SECTION 710:95-17-11. Registrants must file a return for every reporting period

  Sellers making retail sales of prepaid wireless telecommunications services, wireless service providers and Voice over Internet Protocol providers must file a return for each reporting period, notwithstanding the fact that, during one or more of such reporting periods, there is no item sold subject to the 9-1-1 telephone fee. On the return for such a reporting period, the taxpayer should indicate that no transactionssubject to the fee were made and that no fees are due.

[Source: Added at 28 Ok Reg 971, eff 6-1-11; Amended at 34 Ok Reg 2099, eff 9-11-17]