Okla. Stat. tit. 68, § 68-1354.15

As used in the Streamlined Sales and Use Tax Administration Act:

1. “Agreement” means the Streamlined Sales and Use Tax

Agreement;

2. “Certified automated system” means software certified

jointly by the states that are signatories to the Agreement to

calculate the tax imposed by each jurisdiction on a transaction,

determine the amount of tax to remit to the appropriate state, and

maintain a record of the transaction;

3. “Certified service provider” means an agent certified

jointly by the states that are signatories to the Agreement to

perform all of the seller’s sales tax functions;

4. “Commission” or “Tax Commission” means the Oklahoma Tax

Commission;

5. “Model 1 Seller” means a seller that has selected a

certified service provider as its agent to perform all the seller's

sales and use tax functions, other than the seller's obligation to

remit tax on its own purchases;

6. “Model 2 Seller” means a seller that has selected a

certified automated system to perform part of its sales and use tax

functions but retains responsibility for remitting the tax;

7. “Model 3 Seller” means a seller that has sales in at least

five states that are members of the Streamlined Sales and Use Tax

Agreement, has total annual sales revenue of at least Five Hundred

Million Dollars ($500,000,000.00), has a proprietary system that

calculates the amount of tax due each jurisdiction, and has entered

into a performance agreement with the member states that establishes

a tax performance standard for the seller. As used in this

definition, a seller includes an affiliated group of sellers using

the same proprietary system;

8. “Model 4 Seller” means a seller registered under the

Agreement which is not a Model 1 Seller, Model 2 Seller or Model 3

Seller;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 453

9. “Person” means an individual, trust, estate, fiduciary,

partnership, limited liability company, limited liability

partnership, corporation, or any other legal entity;

10. “Sales tax” means a tax levied by the state, by a county or

by another entity under Section 1350 et seq. of this title or a

sales tax levied by a municipality under Section 2701 of this title;

11. “Seller” means any person making sales, leases or rentals

of personal property or services;

12. “State” means any state of the United States and the

District of Columbia; and

13. “Use tax” means a tax levied under Section 1401 et seq. of

this title or a use tax levied by a county, municipality or other

entity as provided by law.