reglab/statecodes huggingface dataset:
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 7 - Duties and Liabilities › Section 710:65-7-1 - Taxpayer's duty to obtain sales tax return form

Current through Vol. 41, No. 20, July 1, 2024
Sales tax returns shall be filed on forms prescribed and
				  furnished by the Commission. Failure to obtain forms will not be an excuse for
				  failure to file returns when and as required by law. [
See:
68 O.S.
				  §
									1365
				  ]
Amended at 11 Ok Reg
				  3521, eff 6-26-94
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 7 - Duties and Liabilities › Section 710:65-7-2 - Vendor responsibility for collection of sales tax; treatment of sales tax by vendor

Current through Vol. 41, No. 20, July 1, 2024
(a) The primary
				burden for operation of the sales tax system is upon the vendor of merchandise,
				the performer of taxable services, and the renter or lessor of property, and
				requires that they collect the tax from the purchaser, user or consumer. If a
				vendor fails or refuses to collect the tax, he not only becomes liable for
				payment of the tax, but also subjects himself to the possibility of being fined
				or imprisoned for a period of time.
(b) The vendor is required to add the tax to
				the selling price or charge. A vendor is specifically prohibited from
				advertising or holding out to the public in any way, directly or indirectly,
				that he will absorb all or any part of the tax or that he will relieve the
				purchaser from the payment of all or any part of the tax. The vendor who
				violates this provision shall be fined or imprisoned, or both. For second or
				subsequent offenses, the penalty is doubled. [
See:
68 O.S. §
									1361
				]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 7 - Duties and Liabilities › Section 710:65-7-3 - Personal liability for sales tax due

Current through Vol. 41, No. 20, July 1, 2024
Sales tax is paid by the consumer/user to the vendor as
				  trustee for the state. Any person required to collect sales tax as a trustee
				  for the state will be held personally liable for the sales tax due.
The decision as to whether an individual is personally
				  liable for sales tax shall be made on an "individual case" basis. The standard
				  to be applied is that of determining liability for payment of federal
				  withholding tax pursuant to the Internal Revenue Code of 1986, as amended, or
				  regulations promulgated pursuant to same. Once it is finally determined that a
				  person is liable , a tax warrant which has the force and effect of a judgment
				  or lien will be filed against that person individually for the full amount of
				  the liability, i.e. tax, interest and penalty. [
See:
68 O.S.
				  §
									253
				  ]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 7 - Duties and Liabilities › Section 710:65-7-4 - Sales tax responsibility and liability of trustees, receivers, executors or administrators

Current through Vol. 41, No. 20, July 1, 2024
Where trustees, receivers, executors or administrators
				  (whether appointed by a Federal or a State court), by virtue of their
				  appointment, continue to operate, manage or control the business and engage in
				  the business of selling tangible personal property, they, in their fiduciary
				  and not in their individual capacity, become liable for sales tax. This
				  principle applies notwithstanding the fact that such trustees, receivers,
				  executors or administrators may be engaged in liquidating the assets of the
				  business, provided that such liquidation takes place by means of sales, and
				  provided that such consists of tangible personal property. [
See:
68 O.S. §
									1361
				  ]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 7 - Duties and Liabilities › Section 710:65-7-5 - Vendor's responsibility to obtain sales tax permits [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 10 Ok Reg
				  3847, eff 7-12-93; Revoked at 11 Ok Reg 3521, eff
				  6-26-94
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 7 - Duties and Liabilities › Section 710:65-7-6 - Vendors' or certified service providers' relief from liability and duty to collect sales tax

Current through Vol. 41, No. 20, July 1, 2024
(a)
Presumption of taxability.
All sales are presumed to be subject to
				sales tax unless specifically exempted by the Sales Tax Code. Vendors are
				liable for the sales tax collected as well as for tax that should have been
				collected.
(b)
When vendor or
				certified service provider may be relieved of liability.
A vendor or
				certified service provider shall be relieved of any liability for the tax and
				of the duty to collect imposed by Section
				1361
				of Title 68 of the Oklahoma Statutes if the 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.
(c)
General requirements.
Three requirements must be met before the
				vendor or certified service provider is relieved of liability.
(1)
Vendor or certified service
				provider good faith.
Good faith requires that the vendor strictly comply
				with statutory requirements.
(2)
Timely acceptance from a consumer.
Timely acceptance from a
				consumer requires that documentation be in the possession of the vendor within
				ninety (90) days subsequent to the date of sale. In the case of continued sales
				to the same purchaser, the vendor must have, on file, a sales tax permit, card,
				or exemption letter for each renewal interval. If no renewal interval is
				provided by statute, the renewal period will be deemed three (3) years, except
				in the case of entities with specific statutory exemptions who have established
				eligibility as set out in
				710:65-7-15
				and
				710:65-7-17
				through
				710:65-7-20.
(3)
Properly completed documentation
				certified by the Oklahoma Tax Commission.
Examples of properly completed
				documentation certified by the Oklahoma Tax Commission are described in
				710:65-7-8
				through
				710:65-7-15
				and
				710:65-7-17
				through
				710:65-7-20.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 7 - Duties and Liabilities › Section 710:65-7-7 - Treatment of federal luxury tax for sales/use tax purposes [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 11 Ok Reg
				  3521, eff 6-26-94; Revoked at 18 Ok Reg 2823, eff
				  6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 7 - Duties and Liabilities › Section 710:65-7-8 - Vendors' responsibility - sales for resale

Current through Vol. 41, No. 20, July 1, 2024
In the case of sales for resale, written certification
				  containing the purchaser's name, address, type of business, sales tax permit
				  number, and the signature of the purchaser are required to establish
properly completed documentation
.
Added at 18 Ok Reg 2823,
				  eff 6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 7 - Duties and Liabilities › Section 710:65-7-8.1 - Vendor's responsibility-sales for resale for export outside the United States

Current through Vol. 41, No. 20, July 1, 2024
For sales made within this State for export outside the
				  United States, the vendor must maintain the export bill of lading or other
				  documentation issued by the vendor or purchaser simultaneously on sales for
				  export, indicating that the point of delivery of the property is for use and
				  consumption in a foreign country and that the goods will not be used in the
				  United States. [See OAC
				  710:65-13-90
				  ]
Added at 25 Ok Reg 2070,
				  eff 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 7 - Duties and Liabilities › Section 710:65-7-9 - Vendors' responsibility - sales to a manufacturer

Current through Vol. 41, No. 20, July 1, 2024
(a) In the case of sales to purchasers
				claiming exemption for manufacturing, the vendor must obtain a
copy
of the purchaser's manufacturer's exemption permit issued
				pursuant to 68 O.S. § 1359.2 (hereafter referred to as
				"Sales/Manufacturers Permit"),
or if unavailable
, the name,
				address, and Sales/Manufacturers Permit Number of the purchaser
or
, a statement that contains the information that would appear on
				the Sales/Manufacturers Permit. If a copy of the Sales/Manufacturers Permit is
				unavailable and if the information provided has not been previously verified,
				it must be verified by either calling the Taxpayer Resource Center or by
				reference to the sales tax permit list obtained pursuant to
OAC
710:65-9-6.
(b) In the case of sales to purchasers
				claiming exemption pursuant to a contractual relationship with a manufacturer
				for the construction and improvement of manufacturing goods, wares,
				merchandise, property, machinery and equipment for use in a manufacturing
				operation which is classified NAICS 324110 (Petroleum Refineries) the vendor
				must obtain the following:
(1) A copy of the
				Manufacturers Sales Tax Exemption card issued to the entity described in (b) of
				this Section;
(2) Documentation
				indicating the contractual relationship between the contractor and the
				manufacturer; and,
(3)
				Certification by the purchaser, on the face of each invoice or sales receipt,
				setting out the name of the exempt entity, that the purchases are being made on
				behalf of the entity, and that they are necessary for the completion of the
				contract.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 7 - Duties and Liabilities › Section 710:65-7-10 - Vendors' responsibility - sales made pursuant to direct payment permit

Current through Vol. 41, No. 20, July 1, 2024
In the case of sales made to purchasers claiming deferral
				  pursuant to a direct payment permit, the vendor must obtain the items of
				  information described in this Section:
(1) A
copy
of the purchaser's
				Direct Payment Permit (DPP), or if unavailable, the purchaser's name, address,
				DPP number, and its date of expiration. If a copy of the Direct Payment Permit
				is unavailable and if the information provided has not been previously
				verified, it must be verified by either calling the Taxpayer Resource Center or
				by reference to the sales tax permit list obtained pursuant to
OAC
710:65-9-6;
(2) A statement that the permit-holder claims
				deferral of the payment of any applicable state and local sales or use taxes
				upon its purchases of taxable tangible personal property or services;
(3) A statement that the articles
				purchased are for use in the purchaser's Oklahoma enterprises, and not for
				resale; and,
(4) The signature of
				the purchaser or a person authorized to legally bind the purchaser, and date
				signed.
Added at 18 Ok Reg 2823,
				  eff 6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 7 - Duties and Liabilities › Section 710:65-7-11 - Vendors' responsibility - sales for agricultural purposes

Current through Vol. 41, No. 20, July 1, 2024
In the case of a claimed agricultural exemption, the vendor
				  must obtain the items of information set out in this Section:
(1) A
copy
of the agricultural
				exemption permit card; and,
(2) In
				the circumstances defined in (A) and (B) of this subparagraph, certification on
				the face of the invoice or sales ticket is required:
(A) From any person purchasing feed for
				horses, mules, or draft animals used directly in the production and marketing
				of agricultural products;
or
(B) From any person who is making purchases
				of materials, supplies, or equipment to be used in the construction of
				livestock facilities, including facilities for the production and storage of
				feed, pursuant to a contract with an agricultural permit holder.
				[
See:
68 O.S. §
										1358(8)
				and
				710:65-13-17]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 7 - Duties and Liabilities › Section 710:65-7-12 - Vendors' responsibility - sales to persons raising animals for resale

Current through Vol. 41, No. 20, July 1, 2024
In the case of persons regularly engaged in the business of
				  raising animals for resale, the vendor must obtain the items of information set
				  out in this paragraph:
(1) A
copy
of the purchaser's sales tax permit,
or if
				unavailable
, the purchaser's name, address, sales tax permit number, and
				its expiration date. If a copy of the Sales Tax Permit is unavailable and if
				the information provided has not been previously verified, it must be verified
				by either calling the Taxpayer Resource Center or by reference to the sales tax
				permit list obtained pursuant to
OAC
710:65-9-6;
(2) A statement that the articles purchased
				are for use in raising animals;
(3)
				The signature of the purchaser or a person authorized to legally bind the
				purchaser; and,
(4) Certification
				on the face of the invoice, bill or sales receipt that states that the
				purchaser is "regularly engaged in the business of raising animal life for
				resale and that the items being purchased exempt from sales tax are solely for
				business use".
Added at 18 Ok Reg 2823,
				  eff 6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 7 - Duties and Liabilities › Section 710:65-7-14 - Vendors' responsibility - sales of trailers

Current through Vol. 41, No. 20, July 1, 2024
In the case of a purchaser claiming partial exemption from
				  sales tax on the purchase of a trailer pursuant to 68 O.S. §
									1355(2),
				  the vendor should obtain a statement, signed by the purchaser, or by a person
				  who may legally bind the purchaser, that Oklahoma vehicle excise tax and state
				  sales tax at the rate of 1.25% will be paid on the purchase of the trailer in
				  accordance with the provisions of Articles 13 and 21 of Title 68 of the
				  Oklahoma Statutes, and that if the taxes are not so paid, the purchaser will be
				  responsible for the state sales tax at the 4.5% rate and any applicable local
				  sales tax due.
Added at 18 Ok Reg 2823,
				  eff 6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 7 - Duties and Liabilities › Section 710:65-7-15 - Vendors' responsibility - sales to entities with other specific statutory exemptions

Current through Vol. 41, No. 20, July 1, 2024
(a)
Sales
				to entities with other specific statutory exemptions.
In the case of
				sales to purchasers claiming exemption based upon specific statutory authority,
				the vendor must obtain the information described in this subsection:
(1) A
copy
of the letter or card
				from the Oklahoma Tax Commission recognizing the entity as one which is
				statutorily exempt from sales tax on its purchases; and
(2) A signed statement that the purchase is
authorized by, and being made by,
the exempt entity, with funds of
				the exempt entity, and
not
by the individual; and,
(3) In the case of sales to
fire
				departments organized for unincorporated areas
, as defined in 18 O.S.
				§ 592, certification on the face of the invoice or sales ticket is also
				required.
(4) In the case of
				purchases made by the federal government, charged pursuant to the GSA SmartCard
				program, no letter or card from the Commission is required, and
				710:65-13-130
				should be consulted to determine the taxability of the transaction.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 7 - Duties and Liabilities › Section 710:65-7-16 - Vendors' reliance on erroneous information

Current through Vol. 41, No. 20, July 1, 2024
(a) Vendors shall be relieved of any
				liability for having charged and collected an incorrect amount of sales or use
				tax resulting from having relied on erroneous data provided by the Tax
				Commission as to tax rates, boundaries, or taxing jurisdiction
				assignments.
(b) For purposes of
				source telecommunications transactions, vendors shall not be relieved from
				liability for errors resulting from the reliance on the information provided
				pursuant to any "zip-code" database, if the Tax Commission has provided an
				address-based system which meets the requirements of the federal Mobile
				Telecommunications Sourcing Act, 4 U.S.C. Sec. 119. [
See:
68 O.S.
				§
									1354.32(7)
				]
Added at 21 Ok Reg 2581,
				  eff 6-25-04; Amended at 27 Ok Reg 2308, eff
				  7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 7 - Duties and Liabilities › Section 710:65-7-17 - Vendors' responsibility - sales to disabled veterans receiving compensation at the 100% rate or surviving spouses of qualified deceased disabled veterans

Current through Vol. 41, No. 20, July 1, 2024
In the case of a purchaser claiming exemption from sales tax
				  pursuant to the exemption allowed by 68 O.S. §
									1357(34),
				  the vendor must obtain either a copy of the exemption card issued the purchaser
				  by the Tax Commission or the purchaser's name, address, and exemption
				  number.
Added at 23 Ok Reg 2847, eff 6-25-06; Amended
				  at 25 Ok Reg 2070, eff 7-1-08; Amended at 30 Ok Reg 2089, eff
				  7-25-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 7 - Duties and Liabilities › Section 710:65-7-17.1 - Vendors' fine for refusal to accept sales tax exemption claims of 100% disabled veterans or surviving spouses of qualifying deceased disabled veterans

Current through Vol. 41, No. 20, July 1, 2024
A vendor who willfully or intentionally refuses to honor the
				  sales tax exemption affordeda 100% disabled veteran's or the unremarried
				  surviving spouse of a deceased qualifying disabled veteran is subject to
				  punishment by an administrative fine for the first offense. A second or
				  subsequent violation constitutes a misdemeanor punishable by a fine not to
				  exceed Five Hundred Dollars ($500.00) per offense.
Added at 28 Ok Reg 961, eff 6-1-11; Amended at
				  30 Ok Reg 2089, eff 7-25-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 7 - Duties and Liabilities › Section 710:65-7-18 - Vendor's responsibility - sales to, by, or for the benefit of, neighborhood watch organizations

Current through Vol. 41, No. 20, July 1, 2024
In the case of sales made to purchasers claiming exemption
				  because the purchases are made by, or for the benefit of a neighborhood watch
				  association, the vendor must obtain the items of information described in this
				  section:
(1) A copy of the
				neighborhood watch association's sales tax exemption card that was issued by
				the Oklahoma Tax Commission pursuant to Section
				710:65-13-348.
(2) A signed, dated statement by the
				purchaser listing the purchaser's name, address and telephone number which
				states that the purchase is being made by or for the benefit of the
				neighborhood watch organization. The statement shall also contain the name,
				address and telephone number of the person responsible for keeping a record of
				the purchases made by or for the benefit of the organization.
Added at 23 Ok Reg 2847,
				  eff 6-25-06
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 7 - Duties and Liabilities › Section 710:65-7-19 - Vendor's responsibility - sales to qualifying organizations providing services for developmentally disabled persons

Current through Vol. 41, No. 20, July 1, 2024
In the case of sales made to organizations providing services
				  for developmentally disabled persons and claiming exemption because the
				  purchases are to be used exclusively for charitable or educational purposes,
				  the vendor must obtain the items of information described in this
				  Section:
(1) A copy of the purchasing
				organization's sales tax exemption card that was issued by the Oklahoma Tax
				Commission pursuant to Section
				710:65-13-354;
				and
(2) A signed, dated statement
				by the purchaser listing the purchasing organization's name, address and
				telephone number which states that the purchases are to be used exclusively for
				charitable or educational purposes. The statement must also contain the name,
				title and signature of a person authorized to legally bind the
				purchaser.
Added at 25 Ok Reg 2070,
				  eff 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 7 - Duties and Liabilities › Section 710:65-7-20 - Vendor's responsibility-sales to qualifying organizations providing funding for the preservation of wetland or habitats for wild ducks or preservation and conservation of wild turkeys

Current through Vol. 41, No. 20, July 1, 2024
In the case of sales made to organizations claiming exemption
				  because the purchases are to be used for events the principle purpose of which
				  is to provide funding for the preservation of wetlands or habitats for wild
				  ducks or preservation and conservation for wild turkeys, the vendor must obtain
				  the items of information described in this Section:
(1) A copy of the purchasing organization's
				sales tax exemption card that was issued by the Oklahoma Tax Commission
				pursuant to Section
				710:65-13-345;
				and
(2) A signed, dated statement
				by the purchaser listing the purchasing organization's name, address and
				telephone number which states that the purchases are to be used for events the
				principle purpose of which is to provide funding for the preservation of
				wetlands or habitats for wild ducks or preservation and conservation for wild
				turkeys. The statement must also contain the name, title and signature of a
				person authorized to legally bind the purchaser.
Added at 26 Ok Reg 2354,
				  eff 6-25-09
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 7 - Duties and Liabilities › Section 710:65-7-21 - Streamlined Sales and Use Tax Exemption Certificate

Current through Vol. 41, No. 20, July 1, 2024
The Streamlined Sales and Use Tax Exemption Certificate,
				  SSTGB Form F0003, is a multistate form which may be used to claim any sales or
				  use tax exemption provided under Oklahoma law. When issuing this certificate,
				  purchasers should use caution, since it contains various exemptions that are
				  not applicable in Oklahoma and only apply in other states. Purchasers are
				  responsible for knowing if they qualify for the exemption they are claiming in
				  the state in which the exemption is being claimed. The purchaser will be held
				  liable for any tax, interest, and penalties that result from the purchaser
				  claiming an exemption for which they are not eligible.
Added at 27 Ok Reg 2308,
				  eff 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 7 - Duties and Liabilities › Section 710:65-7-24 - Seller's relief from certain liability

Current through Vol. 41, No. 20, July 1, 2024
Sellers and Certified Service Providers (CSPs) will be
				  relieved from liability for having charged and collected the incorrect amount
				  of sales or use tax resulting from the seller or CSP relying on erroneous data
				  provided in the taxability matrix, available online at
www.tax.ok.gov
. If the taxability matrix is
				  amended, sellers and CSPs are relieved from liability until the first day of
				  the calendar month that is at least 30 days after notice of a change is
				  submitted to the Streamlined Sales Tax Governing Board, provided the seller or
				  CSP relied on the prior version of the taxability matrix.
Reserved at 27 Ok Reg
				  2308, eff 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 7 - Duties and Liabilities › Section 710:65-7-25 - Purchaser's relief from certain liability

Current through Vol. 41, No. 20, July 1, 2024
(a) A purchaser will be relieved from
				liability for penalty for having failed to pay the correct amount of sales or
				use tax in the following circumstances:
(1) A
				purchaser's seller or CSP relied on erroneous data provided by the Tax
				Commission on tax rates, boundaries, taxing jurisdiction assignments or in the
				taxability matrix completed by the Tax Commission;
(2) A purchaser holding a direct pay permit
				relied on erroneous data provided by the Tax Commission on tax rates,
				boundaries, taxing jurisdiction assignments or in the taxability matrix
				completed by the Tax Commission;
(3) A purchaser relied on erroneous data
				provided by the Tax Commission in the taxability matrix completed by the Tax
				Commission; or
(4) A purchaser
				using databases pursuant to subsections (F), (G) and (H) of Section 305 of the
				SSUTA (Local Rate and Boundary Changes) relied on erroneous data provided by
				the Tax Commission on tax rates, boundaries or taxing jurisdiction assignments.
				After providing adequate notice as determined by the Governing Board, the Tax
				Commission may provide an address-based database for assigning taxing
				jurisdictions pursuant to Section 305 of the SSUTA, subsection (G) or (H) and
				may cease providing liability relief for errors resulting from the reliance on
				the database provided by the Tax Commission.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 9 - Permits › Section 710:65-9-2 - Commission may require security from vendor

Current through Vol. 41, No. 20, July 1, 2024
(a) In order to assure payment of the sales
				tax due, the Commission may require that sufficient security be deposited with
				the Commission.
(1) When required, security
				may be in the form of:
(A) corporate surety
				bond furnished by a surety licensed to do business in Oklahoma,
(B) United States savings or Treasury bonds
				so registered that the proceeds will be made available to the Commission in the
				event that the necessity of recovering unpaid taxes arises,
(C) cash, or
(D) in any other form agreed upon by the
				Commission and the person required to remit the tax.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 9 - Permits › Section 710:65-9-3 - Change in ownership of business; new sales tax permit

Current through Vol. 41, No. 20, July 1, 2024
(a) When the ownership status of a business
				which holds a sales tax permit, changes from one type of business ownership,
				such as sole proprietor, partnership or corporation, to another type of
				business ownership, the former owner must turn in its sales tax permit pursuant
				to
				710:65-3-9
				and the new owner must apply for a new sales tax permit.
(b) A new sales tax permit and sales tax
				permit number is required for corporations which are sold or transferred only
				if ownership of the business is transferred to a different corporation or other
				owner.
(c) A new sales tax permit
				and number is required for partnerships if fifty percent (50%) of the
				partnership interest or any one of the general partners enters or leaves the
				partnership. The change of limited partners does not require a new permit.
				[
See:
68 O.S. §
									1364
				]
Amended at 11 Ok Reg
				  3521, eff 6-26-94
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 9 - Permits › Section 710:65-9-4 - Denial of sales tax permit to a successor; successor liability

Current through Vol. 41, No. 20, July 1, 2024
(a) The successor
				in business of any person who sells out a business or stock of goods, or ceases
				doing business, shall not be issued a sales tax permit to continue or conduct
				said business until all liability of the seller, i.e. payment of tax,
				adjustments to tax, penalties and interest has been paid. The term
"successor"
refers to any person who directly or indirectly
				purchases, acquires, or succeeds to the business or the stock of goods of any
				person quitting, selling, or otherwise disposing of a business or stock of
				goods. The purchase or acquisition of a business may give rise to the denial of
				permit to the successor whether the consideration is money, property,
				assumption of liabilities or cancellation of indebtedness.
(1) A person who purchases or acquires a
				portion of a business or stock of goods may be denied a sales tax permit as a
				successor where he purchases or acquires substantially all of the business
				assets or stock of goods. The business assets include the assets of a business
				pertaining directly to the conduct of the business. Business assets include
				real property or any interest therein; tangible personal property, including
				fixtures, equipment and vehicles; and intangible property, including accounts
				receivable, contracts, business name, business goodwill, customer lists,
				delivery routes, patents, trademarks or copyrights.
(2) If any taxpayer operates more than one
				business at separate locations, each business location is a separate business
				and has a separate stock of goods for purposes of obtaining a sales tax permit.
				A successor of the business or stock of goods of any business location is
				subject to denial of a sales tax permit as a successor with respect to the tax
				attributable to that location even if he does not purchase the business or
				stock of goods of all the locations.
(3) The change in the form of a business will
				generally give rise to the possibility of denial of a sales tax permit, such as
				the incorporation of a sole proprietorship or partnership, the voluntary or
				involuntary dissolution of a corporation, the merger or consolidation of two or
				more corporations, the formation of a partnership from one or more sole
				proprietorships or corporations; or change in the name of a
				corporation.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 9 - Permits › Section 710:65-9-5 - Previously revoked or suspended sales tax permits

Current through Vol. 41, No. 20, July 1, 2024
(a) A new sales tax permit will only be
				issued for a previously suspended or revoked permit if the vendor:
(1) Pays, or makes satisfactory arrangements
				to pay, all outstanding amounts, including the amounts of tax, penalties,
				interest and costs, if any costs were incurred.
(2) Files all returns due and outstanding.
(3) Pays the required fees for
				renewal or issuance of permits.
(4)
				Provides the security demanded to the full extent provided by law.
(5) Confirms in writing that he will
				henceforth comply with all of the provisions of the laws and the rules
				prescribed by the Commission.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 9 - Permits › Section 710:65-9-6 - Subscription to sales tax permit list

Current through Vol. 41, No. 20, July 1, 2024
(a)
				The Commission will provide on a subscription basis the following information
				contained in the master Sales and Use Tax Files:
(1) Permit number.
(2) Name in which permit is issued.
(3) Name of business operation if different
				from ownership (DBA).
(4) Mailing
				addresses.
(5) Business
				addresses.
(6) Business class ,
				Standard Industrial Code (SIC) or classification under the North American
				Industry Classification System (NAICS).
(7) Effective date and expiration or
				cancellation date.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 9 - Permits › Section 710:65-9-7 - Information available to the prospective purchaser of an existing business

Current through Vol. 41, No. 20, July 1, 2024
(a)
Access
				limited to prospective purchaser.
The prospective purchaser of any
				business, or his authorized agent, may request information from the Commission
				relating to amounts due from the prospective seller of the business.
(b)
Information available.
In
				addition to items which are deemed "public records" by other statutory
				provisions, information regarding liabilities, delinquencies, assessments, or
				warrants which have not been filed of record, established, or become final,
				that relate solely to the seller's business may be made available upon proper
				application.
(c)
Application
				by prospective purchaser.
Requests for information made pursuant to this
				Section shall be made in writing, on a request form prescribed by the
				Commission. A written authorization between the parties and a copy of the
				purchase contract must be submitted along with the request.
Added at 12 Ok Reg 2635,
				  eff 6-26-95
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 9 - Permits › Section 710:65-9-9 - Administration of the Streamlined Sales and Use Tax Agreement online database

Current through Vol. 41, No. 20, July 1, 2024
(a) As part of the
				Streamlined Sales and Use Tax Agreement, the Oklahoma Tax Commission will
				participate in an online sales and use tax registration system. By registering
				to participate in the online system, the vendor agrees to collect and remit
				sales and use taxes for all taxable Oklahoma sales.
(b) Registration with this central
				registration system and the collection of sales and use taxes in Oklahoma will
				not be used as factor in determining whether the vendor has nexus with
				Oklahoma.
(c) A vendor registering
				with this System who has no legal requirement to register in Oklahoma, will not
				be required to pay registration fees or other charges provided in Section
				1364 of
				Title 68. A vendor who has a requirement to register in Oklahoma prior to
				utilizing the online System must provide additional information to complete the
				registration process and pay the registration fee.
(d) Oklahoma's withdrawal or revocation from
				the Agreement will not relieve a vendor of its responsibility to remit taxes
				previously or subsequently collected to behalf of Oklahoma.
Reserved at 14 Ok Reg
				  2711, eff 6-26-97; Added at 21 Ok Reg 2581, eff
				  6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 9 - Permits › Section 710:65-9-10 - Direct payment permits (DPP)

Current through Vol. 41, No. 20, July 1, 2024
(a)
General provisions.
The holder of a valid Oklahoma direct payment
				permit may make purchases of taxable items, for use in its Oklahoma enterprises
				and not for resale, and defer the taxes imposed by the Oklahoma Sales and Use
				Tax Codes until such time as the items are first used or consumed in a taxable
				manner, if all requirements described in this Section are met.
				[
See:
68 O.S. § 1364.1]
(b)
Qualification for direct payment
				permit.
To qualify for a direct payment permit, valid for three (3)
				years, an applicant must meet the requirement set forth in paragraph 1, 2, or
				3.
(1)
Documentation for established
				businesses.
The applicant must be making purchases of $800,000.00
				annually in taxable items for the use in its Oklahoma enterprises, and not for
				resale and annual purchases of $800,000.00 must be verifiable from the
				applicant's sales or use tax records.
(2)
Documentation for new or expanding
				businesses.
An applicant without any qualifying sales and use tax
				reporting history in Oklahoma must submit to the Commission along with its
				application, a sworn statement that "applicant shall purchase $800,000.00 of
				taxable items and services annually for use in its Oklahoma enterprises and not
				for resale." Adequate records or documentation must be available to support the
				statement of projected purchases.
(3)
Documentation for healthcare
				providers.
The applicant must be making purchases of drugs for the
				treatment of human beings, medical appliances, medical devices and other
				medical equipment including but not limited to corrective eyeglasses, contact
				lenses, hearing aids, prosthetic devices, durable medical equipment, and
				mobility-enhancing equipment for administration or distribution by a
				practitioner, as defined in 68 O.S. § 1357.6(B), who is authorized by law
				to administer or distribute the referenced items and the cost of such items
				will be reimbursed under the Medicare or Medicaid programs.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 11 - Credits and Refunds › Section 710:65-11-1 - Sales tax credits and refunds

Current through Vol. 41, No. 20, July 1, 2024
(a)
				Credits, other than for bad debts discussed below, may not be taken on the
				sales tax reporting form until or unless a valid letter of credit has been
				received from the Commission. The burden of establishing the right to, and the
				validity of, a credit or refund is on the vendor or purchaser claiming the
				credit or refund.
(b) Credit/refund
				requests submitted by a vendor shall include the information set out in
				paragraphs (1) though (8) of this subsection (if applicable). The application
				for credit may be obtained from the Oklahoma Tax Commission, 300 N. Broadway
				Ave, Oklahoma City, OK 73102, or online at www.tax.ok.gov.
(1) A written detailed explanation of why the
				credit/refund is due. (Include exemption numbers and/or an explanation on
				exempt customers.)
(2) Amended
				reports detailing the correct figures that should have been reported. (A
				worksheet may be used in lieu of an amended report for each month involving an
				extended period.)
(3) Copies or a
				list of the sales tax reports on which the sales were originally
				reported.
(4) Copies of cancelled
				checks used to remit the tax paid.
(5) Copies of the original invoices on which
				the tax was originally charged. If the number of invoices exceeds twenty-five
				(25), the invoices must be accompanied by an electronic spreadsheet of the
				invoices associated with the refund claim that relates back to the tax amount
				requested on the application for credit. The required fields should accurately
				list the customer name, invoice date, invoice number, description of the items,
				the taxable amount, the sales/use tax requested, period the tax was remitted,
				permit number the tax was remitted under, and the jurisdiction(s) for which the
				tax was paid.
(6) Copies of the
				credit invoices or checks showing the tax collected or charged in error has
				been refunded to your customer.
(7)
				A recap of the credit/refunds by tax type, tax period, and taxing
				jurisdiction.
(8) Other
				documentation which may be pertinent to the requested
				credit/refund.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 11 - Credits and Refunds › Section 710:65-11-2 - Sales tax deduction for bad debt

Current through Vol. 41, No. 20, July 1, 2024
(a) A
				vendor may take a deduction for bad debts on the return for the period during
				which the bad debt is written off as uncollectible in the vendor's books and
				records and is eligible to be deducted for Federal Income Tax purposes, if the
				vendor kept accounts on a cash basis, or could be eligible to be claimed if the
				vendor kept accounts on an accrual basis. For purposes of this Section a vendor
				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 vendor's books and records and would be eligible for a bad
				debt deduction if the vendor were required to file a Federal Income Tax
				Return.
(b) The fact that a
				deduction has been taken against the current month must be so indicated on the
				face of the sales tax report. If the accounts are thereafter collected, the
				amount received shall be included in the gross receipts for the period in which
				the account is collected.
(c) The
				"bad debt" deduction is calculated based upon the federal definition provided
				in 26
				U.S.C. §
										166 and the amount should 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.
[68 O.S.Supp.2003, § 1366(B)]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 1 - ADVERTISING IN MEDIA › Section 710:65-13-1 - Exemption for sales of certain types of advertising

Current through Vol. 41, No. 20, July 1, 2024
(a) Gross proceeds from sales of advertising
				  space in newspapers, periodicals, programs relating to sporting and
				  entertainment events, and on billboards (including signage, posters, panels,
				  marquees, or on other similar surfaces, whether indoors or outdoors), and any
				  advertising via the Internet, electronic display devices, or through the
				  electronic media, including radio, public address or broadcast systems,
				  television (whether through closed circuit broadcasting systems or otherwise),
				  and cable and satellite television, and the servicing of any advertising
				  devices are exempt from sales tax.
(b) The purchase of materials and equipment
				  to be used to produce an advertisement is a taxable purchase.
(c) In order for the advertising in a
				  newspaper or periodical to be exempt, the publication must be generally
				  recognized as a newspaper or be a periodical as defined by state law. [See: 68
				  O.S. §
										1357(4)
				  ]
Amended at 14 Ok Reg
					 2711, eff 6-26-97; Amended at 23 Ok Reg 2847, eff 6-25-06; Amended at 25 Ok Reg
					 2070, eff 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 3 - AGRICULTURAL TRANSACTIONS › Section 710:65-13-15 - "Agricultural production" defined; taxable and exempt transactions

Current through Vol. 41, No. 20, July 1, 2024
(a)
Definitions.
For the purposes of this Section:
(1)
"Agricultural production"
and
"production of agricultural products"
is limited to what would
				  ordinarily be considered a farming or ranching operation undertaken for profit.
				  The term refers to the raising of food crops or livestock for sale. Included
				  within the meaning of
"agricultural production"
and
"production of agricultural products"
are ranches, orchards, and
				  dairies. Also included is any feedlot operation, whether or not the land upon
				  which a feedlot operation is located is used to grow crops to feed the
				  livestock in the feedlot and regardless of whether or not the livestock fed are
				  owned by persons conducting the feedlot.
(2)
"Farmers"
means persons
				  engaged in agricultural production or production of agricultural
				  products.
(3)
"Farming"
or
"ranching"
means the production,
				  harvesting or processing of agricultural products.
(4)
"Livestock"
means cattle,
				  horses, sheep, goats, asses, mules, swine and also chickens, turkeys, and other
				  domesticated fowl. It also includes American bison, emus, ostriches and
				  llamas.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 3 - AGRICULTURAL TRANSACTIONS › Section 710:65-13-16 - Sales and use tax exemption for salt and salt blocks sold for consumption by livestock and poultry [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 11 Ok Reg
					 3521, eff 6-26-94; Revoked at 29 Ok Reg 542, eff
					 5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 3 - AGRICULTURAL TRANSACTIONS › Section 710:65-13-17 - Certification required for sales tax exemption for certain agricultural transactions

Current through Vol. 41, No. 20, July 1, 2024
(a)
Feed
				  for draft animals.
Certification on the face of the invoice or sales
				  ticket is required to purchase feed for horses, mules or draft animals used
				  directly in the production and marketing of agricultural products. The
				  certification must contain the information set out in subsection (b) and be
				  signed by the purchaser at the time of purchase.
(b)
Certification for use when
				  purchasing feed for draft animals.
The following or equivalent thereof
				  shall be executed by the purchaser when purchasing feed:
(1)
Statement under oath.
"Purchaser certifies under penalty of perjury that the feed purchased will be
				  fed only to horses, mules or draft animals used directly in agricultural
				  production."
(2)
Identifying
				  number.
"The qualifying Oklahoma Agricultural Exemption Number is
				  ____________________".