Okla. Stat. tit. 68, § 68-1364.2

vendors - Report - Annual events - Definitions.

A. Promoters or organizers of special events shall submit an

application for a special event permit to the Oklahoma Tax

Commission at least twenty (20) days prior to the special event.

The application shall be accompanied by a fee of Fifty Dollars

($50.00). The application shall include the location and dates of

the special event, expected number of vendors, and any other

information that may be required by the Tax Commission. A separate

permit shall be required for each special event and must be

prominently displayed. Multiple events held at the same location

during the calendar year may be included in one application.

B. All monies received from such fees shall be paid to the

State Treasurer and placed to the credit of the General Revenue Fund

of the State Treasurer.

C. Promoters or organizers shall provide vendor letters or

forms to special event vendors for reporting sales tax collections

and any other information that may be required by the Tax

Commission.

D. Unless otherwise provided in this section, special event

vendors shall collect sales tax from purchasers of tangible personal

property and services taxable under Section 1350 et seq. of this

title and shall remit the tax, along with a sales tax report, to the

promoter or organizer.

E. Within fifteen (15) days following the conclusion of the

special event, the organizer or promoter shall forward all reports

Oklahoma Statutes - Title 68. Revenue and Taxation Page 611

and payments to the Tax Commission along with a completed sales tax

report. If not filed on or before the fifteenth day, the tax shall

be delinquent from such date. Reports timely mailed shall be

considered timely filed. If a report is not timely filed, interest

shall be charged from the date the report should have been filed

until the report is actually filed.

F. At least ten (10) days prior to the start of the special

event, the organizer or promoter shall submit a list of all vendors

registered to attend the event. Within fifteen (15) days following

the conclusion of the special event, the organizer or promoter shall

also submit a list of vendors who actually attended each event.

Each list shall include the vendor's name, address, telephone

number, email address and taxpayer identification number. If a

vendor holds an Oklahoma sales tax permit issued under Section 1364

of this title, the permit numbers shall also be included.

G. Promoters and organizers shall only be liable for failure to

report and remit all taxes that are remitted to them by special

event vendors.

H. Promoters or organizers of a special event that is held on

an annual basis during the same thirty-day period each year may

request that the Tax Commission limit their responsibilities to the

following:

1. Submitting of an application for a special event permit as

provided in subsection A of this section;

2. Providing report forms to special event vendors as provided

in subsection C of this section; and

3. Within fifteen (15) days following the conclusion of the

special event, submitting a list of special event vendors at each

event, including the vendor's name, address, and telephone number.

Such requests may be denied by the Tax Commission for reasons

including, but not limited to, failure by the promoter to comply

with the requirements of this section or failure by vendors of the

promoter's previous special events to comply with the provisions of

subsection I of this section.

I. Special event vendors of special events that are approved

under subsection H of this section shall remit the tax along with a

sales tax report directly to the Tax Commission within fifteen (15)

days following the conclusion of the special event. If not filed on

or before the fifteenth day, the tax shall be delinquent from such

date. Reports timely mailed shall be considered timely filed. If a
Special event vendors of special events that are approved

under subsection H of this section shall remit the tax along with a

sales tax report directly to the Tax Commission within fifteen (15)

days following the conclusion of the special event. If not filed on

or before the fifteenth day, the tax shall be delinquent from such

date. Reports timely mailed shall be considered timely filed. If a

report is not timely filed, interest shall be charged from the date

the report should have been filed until the report is actually

filed.

J. As used in this section:

1. "Promoter" or "organizer" means any person who organizes or

promotes a special event which results in the rental, occupation, or

use of any structure, lot, tract of land, sample or display case,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 612

table, or any other similar items for the exhibition and sale of

tangible personal property or services taxable under Section 1350 et

seq. of this title by special event vendors;

2. "Special event" means an entertainment, amusement,

recreation, or marketing event that occurs at a single location on

an irregular basis and at which tangible personal property is sold.

"Special event" shall include, but not be limited to, gun shows,

knife shows, craft shows, antique shows, flea markets, carnivals,

bazaars, art shows, and other merchandise displays or exhibits.

Special event shall not include any county, district, or state fair

or public or private school or university-sponsored event. Special

event shall not include an event sponsored by a city or town that

includes less than ten special event vendors or any event sponsored

by a church organization exempt from federal income tax pursuant to

Section 501(c)(3) of the Internal Revenue Code. Special event shall

not include a registered farmers market which is a designated area

in which farmers, growers or producers from a defined region gather

on a regularly scheduled basis to sell at retail nonpotentially

hazardous farm food products and whole-shell eggs to the public; and

3. "Special event vendor" means a person making sales of

tangible personal property or services taxable under Section 1350 et

seq. of this title at a special event within this state and who is

not permitted under Section 1364 of this title.