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Oklahoma Administrative Code (Last Updated: March 11, 2021) |
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TITLE 710. Oklahoma Tax Commission |
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Chapter 95. Miscellaneous Areas of Regulatory and Administrative Authority |
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Subchapter 17. Prepaid Wireless Fee |
SECTION 710:95-17-13. Records required to document resale transactions
Latest version.
- Where the nature of the seller's business is such that a portion or all of its sales of prepaid wireless telecommunications services are for resale, the records that must be kept to document the resale nature of the transaction are as follows:(1) The name and address of the customer,(2) The date of the transaction,(3) The number of prepaid wireless services purchased for resale,(4) A copy of the purchaser's resale number issued by the Tax Commission along with a written statement signed by a person authorized to bind the business that it is in the business of reselling the items being purchased, and that the items being purchased are for resale. The certification may be made in the manner set forth in OAC 710:65-13-200(a)(1), and(5) Such other information as may be necessary to establish the nontaxable character of such transactions.