Okla. Stat. tit. 68, § 68-1354.29

electronically, or service delivered electronically - Multiple

Points of Use (MPU) Exemption Form.

A. Notwithstanding the provisions of Section 20 of this act, a

purchaser of direct mail that is not a holder of a direct pay permit

shall provide to the seller in conjunction with the purchase either

a Direct Mail Form or information to show the jurisdictions to which

the direct mail is delivered to recipients.

Upon receipt of the Direct Mail Form, the seller is relieved of

all obligations to collect, pay or remit the applicable tax and the

purchaser is obligated to pay or remit the applicable tax on a

direct pay basis. A Direct Mail Form shall remain in effect for all

future sales of direct mail by the seller to the purchaser until it

is revoked in writing.

Upon receipt of information from the purchaser showing the

jurisdictions to which the direct mail is delivered to recipients,

the seller shall collect the tax according to the delivery

information provided by the purchaser. In the absence of bad faith,

the seller is relieved of any further obligation to collect tax on

any transaction where the seller has collected tax pursuant to the

delivery information provided by the purchaser.

B. If the purchaser of direct mail does not have a direct pay

permit and does not provide the seller with either a Direct Mail

Form or delivery information, as required by subsection A of this

section, the seller shall collect the tax according to paragraph 5

of subsection A of Section 20 of this act. Nothing in this

Oklahoma Statutes - Title 68. Revenue and Taxation Page 462

subsection shall limit a purchaser’s obligation for sales or use tax

to any state to which the direct mail is delivered.

C. If a purchaser of direct mail provides the seller with

documentation of direct pay authority, the purchaser shall not be

required to provide a Direct Mail Form or delivery information to

the seller.