Okla. Stat. tit. 68, § 68-1354.27

A. The retail sale, excluding lease or rental, of a product

shall be sourced as follows:

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1. When the product is received by the purchaser at a business

location of the seller, the sale is sourced to that business

location;

2. When the product is not received by the purchaser at a

business location of the seller, the sale is sourced to the location

where receipt by the purchaser, or the purchaser's donee, designated

as such by the purchaser, occurs, including the location indicated

by instructions for delivery to the purchaser or donee, known to the

seller. Provided, this subsection shall not apply to florists. All

sales by florists shall be sourced to its business location;

3. When the provisions of paragraphs 1 and 2 of this subsection

do not apply, the sale is sourced to the location indicated by an

address for the purchaser that is available from the business

records of the seller that are maintained in the ordinary course of

the seller's business when use of this address does not constitute

bad faith;

4. When the provisions of paragraphs 1, 2 and 3 of this

subsection do not apply, the sale is sourced to the location

indicated by an address for the purchaser obtained during the

consummation of the sale, including the address of a purchaser's

payment instrument, if no other address is available, when use of

this address does not constitute bad faith; and

5. When none of the previous rules of paragraphs 1, 2, 3 and 4

of this subsection apply, including the circumstance in which the

seller is without sufficient information to apply the previous

rules, then the location will be determined by the address from

which tangible personal property was shipped, from which the digital

good or the computer software delivered electronically was first

available for transmission by the seller, or from which the service

was provided, disregarding for these purposes any location that

merely provided the digital transfer of the product sold. In the

case of a sale of mobile telecommunications service that is a

prepaid telecommunications service, the location will be that which

is associated with the mobile telephone number.

B. The lease or rental of tangible personal property, other

than property identified in subsection C or D of this section, shall

be sourced as follows:

1. For a lease or rental that requires recurring periodic

payments, the first periodic payment is sourced the same as a retail

sale in accordance with the provisions of subsection A of this

section. Periodic payments made subsequent to the first payment are

sourced to the primary property location for each period covered by

the payment. The primary property location shall be as indicated by

an address for the property provided by the lessee that is available

to the lessor from its records maintained in the ordinary course of

business, when use of this address does not constitute bad faith.

The property location shall not be altered by intermittent use at

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different locations, such as use of business property that

accompanies employees on business trips and service calls; and

2. For a lease or rental that does not require recurring

periodic payments, the payment is sourced the same as a retail sale

in accordance with the provisions of subsection A of this section.

This subsection does not affect the imposition or computation of

sales or use tax on leases or rentals based on a lump sum or

accelerated basis, or on the acquisition of property for lease.

C. The lease or rental of motor vehicles, trailers,

semitrailers, or aircraft that do not qualify as transportation

equipment, as defined in subsection D of this section, shall be

sourced as follows:

1. For a lease or rental that requires recurring periodic

payments, each periodic payment is sourced to the primary property
m or

accelerated basis, or on the acquisition of property for lease.

C. The lease or rental of motor vehicles, trailers,

semitrailers, or aircraft that do not qualify as transportation

equipment, as defined in subsection D of this section, shall be

sourced as follows:

1. For a lease or rental that requires recurring periodic

payments, each periodic payment is sourced to the primary property

location. The primary property location shall be as indicated by an

address for the property provided by the lessee that is available to

the lessor from its records maintained in the ordinary course of

business, when use of this address does not constitute bad faith.

This location shall not be altered by intermittent use at different

locations; and

2. For a lease or rental that does not require recurring

periodic payments, the payment is sourced the same as a retail sale

in accordance with the provisions of subsection A of this section.

This subsection does not affect the imposition or computation of

sales or use tax on leases or rentals based on a lump sum or

accelerated basis, or on the acquisition of property for lease.

D. The retail sale, including lease or rental, of

transportation equipment shall be sourced the same as a retail sale

in accordance with the provisions of subsection A of this section,

notwithstanding the exclusion of lease or rental in subsection A of

this section. “Transportation equipment” means any of the

following:

1. Locomotives and railcars that are utilized for the carriage

of persons or property in interstate commerce;

2. Trucks and truck-tractors with a Gross Vehicle Weight Rating

(GVWR) of ten thousand one (10,001) pounds or greater, trailers,

semitrailers, or passenger buses that are:

a. registered through the International Registration

Plan, and

b. operated under authority of a carrier authorized and

certificated by the United States Department of

Transportation or another federal authority to engage

in the carriage of persons or property in interstate

commerce;

3. Aircraft that are operated by air carriers authorized and

certificated by the United States Department of Transportation or

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another federal or a foreign authority to engage in the carriage of

persons or property in interstate or foreign commerce; and

4. Containers designed for use on and component parts attached

or secured on the items set forth in paragraphs 1, 2 and 3 of this

subsection.

E. For the purposes of this section, the terms "receive" and

"receipt" mean:

1. Taking possession of tangible personal property;

2. Making first use of services; or

3. Taking possession or making first use of digital goods,

whichever comes first.

The terms "receive" and "receipt" do not include possession by a

shipping company on behalf of the purchaser.