reglab/housing_qa huggingface dataset:
68 OK Stat § 68-1406.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1406.1. Notification of imposed use tax on out-of-state sales.

|A. Each retailer or vendor making sales of tangible personal property from a place of business outside this state for use in this state that is not required to collect use tax, shall provide notification on its retail Internet website or retail catalog and invoices provided to its customers that use tax is imposed and must be paid by the purchaser, unless otherwise exempt, on the storage, use, or other consumption of the tangible personal property in this state. The notification shall be readily visible. It is further provided that no retailer shall advertise on its retail Internet website or retail catalog that there is no tax due on purchases made from the retailer for use in this state. The provisions of this section, except for notification on invoices, shall apply to online auction websites. The Oklahoma Tax Commission is hereby authorized and directed to define the term "online auction websites" through the promulgation of a rule. The rule shall include an exception for websites with sales below a threshold to be set by the Tax Commission. |B. The provisions of this section shall not be effective as law until an administrative rule, whether an emergency rule or permanent rule or both, has become effective as law pursuant to the Oklahoma Administrative Procedures Act.Added by Laws 2010, c. 412, § 2, eff. July 1, 2010.
68 OK Stat § 68-1406.2 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1406.2. Personal property sales from outside the state – Total sales statement.

|A. Each retailer or vendor making sales of tangible personal property from a place of business outside this state for use in this state that is not required to collect use tax shall, by February 1 of each year, provide to each customer to whom tangible personal property was delivered in this state a statement of the total sales made to the customer during the preceding calendar year. The statement must contain language substantially similar to the following: |"YOU MAY OWE OKLAHOMA USE TAX ON PURCHASES YOU MADE FROM US DURING THE PREVIOUS TAX YEAR. THE AMOUNT OF TAX YOU MAY OWE IS BASED ON THE TOTAL SALES PRICE OF [INSERT TOTAL SALES PRICE] THAT MUST BE REPORTED AND PAID WHEN YOU FILE YOUR OKLAHOMA INCOME TAX RETURN UNLESS YOU HAVE ALREADY PAID THE TAX."The statement must not contain any other information that would indicate, imply or identify the class, type, description or name of the products purchased. Any information that would indicate, imply or identify the class, type, description or name of the products purchased is strictly confidential.B. The statement may be provided by first-class mail, email or other electronic communication.Added by Laws 2016, c. 311, § 4, eff. Nov. 1, 2016.
68 OK Stat § 68-1407 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1407. Collection of tax by retailer or vendor not maintaining place of business within State or both within and without State - Permits.

|The Tax Commission may in its discretion, upon application, authorize the collection of the tax herein levied by any retailer or vendor not maintaining a place of business within this state but who makes sales of tangible personal property for use in this state and by the out-of-state place of business of any retailer or vendor maintaining places of business both within and without Oklahoma and making sales of tangible personal property at such out-of-state place of business for use in this state. Such retailer or vendor shall be issued, without charge, a permit to collect such taxes, in such manner and subject to such regulations and agreements as the Tax Commission shall prescribe. When so authorized, it shall be the duty of such retailer or vendor to collect the tax upon all tangible personal property sold to his knowledge for use within this state. Such authority and permit may be canceled when at any time the Tax Commission considers that such tax can more effectively be collected from the person using such property in this state. Provided, however, that in all instances where such sales are made or completed by delivery to the purchaser within this state by the retailer or vendor in such retailer's or vendor's vehicle, whether owned or leased (not by common carrier), such sales or transactions shall continue to be subject to applicable state and any local sales tax at the point of delivery and the tax shall be collected and reported under taxpayer's sales tax permit number accordingly. |Laws 1963, c. 368, § 2; Laws 1965, c. 215, § 2; Laws 1968, c. 112, § 3, eff. July 1, 1968.
68 OK Stat § 68-1407.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1407.1. Tax paid on worthless or uncollectible gross receipts - Credit.

|Any taxes paid by vendors pursuant to Sections 1406 and 1407 of Title 68 of the Oklahoma Statutes on gross receipts represented by accounts receivable which, on or after December 31, 1990, are found to be worthless or uncollectible and that are eligible to be claimed if the taxpayer kept accounts on a cash basis or could be eligible to be claimed if the taxpayer kept accounts on an accrual basis, as a deduction pursuant to Section 166 of the Internal Revenue Code, or the unpaid portion of any account at the time repossession is accomplished under the terms of a conditional sales contract, may be credited upon subsequent reports and remittances of the tax levied in this article, in accordance with the rules and regulations of the Tax Commission. If such accounts are thereafter collected, the same shall be reported and the tax shall be paid upon the amount so collected. |Added by Laws 1993, c. 146, § 19.
68 OK Stat § 68-1407.2 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1407.2. Retailer Compliance Initiative.

|A. For the purpose of registration, collection, and remittance of sales and use taxes owed to this state pursuant to the Oklahoma Retail Protection Act of 2016, the Oklahoma Tax Commission is hereby authorized and directed to establish an initiative for out-of-state retailers, as provided in this section. |B. 1. The Tax Commission shall not seek payment of uncollected use taxes from an out-of-state retailer who registers to collect and remit applicable sales and use taxes on sales made to purchasers in this state prior to registration under the initiative, provided that the retailer was not registered in this state in the twelve-month period preceding the effective date of this section.2. The provisions of this subsection will preclude assessment for uncollected sales and use taxes together with penalty or interest for sales made during the period the retailer was not registered in this state, provided registration occurs prior to May 1, 2017.3. The relief provided herein shall not be available to a retailer with respect to any matter or matters for which the retailer received notice of the commencement of an audit and which audit is not yet finally resolved including any related administrative and judicial processes and is not available for use taxes already paid or remitted to the state or taxes collected, but not remitted, by the retailer.4. The relief provided herein is fully effective, absent the retailer's fraud or intentional misrepresentation of a material fact, as long as the retailer continues registration and continues collection and remittance of applicable 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.5. The relief provided herein is applicable only to sales and use taxes due from a retailer in its capacity as a retailer and not to sales and use taxes due from a retailer in its capacity as a buyer.C. The Tax Commission shall promulgate rules detailing the terms and other conditions of this program.Added by Laws 2010, c. 412, § 3, eff. July 1, 2010. Amended by Laws 2016, c. 311, § 5, eff. Nov. 1, 2016.
68 OK Stat § 68-1407.3 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1407.3. Oklahoma Tax Commission – Internet and other out-of-state retailers outreach program.

|In an effort to improve compliance by Internet and other out-of-state retailers maintaining a place of business in this state for the collection of use tax on their sales to Oklahoma residents, the Oklahoma Tax Commission shall implement an outreach program. The program shall include contacting retailers for a review of their business activities to determine if such activities may require the registration and collection of Oklahoma use taxes and the providing of information regarding the provisions of the Retail Protection Act of 2016. |Added by Laws 2010, c. 412, § 4, eff. July 1, 2010. Amended by Laws 2016, c. 311, § 6, eff. Nov. 1, 2016.
68 OK Stat § 68-1407.4 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1407.4. Consumer Compliance Initiative.

|A. For the purpose of encouraging the voluntary disclosure and payment of use taxes owed to this state, the Oklahoma Tax Commission is hereby authorized and directed to establish a Consumer Compliance Initiative for consumers liable for payment of use taxes, as provided in this section. A taxpayer shall be entitled to a waiver of penalty, interest and other collection fees due if the taxpayer voluntarily files delinquent tax returns and pays the taxes due during the initiative. |B. No assessment of use tax levied under the provisions of Section 1401 et seq. of Title 68 of the Oklahoma Statutes shall be made for more than one (1) year prior to the date the consumer registers to pay applicable use taxes under this initiative.C. The relief provided herein shall not be available to a consumer with respect to any matter or matters for which the consumer received notice of the commencement of an audit and which audit is not yet finally resolved including any related administrative and judicial processes and is not available for use taxes already paid or remitted to the state.D. The Tax Commission shall promulgate rules detailing the terms and other conditions of this program.E. The Tax Commission shall develop and distribute a fact sheet explaining responsibilities regarding the reporting and payment of use taxes and how business entities can examine their records to establish the use tax due on purchases from out-of-state sellers. The Tax Commission shall make the fact sheet available on the Oklahoma Tax Commission’s website, mail to targeted industries, existing licensees, and all Tax Commission license applicants.F. The Tax Commission is authorized to expend necessary available funds, including contracting with third parties, to publicly advertise the Consumer Compliance Initiative and shall be exempt from the provisions of Section 85.7 of Title 74 of the Oklahoma Statutes for the purpose of implementing this section.G. To assist consumers in remitting use taxes due, the Tax Commission shall develop and maintain an option for consumers to remit use taxes through an Internet-based portal.Added by Laws 2010, c. 412, § 5, eff. July 1, 2010.
68 OK Stat § 68-1408 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1408. Revoking permits.

|Whenever any retailer or vendor not maintaining a place of business in this state, or both within and without this state, and authorized to collect the tax herein levied, fails to comply with any of the provisions of this article or any order, rules or regulations of the Commission, prescribed and adopted under this article, the Tax Commission may, upon notice and hearing as hereinafter provided, by order revoke the use tax permit, if any, issued to such retailer or vendor, and if any such retailer or vendor is a corporation authorized to do business in this state may, after notice and hearing as herein provided, cancel said corporation's license to do business in this state and shall issue a new license only when such corporation has complied with the obligations under this article. No order authorized in this section shall be made until the retailer or vendor is given an opportunity to be heard and to show cause why such order should not be made and he shall be given ten (10) days' notice by mail of the time, place and purpose of such hearing. |Laws 1963, c. 368, § 2; Laws 1965, c. 215, § 2; Laws 1968, c. 112, § 4, eff. July 1, 1968.
68 OK Stat § 68-1409 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1409. Reciprocal agreements with other states in administration of Sales and Use Tax Laws.

|For the purpose of providing for the efficient administration of the Oklahoma Sales and Use Tax Laws the Oklahoma Tax Commission, when in its judgment it is necessary or beneficial in order to secure the collection of sales or use taxes, penalty and interest thereon, due or to become due under the Sales and Use Tax Codes of this state, is authorized to enter into reciprocal agreements with the tax departments of other states in respect to the collection, payment and enforcement of such taxes on sales of tangible personal property to residents of Oklahoma by vendors and retailers maintaining places of business in such other states. |In consideration of such an agreement by the tax departments or administrators of such other states, the Tax Commission is authorized to make similar agreements for the collection, payment and enforcement of sales and use taxes imposed by such other states on sales of tangible personal property to residents of the other states by vendors or retailers maintaining places of business in Oklahoma.The administration of this act is vested in the Oklahoma Tax Commission and it is hereby authorized to make and enforce such rules and regulations as it may deem necessary to carry out the provisions and purpose of this act.Laws 1968, c. 112, § 1, eff. July 1, 1968.
68 OK Stat § 68-1411 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1411. Additional excise tax on storage, use or other consumption of tangible personal property.

|The board of county commissioners of a county levying a county sales tax or the governing body of a municipality levying a municipal sales tax may levy an additional excise tax, at a rate that equals the county or municipal sales tax rate of such county or municipality, whichever is applicable, on the storage, use or other consumption of tangible personal property used, stored or consumed within the county or municipality. This authorization to levy and impose a county or municipal use tax shall be in addition to the tax levied by Section 1402 of this title. Such tax shall be paid by every person storing, using or otherwise consuming, within the county or municipality, tangible personal property purchased or brought into the county or municipality. |The tax levy permitted in this section shall not be levied against tangible personal property intended solely for use outside the county or municipality, but which is stored in the county or municipality pending shipment outside the county or municipality or which is temporarily retained in the county or municipality for the purpose of fabrication, repair, testing, alteration, maintenance or other service.The additional tax levied pursuant to this section shall be paid at the time of importation or storage of the property within the county or municipality. This tax shall be assessed to only property purchased outside Oklahoma.Any person liable for payment of the tax authorized pursuant to this section, may deduct from such tax any local, county, or municipal sales tax previously paid on such goods or services. However, the amount deducted shall not exceed the amount that would have been due if the taxes imposed by the county or municipality had been levied on the sale of such goods or services.Added by Laws 1980, c. 172, § 1. Amended by Laws 1984, c. 295, § 1, eff. Jan. 1, 1985; Laws 1998, c. 301, § 12, eff. Jan. 1, 1999; Laws 2004, c. 535, § 12, eff. Nov. 1, 2004.
68 OK Stat § 68-1503.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1503.1. Exempted devices.

|The following coin-operated vending devices shall be exempt from the provisions of this article, Section 1501 et seq. of this title: |1. All coin-operated vending devices owned by and located in a public or private school, a church, or a governmental entity;2. All coin-operated vending devices which dispense only newspapers or periodicals;3. All coin-operated vending devices which dispense only postage stamps; and4. All coin-operated vending devices installed on federal military bases.Added by Laws 1990, c. 174, § 2, eff. July 1, 1990. Amended by Laws 1991, c. 342, § 19, emerg. eff. June 15, 1991.
68 OK Stat § 68-1504 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1504. Application and issuance of decal - Display.

|Any person owning a coin-operated device or operating the premises where the same is to be operated or exposed to the public, shall apply to the Oklahoma Tax Commission for a decal for such device and shall, at the same time, pay to the Oklahoma Tax Commission the annual fee herein levied. The Oklahoma Tax Commission shall, upon receipt of such payment and approval of such application, issue a decal for the type of coin-operated device covered by such application and payment. The decal and application provided for herein shall be prescribed by the Oklahoma Tax Commission, and shall contain such information and description as shall be required by rule of said Commission. Any number of coin-operated devices may be included in one application. Before any coin-operated device is put in operation or placed where the same may be operated by any of the public, and at all times when the same is being operated or available to any of the public for operation, a decal shall be firmly affixed to the coin-operated device covered thereby, and plainly visible to and readable by the public. The Tax Commission may refuse to issue a decal to any person delinquent in the payment of the fees provided in Section 1503 of this title or the penalties levied in Section 1506 of this title. Provided, the Tax Commission shall provide notice of its intent to refuse as required in Section 1506 of this title. |Added by Laws 1949, p. 483, § 4, emerg. eff. May 7, 1949. Amended by Laws 1961, c. 34, p. 540, § 1, emerg. eff. July 27, 1961; Laws 1961, c. 34a, p. 540, § 1, emerg. eff. Aug. 7, 1961. Renumbered from § 1548 of this title by Laws 1965, c. 215, § 1. Amended by Laws 1982, c. 292, § 2, eff. July 1, 1982; Laws 1988, c. 47, § 3, operative July 1, 1988; Laws 2016, c. 167, § 1, eff. Nov. 1, 2016.
68 OK Stat § 68-1505 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1505. Taxable year - Decal for remainder of year.

|For the purpose of the decal issued under Sections 1501 et seq. of this title, the fee year shall begin on the first day of July and end on the last day of the following June; and shall be divided into two (2) halves. The Tax Commission shall in each instance issue decals for the remainder of the fee year upon payment of the fee on the basis of the current and remaining half of such fee year. Any product purchased for resale, through a vending machine where fees have been paid and decals affixed, shall not be subject to sales tax. |Amended by Laws 1982, c. 292, § 3, eff. July 1, 1982; Laws 1988, c. 47, § 4, operative July 1, 1988.
68 OK Stat § 68-1506 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1506. Operation without decal - Fee and penalty.

|A. Any owner of a coin-operated device who places such device in operation or in a place available to the public for operation, and any person who permits a coin-operated device to be in operation or accessible to the public for operation in his place of business, without a decal affixed as required by Section 1504 of this title, shall be liable for the fee on such device at the full annual rate as herein levied and shall be liable to a penalty, in addition to the amount of the fee, in the following amounts: |1. For any coin-operated music device, coin-operated amusement device, or coin-operated vending device requiring a coin or thing of value of twenty-five cents ($0.25) or more, One Hundred Dollars ($100.00); and2. For any other coin-operated device, Ten Dollars ($10.00).B. The Tax Commission shall notify any owner or person of the assessment of penalty and provide the owner or person thirty (30) days to remit the penalty. The Tax Commission shall not refuse to issue a decal under Section 1504 of this title until after the expiration of the thirty (30) days provided in this subsection.Added by Laws 1949, p. 484, § 6, emerg. eff. May 7, 1949. Renumbered from § 1550 of this title by Laws 1965, c. 215, § 1. Amended by Laws 1988, c. 47, § 5, operative July 1, 1988; Laws 2016, c. 167, § 2, eff. Nov. 1, 2016.
68 OK Stat § 68-1507 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1507. Seizure and forfeiture of devices without decal affixed.

|Where any coin-operated device as hereinbefore defined is placed on location, or after having been placed on location is there left without the decal affixed thereon as herein provided, the device, including all cash in the receptacle thereof, shall be considered forfeited to the State of Oklahoma and may be sealed until released by the Tax Commission or seized by any authorized agent of the Oklahoma Tax Commission, or any sheriff, constable, or other peace officer of this state, and upon so being seized shall, together with the cash, if any, contained in the receptacle of such device, forthwith be delivered to the Oklahoma Tax Commission. Provided, no device shall be seized less than fifteen (15) days after the sealing of the device and notice being placed on the device informing the owner that the device is subject to seizure if the applicable fees are not paid and decal affixed. The Oklahoma Tax Commission shall then proceed to hear and determine the matter of whether or not the device and cash, if any, should, in fact, be forfeited to the State of Oklahoma. The owner of the device shall be given at least ten (10) days' notice of the date of the hearing. In the event said Commission finds that the device including the cash contents, if any, should be forfeited to the State of Oklahoma, it shall make an order forfeiting the same to the State of Oklahoma, and directing the sale of such device. The device shall be sold in the county where seized or in Oklahoma County, at the discretion of the Commission, after ten (10) days' notice, which notice shall be by posting five notices in conspicuous places in the county where the sale is to be made, one of which notices shall be posted on the bulletin board at the county courthouse of said county. The sale shall be for cash, and the proceeds thereof shall be applied as follows: |1. To the payment of the costs incident to the seizure and sale;2. To the payment of any taxes, including penalties, that may have accrued against the device; and3. The balance, if any, shall be remitted to the owner.The cash contained in any device and forfeited under the provisions of this section shall be forfeited as an additional tax penalty and shall be in addition to all other penalties provided for in Sections 1501 through 1512 of this title. The order of the Tax Commission, declaring a forfeiture of the device including the cash contents thereof, if any, and directing the sale of such device shall be a final order and may be appealed from as provided for in the Uniform Tax Procedure Act. It shall be the duty of all sheriffs, constables and other peace officers to cooperate with the Oklahoma Tax Commission in the enforcement of the seizure and forfeiture provisions of this section.Added by Laws 1949, p. 484, § 7, emerg. eff. May 7, 1949. Renumbered from § 1551 of this title by Laws 1965, c. 215, § 1. Amended by Laws 1988, c. 47, § 6, operative July 1, 1988; Laws 1993, c. 146, § 23; Laws 2016, c. 167, § 3, eff. Nov. 1, 2016.