section. All vendors shall honor the proof of eligibility for sales tax exemption as authorized under this section, and sales to a person providing such proof shall be exempt from the tax levied by Section 1350 et seq. of Title 68 of the Oklahoma Statutes. |B. Each resident manufacturer wishing to claim the exemption authorized in paragraph 1 of Section 1359 of Title 68 of the Oklahoma Statutes shall be required to secure from the Oklahoma Tax Commission a manufacturer exemption permit, the size and design of which shall be prescribed by the Tax Commission. This permit shall constitute proof of eligibility for the exemption provided in paragraph 1 of Section 1359 of Title 68 of the Oklahoma Statutes. Each such manufacturer shall file with the Tax Commission an application for an exemption permit, setting forth such information as the Tax Commission may require. The application shall be signed by the owner of the business or representative of the business entity and as a natural person, and, in the case of a corporation, as a legally constituted officer thereof.C. Each manufacturer exemption permit issued shall be valid for a period of three (3) years from the date of issuance. If a manufacturer applying for a manufacturer exemption permit is already the holder of a manufacturer's sales tax permit issued under Section 1364 of Title 68 of the Oklahoma Statutes at the time of initial application, the manufacturer exemption permit shall be issued with an expiration date which corresponds with the expiration date of the manufacturer's sales tax permit. Thereafter, the Tax Commission shall issue the exemption permits at the same time of issuance or renewal of the manufacturer's sales tax permit issued under Section 1364 of Title 68 of the Oklahoma Statutes.D. The Tax Commission shall honor all manufacturer's limited exemption certificates issued prior to the effective date of this act. However, holders of such certificates shall apply for a manufacturer exemption permit pursuant to the provisions of this section at the same time they apply for issuance or renewal of a manufacturer's sales tax permit.Added by Laws 1998, c. 301, § 8, eff. Nov. 1, 1998.
68 OK Stat § 68-1360 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1360. Exemptions - Corporations - Partnerships.

|Exemptions - Corporations - Partnerships. |There are hereby specifically exempted from the tax levied in Section 1350 et seq. of this title:1. The transfer of tangible personal property, as follows:a.from one corporation to another corporation pursuant to a reorganization. As used in this subparagraph the term "reorganization" means a statutory merger or consolidation or the acquisition by a corporation of substantially all of the properties of another corporation when the consideration is solely all or a part of the voting stock of the acquiring corporation, or of its parent or subsidiary corporation,b.between wholly owned subsidiaries of a parent company and between a parent company and its wholly owned subsidiary,c.in connection with the winding up, dissolution or liquidation of a corporation only when there is a distribution in kind to the shareholders of the property of such corporation,d.to a corporation for the purpose of organization of such corporation where the former owners of the property transferred are immediately after the transfer in control of the corporation, and the value of the stock or securities received by each is substantially in proportion to the value of such person's interest in the property transferred by all the former owners,e.to a partnership in the organization of such partnership if the former owners of the property transferred are, immediately after the transfer, members of such partnership and the value of the interest in the partnership, received by each, is substantially in proportion to the value of such person's interest in the property transferred by all former owners,f.from a partnership to the members thereof when made in kind in the dissolution of such partnership,g.to a limited liability company in the organization of the limited liability company if the former owners of the property transferred are, immediately after the transfer, members of the limited liability company and the value of the interest in the limited liability company received by each is substantially in proportion to the value of the interest in the property transferred by all the former owners, andh.from a limited liability company to the members thereof when made in kind in the dissolution of the limited liability company; and2. Sale of an interest in tangible personal property to a partner or other person who after such sale owns a joint interest in such tangible personal property where the Oklahoma Sales or Use Tax has previously been paid on such tangible personal property.Added by Laws 1981, c. 313, § 2, emerg. eff. June 29, 1981. Amended by Laws 1993, c. 366, § 40, eff. Sept. 1, 1993; Laws 2007, c. 346, § 1, eff. Jan. 1, 2008; Laws 2021, c. 374, § 1, eff. Nov. 1, 2021.
68 OK Stat § 68-1361.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1361.1. Consumer exempt from tax - Liability of vendor - Confidentiality.

|A. If a vendor, in good faith, timely accepts from a consumer properly completed documentation certified by the Oklahoma Tax Commission that such consumer is exempt from the taxes levied by the Oklahoma Sales Tax Code, the vendor shall be relieved of any liability for any sales tax or the duty to collect any sales tax imposed by the provisions of Section 1361 of this title upon such vendor with respect to such sale. |B. A vendor who has actual knowledge that a consumer is entitled to an exemption under paragraph 34 of Section 1357 of this title and who willfully or intentionally refuses to honor the exemption shall be punished by an administrative fine of Five Hundred Dollars ($500.00) per offense. A second or subsequent violation of this subsection shall be unlawful and constitute a misdemeanor offense punishable by a fine of not more than Five Hundred Dollars ($500.00) per such offense, in addition to any administrative fine. The Tax Commission shall refer any vendor who has more than once willfully or intentionally refused to honor the exemption, whether fined or not, to the district attorney where the vendor is located for prosecution. For the purposes of this subsection, “vendor” means any individual most responsible for supervising, and the conduct of, any employee who intentionally refuses to honor the exemption including, but not limited to, a manager, owner, partner or corporate officer.C. Any written communication between the Commission and any holder of a sales tax permit that is an attempt by the Commission to enforce the provisions of this section shall be public and, notwithstanding any other provision of law, no presumption of confidentiality shall exist for such communications. The Commission shall, upon request of any consumer entitled to an exemption under paragraph 34 of Section 1357 of this title, transmit to such consumer copies of such communication.Added by Laws 1991, c. 159, § 1, emerg. eff. May 6, 1991. Amended by Laws 2006, c. 272, § 2; Laws 2010, c. 387, § 1, eff. July 1, 2010.
68 OK Stat § 68-1361.2 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1361.2. Disabled veterans' exemption - Proof of eligibility required.

|A. In order to claim the exemption authorized by paragraph 34 of Section 1357 of this title, the person to whom the sale is made shall be required to furnish the vendor proof of eligibility for the exemption as issued by the Oklahoma Tax Commission. All vendors shall honor the proof of eligibility for sales tax exemption and sales for the benefit of the disabled veteran to a person providing such proof shall be exempt from the tax levied pursuant to the Oklahoma Sales Tax Code. |B. A claim for refund of sales taxes erroneously paid may only be made if a vendor refuses to honor the proof of eligibility issued by the Tax Commission for the exemption authorized pursuant to paragraph 34 of Section 1357 of this title and the person eligible for the exemption submits to the Tax Commission a signed notification of the vendor's denial of exemption on a form prescribed by the Commission.Added by Laws 2006, c. 272, § 3. Amended by Laws 2021, c. 15, § 6, eff. Nov. 1, 2021.
68 OK Stat § 68-1363 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1363. Classification of vendors.

|Classification of vendors. |For the purpose of this article, all vendors are classified into five groups:1. Group One, vendors who are regularly and continuously engaged in a business at an established place of business and make sales subject to this article;2. Group Two, vendors who occasionally make sales or become subject to this article;3. Group Three, vendors who are transient persons, firms or corporations and make seasonal sales or in any manner become subject to this article, or vendors, either within or without this state, who make sales, subject to this article, through peddlers, solicitors or other salesmen who do not have established places of business in this state;4. Group Four, vendors who continuously, regularly or systematically engage in retail sales to the Oklahoma consumer by solicitation through display of products by advertisement in newspapers, or radio or television media located in this state and make sales subject to this article; or vendors who continuously, regularly or systematically engage in retail sales to the consumer within Oklahoma by solicitation by advertisement through mail order or catalog publications; and5. Group Five, vendors who hold a valid license pursuant to Section 33 of this act remitting sales tax based upon the use of motor fuel or diesel fuel as a sale defined pursuant to Section 1352 of this title.Added by Laws 1981, c. 313, § 2, emerg. eff. June 29, 1981. Amended by Laws 1986, c. 41, § 7, operative July 1, 1986; Laws 1989, c. 167, § 7, eff. July 1, 1989; Laws 1991, c. 342, § 18, emerg. eff. June 15, 1991; Laws 1996, c. 345, § 64, eff. Oct. 1, 1996.
68 OK Stat § 68-1364.3 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1364.3. Hearings - Increased enforcement personnel.

|In order to increase the collection of sales and use taxes, the Oklahoma Tax Commission shall: |1. Conduct hearings pursuant to Section 212 of Title 68 of the Oklahoma Statutes related to permits issued under the provisions of Section 1364 of Title 68 of the Oklahoma Statutes in at least two (2) locations in the state; and2. Add ten (10) additional sales and use tax audit and/or enforcement personnel as soon as practicable after July 1, 2011.Added by Laws 2011, c. 364, § 2.