Okla. Stat. tit. 68, § 68-1375
This is the official text of Okla. Stat. tit. 68, § 68-1375, 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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Digital mapping system - Information to vendors
Official statutory text
A. In order to provide for the efficient and accurate
administration of sales and use taxes, the Oklahoma Tax Commission
is authorized to develop and maintain a digital mapping system for
municipal boundaries. The Tax Commission shall coordinate the
development of the mapping system with municipalities.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 644
B. The Tax Commission shall provide vendors subject to the
provisions of subparagraph g of paragraph 13 of Section 1352 of this
title with information as may be necessary to assist such vendors in
determining the appropriate municipal or county sales or use tax
rate at a place of delivery of tangible personal property or
services subject to sales or use tax.
administration of sales and use taxes, the Oklahoma Tax Commission
is authorized to develop and maintain a digital mapping system for
municipal boundaries. The Tax Commission shall coordinate the
development of the mapping system with municipalities.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 644
B. The Tax Commission shall provide vendors subject to the
provisions of subparagraph g of paragraph 13 of Section 1352 of this
title with information as may be necessary to assist such vendors in
determining the appropriate municipal or county sales or use tax
rate at a place of delivery of tangible personal property or
services subject to sales or use tax.
Status: in_force · Read it on the official government site
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