Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 65. Sales and Use Tax |
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 |