SECTION 710:1-13-3. Consumer Compliance Initiative

  Taxpayers who qualify under the Initiative will be granted a waiver of penalty, interest and other collection fees and the Tax Commission will refrain from assessing use tax for more than one year prior to the date the taxpayer registers to pay consumer use tax.

(1)   Eligibility. Only businesses that make regular purchases of tangible personal property outside the State of Oklahoma for their own use, storage or consumption in this State are eligible for the relief granted under the Initiative.

(2)   Qualification. To qualify for the relief granted under the Initiative the taxpayer must:

(A)   Voluntarily file delinquent use tax returns and pay the delinquent consumer use taxes reflected thereon; and

(B)   Apply with the Oklahoma Tax Commission for an Oklahoma consumer use tax account to report and remit use tax on a monthly basis.

(i)   Application is made by submitting to the Taxpayer Assistance Division, Oklahoma Tax Commission, 2501 N Lincoln Blvd., Oklahoma City, OK 73194, a completed Business Registration, Packet A available telephonically at [phone] or online at www.tax.ok.gov.

(ii)   No fee is required to obtain the account.

(iii)   Upon receipt of the completed Packet A and review by the Tax Commission, a consumer use tax account will be assigned.

(3)   Exceptions. The relief provided under the Initiative is not available to a taxpayer with respect to:

(A)   Any matter or matters for which the consumer received notice of the commencement of an audit and which the audit is not yet finally resolved including any related administrative and judicial processes; and

(B)   Use taxes already paid or remitted to the state.

(4)   Applicability. The relief provided pursuant to the Initiative applies only to use taxes due from a taxpayer in its capacity as a buyer not to use taxes due from a taxpayer in its capacity as a seller.

[Source: Added at 28 Ok Reg 929, eff 6-1-11]