Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 9 - Permits › Section 710:65-9-1 - Obtaining a sales tax permit to do business

Current through Vol. 41, No. 20, July 1, 2024
(a)
General provisions.
Every
				person desiring to engage in a business within this state who will regularly
				and continuously make sales subject to taxation from an established place of
				business, will make taxable seasonal sales, or make taxable sales through
				peddlers, solicitors or other salesmen who have no established place of
				business in Oklahoma must secure from the Commission every three (3) years a
				written sales tax permit for a fee of Twenty Dollars ($20.00) prior to engaging
				in such business in this state. Each such person shall file with the Commission
				an application for a permit to engage in or transact business in this state,
				setting forth such information as the Commission may require. The application
				shall be signed by an owner or authorized representative of the business, and,
				in the case of a corporation, by an officer thereof.
(b)
Probationary permits.
Every
				vendor who is making an "initial application" for a sales tax permit and who
				otherwise qualifies based on a review of the information contained in the
				application for a sales tax permit and who does not currently hold a sales tax
				permit, or does not qualify to receive a non-probationary permit as those
				qualifications are described in this Section, will be issued a probationary
				permit as allowed by 68 O.S. §1364(B) and implemented by the procedures
				set out in this Section. When issued, the probationary permit will be effective
				for six (6) months and will be automatically renewed for an additional thirty
				(30) months, unless the applicant is given written notice of Tax Commission's
				refusal to renew the permit.
(c)
Issuance upon receipt of an "initial application. "
An
"initial application"
means the first application by an entity for
				a sales tax permit. Upon receipt of an initial application for a sales tax
				permit by a person required to obtain a sales tax permit, the Commission may
				issue a probationary sales tax permit, based on its records, after determining
				that the applicant appears to be in compliance with all of the tax laws of this
				state and has, or will be, required to secure a sales tax permit based on the
				information contained in the application which was submitted.
(d)
Post-issuance review of
				probationary permit-holder.
Once a probationary permit has been issued,
				the Commission may conduct a compliance visit at the taxpayers place of
				business or at the location of the books and records of the applicant in
				Oklahoma, as those locations are set out in the initial application.
(1) The compliance visit may be made by a
				telephone call to the offices of the applicant if the Collections Division
				Representative believes the information contained in the application may be
				verified in that manner or in the case where the applicant does not have an
				established place of business in Oklahoma or has an office located outside of
				Oklahoma.
(2) The purpose of the
				compliance visit is to determine if the applicant qualifies for a sales tax
				permit and will include:
(A) Establishing
				that the taxpayer is engaged in business as a group one or group three vendor,
				and that the applicant's business activities are not solely those of a
				consumer-user and therefore the probationary permit should be automatically
				renewed.
(B) Determining that the
				applicant has maintained compliance with all tax laws of the state, rules of
				the Commission and recordkeeping requirements and offering assistance to aid
				the applicant in complying with the tax laws of the state, rules of the
				Commission and recordkeeping requirements where necessary.