Chapter 65. Sales and Use Tax  


Subchapter 1. General Provisions
SECTION 710:65-1-1. Purpose
SECTION 710:65-1-2. Definitions
SECTION 710:65-1-3. Computation of sales and use taxes to be collected and remitted
SECTION 710:65-1-4. Presumption of taxability
SECTION 710:65-1-5. Unlawful to advertise that sales tax will be absorbed
SECTION 710:65-1-6. "Tax-included" prices
SECTION 710:65-1-7. Consumer/user defined; specific applications
SECTION 710:65-1-8. Established place of business; maintaining a place of business
SECTION 710:65-1-9. Gross receipts, gross proceeds, and sales price
SECTION 710:65-1-10. Initial use of property
SECTION 710:65-1-11. Rentals and leases of tangible personal property
Subchapter 3. Reports and Returns; Payments and Penalties; Records
Part 1. GENERAL PROVISIONS
Part 3. RECORDS AND RECORDKEEPING
Subchapter 5. Audit and Assessment
SECTION 710:65-5-1. Sales/use tax audits and auditors
SECTION 710:65-5-2. Sales/use tax audits of sample periods
SECTION 710:65-5-3. Out-of-state tax audits [revoked]
SECTION 710:65-5-4. Examination of tax return; adjustments, notices, and demands
SECTION 710:65-5-5. Issuance of sales tax assessments
Subchapter 7. Duties and Liabilities
SECTION 710:65-7-1. Taxpayer's duty to obtain sales tax return form
SECTION 710:65-7-2. Vendor responsibility for collection of sales tax; treatment of sales tax by vendor
SECTION 710:65-7-3. Personal liability for sales tax due
SECTION 710:65-7-4. Sales tax responsibility and liability of trustees, receivers, executors or administrators
SECTION 710:65-7-5. Vendor's responsibility to obtain sales tax permits [revoked]
SECTION 710:65-7-6. Vendors' or certified service providers' relief from liability and duty to collect sales tax
SECTION 710:65-7-7. Treatment of federal luxury tax for sales/use tax purposes [revoked]
SECTION 710:65-7-8. Vendors' responsibility - sales for resale
SECTION 710:65-7-8.1. Vendor's responsibility-sales for resale for export outside the United States
SECTION 710:65-7-9. Vendors' responsibility - sales to a manufacturer
SECTION 710:65-7-10. Vendors' responsibility - sales made pursuant to direct payment permit
SECTION 710:65-7-11. Vendors' responsibility - sales for agricultural purposes
SECTION 710:65-7-12. Vendors' responsibility - sales to persons raising animals for resale
SECTION 710:65-7-13. Vendors' responsibility - sales to contractors
SECTION 710:65-7-14. Vendors' responsibility - sales of trailers
SECTION 710:65-7-15. Vendors' responsibility - sales to entities with other specific statutory exemptions
SECTION 710:65-7-16. Vendors' reliance on erroneous information
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
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
SECTION 710:65-7-18. Vendor's responsibility - sales to, by, or for the benefit of, neighborhood watch organizations
SECTION 710:65-7-19. Vendor's responsibility - sales to qualifying organizations providing services for developmentally disabled persons
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
SECTION 710:65-7-21. Streamlined Sales and Use Tax Exemption Certificate
SECTION 710:65-7-22. [Reserved]
SECTION 710:65-7-23. [Reserved]
SECTION 710:65-7-24. Seller's relief from certain liability
SECTION 710:65-7-25. Purchaser's relief from certain liability
Subchapter 9. Permits
SECTION 710:65-9-1. Obtaining a sales tax permit to do business
SECTION 710:65-9-2. Commission may require security from vendor
SECTION 710:65-9-3. Change in ownership of business; new sales tax permit
SECTION 710:65-9-4. Denial of sales tax permit to a successor; successor liability
SECTION 710:65-9-5. Previously revoked or suspended sales tax permits
SECTION 710:65-9-6. Subscription to sales tax permit list
SECTION 710:65-9-7. Information available to the prospective purchaser of an existing business
SECTION 710:65-9-8. Special event permits and reporting
SECTION 710:65-9-9. Administration of the Streamlined Sales and Use Tax Agreement online database
SECTION 710:65-9-10. Direct payment permits (DPP)
Subchapter 11. Credits and Refunds
SECTION 710:65-11-1. Sales tax credits and refunds
SECTION 710:65-11-2. Sales tax deduction for bad debt
Subchapter 13. Sales and Use Tax Exemptions
Part 1. ADVERTISING IN MEDIA
Part 3. AGRICULTURAL TRANSACTIONS
Part 5. ITEMS SUBJECT TO OTHER TAXES
Part 6. CHARITABLE DISTRIBUTION OF FOOD AND HOUSEHOLD PRODUCTS
Part 7. CHURCHES
Part 9. COMPUTERS; DATA PROCESSING; TELECOMMUNICATIONS
Part 10. COAL
Part 11. CONTAINERS
Part 12. AIRCRAFT
Part 13. CONTRACTORS REFUND; CHANGE OF RATES
Part 14. ESTATE SALES
Part 15. HAZARDOUS WASTES
Part 16. ELECTRONIC GOODS - REFITTING, REFURBISHING OR REPAIRING
Part 17. EXPORT
Part 18. PRECIOUS METALS
Part 19. COUNTY, DISTRICT AND STATE FAIRS
Part 21. FOOD STAMPS
Part 23. GAS AND ELECTRICITY
Part 25. GOVERNMENTAL ENTITIES
Part 26. SPACE INDUSTRIES [Reserved]
Part 27. TRUST AUTHORITIES
Part 29. MANUFACTURING
Part 31. MEDICINE, MEDICAL APPLIANCES, AND HEALTH CARE ENTITIES AND ACTIVITIES
Part 33. MOTOR FUELS
Part 35. NEWSPAPERS; PERIODICALS; PROGRAMS; MEDIA
Part 37. SALES FOR RESALE
Part 39. SCHOOLS AND HIGHER EDUCATION
Part 41. [Reserved]
Part 42. DISABLED VETERANS IN RECEIPT OF COMPENSATION AT THE ONE HUNDRED PERCENT RATE
Part 43. SOCIAL, CHARITABLE, AND CIVIC ORGANIZATIONS AND ACTIVITIES
Part 45. MODULAR DWELLING UNITS
Part 47. [Reserved]
Part 49. [Reserved]
Part 51. SALES TAX HOLIDAY
Part 53. [Reserved]
Part 55. TRUST AUTHORITIES
Part 65. WEB PORTALS
Subchapter 15. Interstate Commerce
SECTION 710:65-15-1. Sales related to interstate commerce
SECTION 710:65-15-2. Exempt sales to ships, motor vessels, or barges being used in interstate or international commerce
SECTION 710:65-15-3. Sales by solicitation [revoked]
Subchapter 17. City and County Sales Taxes [revoked]
SECTION 710:65-17-1. Administration of city and county sales taxes [revoked]
Subchapter 18. Sourcing Pursuant to the Streamlined Sales and Use Tax Administration Act
SECTION 710:65-18-1. Purpose
SECTION 710:65-18-2. Definitions
SECTION 710:65-18-3. Sourcing of retail sales
SECTION 710:65-18-4. Sourcing for lease or rental of tangible personal property
SECTION 710:65-18-5. Sourcing of telecommunications and other related services
SECTION 710:65-18-6. Sourcing of sales involving direct mail
SECTION 710:65-18-7. [Reserved]
SECTION 710:65-18-8. [Reserved]
SECTION 710:65-18-9. Effective date for taxable services which span a rate change
SECTION 710:65-18-10. Effective dates of sales and use tax rate changes and of municipal boundary changes
Subchapter 19. Specific Applications and Examples
Part 1. "A"
Part 3. "B"
Part 5. "C"
Part 7. "D"
Part 9. "E"
Part 11. "F"
Part 13. "G"
Part 15. "H"
Part 17. "I"
Part 19. "J" [Reserved]
Part 21. "K" [Reserved]
Part 23. "L"
Part 25. "M"
Part 27. "N"
Part 29. "O"
Part 31. "P"
Part 33. "Q" [Reserved]
Part 35. "R"
Part 37. "S"
Part 39. "T"
Part 41. "U"
Part 43. "V"
Part 45. "W"
Part 47. "X"
Part 49. "Y" [Reserved]
Part 51. "Z" [Reserved]
Subchapter 21. Use Tax
SECTION 710:65-21-1. Purpose
SECTION 710:65-21-2. Definitions
SECTION 710:65-21-3. Use tax
SECTION 710:65-21-4. Use tax on out-of-state purchases
SECTION 710:65-21-5. Voluntary registration by certain out-of-state retailers or vendors
SECTION 710:65-21-5.1. Filing requirements for certain vendors registered under the Streamlined Sales and Use Tax Agreement
SECTION 710:65-21-6. Retailers required to obtain a use tax permit
SECTION 710:65-21-7. Reports, payments, and penalties
SECTION 710:65-21-8. Out-of-state retailers or vendors not registered in Oklahoma
SECTION 710:65-21-9. [Reserved]
SECTION 710:65-21-10. [Reserved]
SECTION 710:65-21-11. [Reserved]
SECTION 710:65-21-12. [Reserved]
SECTION 710:65-21-13. [Reserved]
SECTION 710:65-21-14. [Reserved]
SECTION 710:65-21-15. [Reserved]
SECTION 710:65-21-16. [Reserved]
SECTION 710:65-21-17. [Reserved]
SECTION 710:65-21-18. [Reserved]
SECTION 710:65-21-19. [Reserved]
SECTION 710:65-21-20. Use tax exemptions

Note


[Authority: 2 O.S., § 11-96; 68 O.S., §§ 203, 1353(B), 1354(A)(21), 1354.18, 1357(23),1357.4(D)(3), 1357.5(E)(3), 1357.10(C), 1359.1(E)(3), 1364(D), 1404.1(E)(3), 1404.3(D)(3), 1404.4(E)(3), 1404.5(D) and (E)(3), 1407, 1407.2, 1515(D), 2397(D), 54004(E)(3), and 54005(E)(3)]
[Source: Codified 12-30-91]