Okla. Stat. tit. 68, § 68-1354.33
This is the official text of Okla. Stat. tit. 68, § 68-1354.33, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Streamlined Sales and Use Tax Agreement system -
Official statutory text
Confidentiality rights and privacy interests.
A. The purpose of this section is to set forth the intent of
the Legislature to protect the confidentiality rights of all
participants in the Streamlined Sales and Use Tax Agreement system
and of the privacy interests of consumers who deal with Model 1
sellers.
B. As used in this section:
Oklahoma Statutes - Title 68. Revenue and Taxation Page 469
1. The term "confidential taxpayer information" means all
information that is protected pursuant to Section 205 of Title 68 of
the Oklahoma Statutes;
2. The term "personally identifiable information" means
information that identifies a person; and
3. The term "anonymous data" means information that does not
identify a person.
C. The fundamental precept in Model 1 is to preserve the
privacy of consumers by protecting their anonymity. With very
limited exceptions, a certified service provider shall perform its
tax calculation, remittance, and reporting functions without
retaining the personally identifiable information of consumers.
D. The Tax Commission shall provide public notification to
consumers, including their exempt purchasers, of the state’s
practices relating to the collection, use and retention of
personally identifiable information.
E. When any personally identifiable information that has been
collected and retained is no longer required for the purposes of
verifying the validity of an exemption, such information shall no
longer be retained by the Tax Commission.
F. When personally identifiable information regarding an
individual is retained, the Tax Commission shall provide reasonable
access by such individual to his or her own information in the
state's possession and a right to correct any inaccurately recorded
information.
G. If anyone other than the state, or a person authorized by
this state’s law or the Agreement, seeks to discover personally
identifiable information, a reasonable and timely effort to notify
the individual of such request shall be made.
H. This privacy policy is subject to enforcement in the same
manner as set out in Section 205 of Title 68 of the Oklahoma
Statutes.
I. All laws and other rules regarding the collection, use, and
maintenance of confidential taxpayer information remain fully
applicable and binding.
A. The purpose of this section is to set forth the intent of
the Legislature to protect the confidentiality rights of all
participants in the Streamlined Sales and Use Tax Agreement system
and of the privacy interests of consumers who deal with Model 1
sellers.
B. As used in this section:
Oklahoma Statutes - Title 68. Revenue and Taxation Page 469
1. The term "confidential taxpayer information" means all
information that is protected pursuant to Section 205 of Title 68 of
the Oklahoma Statutes;
2. The term "personally identifiable information" means
information that identifies a person; and
3. The term "anonymous data" means information that does not
identify a person.
C. The fundamental precept in Model 1 is to preserve the
privacy of consumers by protecting their anonymity. With very
limited exceptions, a certified service provider shall perform its
tax calculation, remittance, and reporting functions without
retaining the personally identifiable information of consumers.
D. The Tax Commission shall provide public notification to
consumers, including their exempt purchasers, of the state’s
practices relating to the collection, use and retention of
personally identifiable information.
E. When any personally identifiable information that has been
collected and retained is no longer required for the purposes of
verifying the validity of an exemption, such information shall no
longer be retained by the Tax Commission.
F. When personally identifiable information regarding an
individual is retained, the Tax Commission shall provide reasonable
access by such individual to his or her own information in the
state's possession and a right to correct any inaccurately recorded
information.
G. If anyone other than the state, or a person authorized by
this state’s law or the Agreement, seeks to discover personally
identifiable information, a reasonable and timely effort to notify
the individual of such request shall be made.
H. This privacy policy is subject to enforcement in the same
manner as set out in Section 205 of Title 68 of the Oklahoma
Statutes.
I. All laws and other rules regarding the collection, use, and
maintenance of confidential taxpayer information remain fully
applicable and binding.
Status: in_force · Read it on the official government site
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