reglab/statecodes huggingface dataset:
2023 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.
2023 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; and
5. 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.
2023 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; and
4. 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.
2023 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.
2023 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.
2023 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.
2023 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; and
13. “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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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; and
2. 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.
2023 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; and
2. 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.
2023 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.
2023 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.
2023 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; and
3. 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1356. See the following versions:

OS 68-1356v1 (SB 1496, Laws 2022, c. 314, § 1).
OS 68-1356v2 (HB 3649, Laws 2022, c. 295, § 1).
OS 68-1356v3 (SB 1305, Laws 2022, c. 394, § 1).
2023 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.
2023 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.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1357. See the following versions:

OS 68-1357v1 (HB 1198, Laws 2017, c. 229, § 10).
OS 68-1357v2 (HB 1588, Laws 2021, c. 68, § 1).
OS 68-1357v3 (SB 463, Laws 2023, c. 193, § 1).
OS 68-1357v4 (SB 34x, Laws 2023, 1st Ex. Sess., c. 44, § 1).
OS 68-1357v5 (HB 2312, Laws 2023, c. 344, § 1).
2023 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.
2023 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); and
2. 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; and
3. 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.
2023 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.
2023 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, and
h.
from a limited liability company to the members thereof when made in kind in the dissolution of the limited liability company; and
2. 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.
2023 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.
2023 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.
2023 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; and
5. 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.
2023 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 this title related to permits issued under the provisions of Section 1364 of this title in at least one (1) location in the state. The Tax Commission may also conduct hearings using either teleconferencing or videoconferencing capabilities; and
2. 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. Amended by Laws 2022, c. 114, § 4, eff. July 1, 2022.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1365.1. Model 1, Model 2, or Model 3 seller - Streamlined Sales and Use Tax Agreement - Returns in simplified format - Additional informational returns.

A. The Oklahoma Tax Commission shall allow any Model 1, Model 2 or Model 3 seller, as defined in Section 1354.15 of Title 68 of the Oklahoma Statutes, to submit its sales and use tax returns in a simplified format. The Tax Commission shall promulgate rules providing for the format in accordance with the Streamlined Sales and Use Tax Agreement. The Tax Commission is further authorized to promulgate rules requiring these sellers to file additional informational returns. Provided, the informational returns may not be required more frequently than every six (6) months.
B. All remittances from sellers under Models 1, 2 and 3 shall be remitted electronically.
C. Any seller that is registered under the Agreement, which does not have a legal requirement to register in this state, and is not a Model 1, Model 2 or Model 3 seller, shall submit its sales and use tax returns as follows:
1. Upon registration, the Tax Commission shall provide to the seller the returns required by this state;
2. The seller shall file a return within one year of the month of initial registration, and on an annual basis in succeeding years; and
3. In addition to the returns required in paragraph 2 of this subsection, a seller shall submit returns in the month following any month in which the seller has accumulated state and local tax funds for the state in the amount of One Thousand Dollars ($1,000.00) or more.
D. The Tax Commission shall participate with other states which are members of the Agreement in developing a more uniform sales and use tax return that, when completed, would be available to all sellers.
Added by Laws 2003, c. 413, § 14, eff. Nov. 1, 2003.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1366. Deduction from taxable sales for bad debts.

A. There is herein provided a deduction to the vendor from taxable sales for bad debts. Any deduction taken that is attributed to bad debts shall not include interest.
B. The federal definition of “bad debt” in 26 U.S.C., Section 166 shall be the basis for calculating bad debt recovery. However, the amount calculated pursuant to 26 U.S.C., Section 166, shall be adjusted to exclude:
1. Financing charges or interest;
2. Sales or use taxes charged on the purchase price;
3. Uncollectible amounts on property that remain in the possession of the seller until the full purchase price is paid; and
4. Expenses incurred in attempting to collect any debt and repossessed property.
C. Bad debts may be deducted on the return for the period during which the bad debt is written off as uncollectible in the claimant’s books and records and is eligible to be deducted for federal income tax purposes 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. For purposes of this subsection, a claimant who is not required to file federal income tax returns may deduct a bad debt on a return filed for the period in which the bad debt is written off as uncollectible in the claimant’s books and records and would be eligible for a bad debt deduction for federal income tax purposes if the claimant was required to file a federal income tax return.
D. If a deduction is taken for a bad debt and the debt is subsequently collected in whole or in part, the tax on the amount so collected must be paid and reported on the return filed for the period in which the collection is made.
E. When the amount of bad debt exceeds the amount of taxable sales for the period during which the bad debt is written off, a refund claim may be filed within the statute of limitations for refund claims provided in Section 227 of this title; however, the statute of limitations shall be measured from the due date of the return on which the bad debt could first be claimed.
F. Where filing responsibilities have been assumed by a certified service provider, the certified service provider may claim, on behalf of the seller, any bad debt allowance provided by this section. The certified service provider must credit or refund the full amount of any bad debt allowance or refund received to the seller.
G. For the purposes of reporting a payment received on a previously claimed bad debt, any payments made on a debt or account are applied first proportionally to the taxable price of the property or service and the sales tax thereon, and secondly to interest, service charges, and any other charges.
H. In situations where the books and records of the party claiming the bad debt allowance support an allocation of the bad debts among the states which are members of the Streamlined Sales and Use Tax Agreement, the allocation will be permitted.
Added by Laws 1981, c. 313, § 2, emerg. eff. June 29, 1981. Amended by Laws 1990, c. 339, § 18, emerg. eff. May 31, 1990; Laws 2003, c. 413, § 15, eff. Nov. 1, 2003.