Okla. Stat. tit. 68, § 68-1365

When Tax Due – Reports – Records.

A. The tax levied hereunder shall be due and payable on the

first day of each month, except as herein provided, by any person

liable to remit or pay any tax due under Section 1350 et seq. of

this title. For the purpose of ascertaining the amount of the tax

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payable, it shall be the duty of all tax remitters, on or before the

twentieth day of each month, to deliver to the Oklahoma Tax

Commission, upon forms prescribed and furnished by it, sales tax

reports signed under oath, showing the gross receipts or gross

proceeds arising from all sales taxable or nontaxable under Section

1350 et seq. of this title during the preceding calendar month.

Such reports shall show such further information as the Tax

Commission may require to enable it to compute correctly and collect

the tax herein levied. In addition to the information required on

reports, the Tax Commission may request and the taxpayer must

furnish any information deemed necessary for a correct computation

of the tax levied herein. Such tax remitter shall compute and remit

to the Tax Commission the required tax due for the preceding

calendar month, the remittance or remittances of the tax to

accompany the reports herein required. If not filed on or before

the twentieth day of such month, 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.

B. Effective July 1, 2001, every person owing an average of One

Hundred Thousand Dollars ($100,000.00) or more per month in total

sales taxes in the previous fiscal year shall remit the tax due and

shall participate in the Tax Commission’s electronic funds transfer

and electronic data interchange program, according to the following

schedule:

1. For sales from the first day through the fifteenth day of

each month, the tax shall be due and payable on the twentieth day of

such month and remitted to the Tax Commission by electronic funds

transfer. A taxpayer will be considered to have complied with the

reporting requirements of this paragraph if, on or before the

twentieth day of such month, the taxpayer paid at least ninety

percent (90%) of the liability for that fifteen-day period or at

least fifty percent (50%) of the taxpayer’s liability in the

immediate preceding calendar year for the same month as the month in

which the fifteen-day period occurs; and

2. For sales from the sixteenth day through the end of each

month, the tax shall be due and payable on the twentieth day of the

following month and remitted to the Tax Commission by electronic

funds transfer.

Every person required to remit the tax due pursuant to this

subsection shall file its monthly sales tax report in accordance

with the Tax Commission’s electronic data interchange program on the

twentieth day of the month following the month the sales occurred.

Taxes not paid on or before the due dates specified in this

subsection shall be delinquent from such dates.

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C. Effective March 1, 2002, every person owing an average of

Twenty-five Thousand Dollars ($25,000.00) or more per month in total

sales taxes in the previous fiscal year shall remit the tax due and

shall participate in the Tax Commission’s electronic funds transfer

and electronic data interchange program, according to the following

schedule:

1. For sales from the first day through the fifteenth day of

each month, the tax shall be due and payable on the twentieth day of

such month and remitted to the Tax Commission by electronic funds

transfer. A taxpayer will be considered to have complied with the

reporting requirements of this paragraph if, on or before the

twentieth day of such month, the taxpayer paid at least ninety
hedule:

1. For sales from the first day through the fifteenth day of

each month, the tax shall be due and payable on the twentieth day of

such month and remitted to the Tax Commission by electronic funds

transfer. A taxpayer will be considered to have complied with the

reporting requirements of this paragraph if, on or before the

twentieth day of such month, the taxpayer paid at least ninety

percent (90%) of the liability for that fifteen-day period or at

least fifty percent (50%) of the taxpayer’s liability in the

immediate preceding calendar year for the same month as the month in

which the fifteen-day period occurs; and

2. For sales from the sixteenth day through the end of each

month, the tax shall be due and payable on the twentieth day of the

following month and remitted to the Tax Commission by electronic

funds transfer.

Every person required to remit the tax due pursuant to this

subsection shall file its monthly sales tax report in accordance

with the Tax Commission’s electronic data interchange program on the

twentieth day of the month following the month the sales occurred.

Provided, persons primarily engaged in selling lumber and other

building materials, including cement and concrete, except for home

centers classified under Industry No. 444110 of the North American

Industrial Classification System (NAICS) Manual, shall remit and

report as required in subsection A of this section, with the

exception of taxes due on sales made during the periods of June 1

through June 15, 2002, which shall be remitted and reported on June

20, 2002, and June 1 through June 15, 2003, which shall be remitted

and reported on June 20, 2003.

Taxes not paid on or before the due dates specified in this

subsection shall be delinquent from such dates.

D. Effective October 1, 2003, every person owing an average of

Two Thousand Five Hundred Dollars ($2,500.00) or more per month in

total sales taxes in the previous fiscal year shall remit the tax

due and shall participate in the Tax Commission’s electronic funds

transfer and electronic data interchange program, according to the

following schedule:

1. For sales from the first day through the fifteenth day of

each month, the tax shall be due and payable on the twentieth day of

such month and remitted to the Tax Commission by electronic funds

transfer. A taxpayer will be considered to have complied with the

reporting requirements of this paragraph if, on or before the

twentieth day of such month, the taxpayer paid at least ninety

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percent (90%) of the liability for that fifteen-day period or at

least fifty percent (50%) of the taxpayer’s liability in the

immediate preceding calendar year for the same month as the month in

which the fifteen-day period occurs; and

2. For sales from the sixteenth day through the end of each

month, the tax shall be due and payable on the twentieth day of the

following month and remitted to the Tax Commission by electronic

funds transfer.

Every person required to remit the tax due pursuant to this

subsection shall file its monthly sales tax report in accordance

with the Tax Commission’s electronic data interchange program on the

twentieth day of the month following the month the sales occurred.

Provided, persons primarily engaged in selling lumber and other

building materials, including cement and concrete, except for home

centers classified under Industry No. 444110 of the North American

Industrial Classification System (NAICS) Manual, shall remit and

report as required in subsection A of this section.

Taxes not paid on or before the due dates specified in this

subsection shall be delinquent from such dates.

E. In lieu of monthly reports, tax remitters or taxpayers who

are classified as Group Three vendors in Section 1350 et seq. of

this title or tax remitters or taxpayers whose total amount of tax
n System (NAICS) Manual, shall remit and

report as required in subsection A of this section.

Taxes not paid on or before the due dates specified in this

subsection shall be delinquent from such dates.

E. In lieu of monthly reports, tax remitters or taxpayers who

are classified as Group Three vendors in Section 1350 et seq. of

this title or tax remitters or taxpayers whose total amount of tax

liability for any one month does not exceed Fifty Dollars ($50.00)

may file semiannual reports and remit taxes due thereunder to the

Tax Commission on or before the twentieth day of January and July of

each year for the preceding six-month period. If not paid on or

before the twentieth day of such month, the tax shall be delinquent.

F. It shall be the duty of every tax remitter required to make

a sales tax report and pay any tax under Section 1350 et seq. of

this title to keep and preserve suitable records of the gross daily

sales together with invoices of purchases and sales, bills of

lading, bills of sale and other pertinent records and documents

which may be necessary to determine the amount of tax due hereunder

and such other records of goods, wares and merchandise, and other

subjects of taxation under Section 1350 et seq. of this title as

will substantiate and prove the accuracy of such returns. It shall

also be the duty of every person who makes sales for resale to keep

records of such sales which shall be subject to examination by the

Tax Commission or any authorized employee thereof while engaged in

checking or auditing the records of any person required to make a

report under the terms of Section 1350 et seq. of this title. All

such records shall remain in Oklahoma and be preserved for a period

of three (3) years, unless the Tax Commission, in writing, has

authorized their destruction or disposal at an earlier date, and

shall be open to examination at any time by the Tax Commission or by

any of its duly authorized agents. The burden of proving that a

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sale was not a taxable sale shall be upon the person who made the

sale.

G. The purchaser must provide the vendor with the purchaser’s

sales tax permit number, the direct payment permit number or a copy

of the direct payment permit if the sale is made within Oklahoma.

In addition to furnishing the sales tax permit number to the vendor,

the purchaser must certify in writing to the vendor that the

purchaser is engaged in the business of reselling the articles

purchased. Failure to so certify, or to falsely certify with the

knowledge that the items purchased are not for resale, shall be

sufficient grounds upon which the Tax Commission may cause the

purchaser’s sales tax permit to be canceled. Certification may be

made on the bill, invoice or sales slip retained by the vendor or by

furnishing a certification letter to the seller which contains the

following:

1. The name and address of the purchaser;

2. The sales tax permit number of the permit issued to the

purchaser;

3. A statement that the purchaser is engaged in the business of

reselling the articles purchased, if applicable;

4. A statement that the articles purchased are purchased for

resale, if applicable; and

5. The signature of the purchaser or a person authorized to

legally bind the purchaser.

H. If a sales tax permit holder purchases goods, wares and

merchandise from a vendor on a regular basis, then the permit holder

may furnish the certification letter described in subsection G of

this section to the vendor and the vendor may subsequently make

sales of tangible personal property to the permit holder without

requiring a certification letter or certification statement for each

subsequent sale. The permit holder must notify the seller of all

purchases which are not for resale and remit the applicable amount

of tax thereon. If the permit holder fails to notify the vendor of
his section to the vendor and the vendor may subsequently make

sales of tangible personal property to the permit holder without

requiring a certification letter or certification statement for each

subsequent sale. The permit holder must notify the seller of all

purchases which are not for resale and remit the applicable amount

of tax thereon. If the permit holder fails to notify the vendor of

purchases not intended for resale, then sufficient grounds shall

exist for the Tax Commission to cancel the sales tax permit of the

permit holder who so failed to notify the vendor.

I. In lieu of filing reports as required in subsection A of

this section, tax remitters or taxpayers who agree to participate in

the Tax Commission’s electronic funds transfer and electronic data

interchange programs may file according to the following schedule:

1. For sales from the first day through the fifteenth day of

each month, the tax shall be due and payable on the twentieth day of

such month and remitted to the Tax Commission by electronic funds

transfer. A taxpayer will be considered to have complied with the

reporting requirements of this paragraph if, on or before the

twentieth day of such month, the taxpayer paid at least ninety

percent (90%) of the liability for that fifteen-day period or at

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least fifty percent (50%) of the taxpayer’s liability in the

immediate preceding calendar year for the same month as the month in

which the fifteen-day period occurs; and

2. For sales from the sixteenth day through the end of each

month, the tax shall be due and payable on the twentieth day of the

following month and remitted to the Tax Commission by electronic

funds transfer.

Every person required to remit the tax due pursuant to this

subsection shall file its monthly sales tax report in accordance

with the Tax Commission’s electronic data interchange program on the

twentieth day of the month following the month the sales occurred.

Taxes not paid on or before the due dates specified in this

subsection shall be delinquent from such dates.