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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 710:95-17-9. Contents of monthly prepaid wireless fee report
Latest version.
- (a) General provisions. Every seller of prepaid wireless telecommunications service, wireless service providers and Voice over Internet Protocol providers shall file a monthly report for sales made the preceding month stating the name of the seller, address, telephone number, federal employer identification number (FEIN) or social security number (SSN), account number of the business and the period (month and year) covered by the report. In addition, the report shall disclose the following:(1) Total number of retail transactions for prepaid wireless telecommunications.(2) Amount of resulting 9-1-1 wireless telephone fees.(3) Amount of seller's retention outlined in subsection (b), if applicable.(4) Total number of VoIP Connections.(5) Total number of Wireless Connections.(6) Amount of resulting 9-1-1 telephone fees.(7) Amount of seller's retention outlined in subsection (b), if applicable.(8) The balance of fees due less any retention amount allowed, as described in (b) of this Section.(A) The return should show the amount of interest (if any) that is due.(B) The return should show the amount of penalty (if any) that is due.(9) Such other reasonable information as the Tax Commission may require.(b) Retention for timely reporting and payment. When the 9-1-1 wireless telephone fee report with all required information included is timely filed, and the total amount of fees reported are timely paid, three percent (3%) of the fees collected pursuant to paragraph (3) of subsection (a) of 710:95-17-5 may be deducted and retained in addition to one percent (1%) of the fees collected pursuant to paragraphs (1) and (2) of subsection (a) of 710:95-17-5. The retention amounts may not be deducted and retained by a taxpayer who files an incomplete report, files his report after the date of delinquency, or fails to make full payment on or before the due date. [63 O.S. § 2867(B)]