Okla. Stat. tit. 68, § 68-1392
This is the official text of Okla. Stat. tit. 68, § 68-1392, 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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Remote sellers, marketplace facilitators and referrers -
Official statutory text
Election to collect and remit tax - Permits.
A. Subject to the provisions of subsections C and D of this
section, on or before July 1, 2018, and on or before June 1 of each
calendar year thereafter, beginning June 1, 2019, a marketplace
facilitator or a referrer that had aggregate sales of products
within this state or delivered to locations within this state
subject to tax under Section 1354 or 1402 of this title worth at
least Ten Thousand Dollars ($10,000.00) during the immediately
preceding twelve-calendar-month period shall file an election with
the Tax Commission to collect and remit the tax imposed under
Section 1354 or 1402 of this title or to comply with the notice and
reporting requirements. The election shall be made on a form and in
a manner prescribed by the Commission and, except as provided in
subsection E of this section, shall apply to the next succeeding
fiscal year.
B. A marketplace facilitator or a referrer that makes an
election under subsection A of this section to collect and remit the
tax imposed under Section 1354 or 1402 of this title shall obtain a
permit under Section 1364 or 1407 of this title. The collection
obligation of a marketplace facilitator or a referrer that elects to
collect and remit tax imposed under Section 1354 or 1402 of this
title also applies to any other taxes administered by the Tax
Commission which are levied by local jurisdictions pursuant to
Sections 1370 through 1370.9 of this title and Sections 1411 and
2701 of this title on a retail sale of a product.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 647
C. The requirement by a marketplace facilitator to make an
election under subsection A of this section shall only apply to
sales through the marketplace facilitator's forum made by or on
behalf of a marketplace seller and shall not apply to sales made by
a marketplace facilitator on its own behalf.
D. The requirement by a referrer to make an election under
subsection A of this section shall apply to sales:
1. Directly resulting from a referral of a purchaser to a
marketplace seller;
2. Directly resulting from a referral of a purchaser to a
remote seller; and
3. Of the referrer's own products.
A referrer may make an election under subsection A of this section
for the sales described in paragraphs 1 and 2 of this subsection
that is different from the election made for the sales described in
paragraph 3 of this subsection.
E. An election made on or before July 1, 2018, shall be in
effect for the 2018-2019 fiscal year. A marketplace facilitator or
a referrer may change an election to comply with the notice and
reporting requirements to an election to collect and remit the tax
imposed under Section 1354 or 1402 of this title at any time during
a fiscal year by filing a new election with the Commission and
obtaining a permit under Section 1364 or 1407 of this title. The
new election shall be effective thirty (30) days after the filing
and shall be effective for the balance of the fiscal year in which
the new election was filed and for the next succeeding fiscal year.
F. A marketplace facilitator or a referrer who does not submit
an election under subsection A of this section or a new election
under subsection E of this section shall be deemed to have elected
to comply with the notice and reporting requirements.
G. 1. A remote seller that had aggregate sales of products
within this state or delivered to locations within this state
subject to tax under Section 1354 or 1402 of this title worth at
least One Hundred Thousand Dollars ($100,000.00) during the
preceding or current calendar year shall collect and remit the tax
imposed under Section 1354 or 1402 of this title. The duty to
collect and remit tax shall apply to the first calendar month
succeeding the month when the threshold provided in this paragraph
is met.
2. Sales in this state by a remote seller made through a
e worth at
least One Hundred Thousand Dollars ($100,000.00) during the
preceding or current calendar year shall collect and remit the tax
imposed under Section 1354 or 1402 of this title. The duty to
collect and remit tax shall apply to the first calendar month
succeeding the month when the threshold provided in this paragraph
is met.
2. Sales in this state by a remote seller made through a
marketplace forum or a referrer's platform where the tax is
collected and remitted by the marketplace facilitator or referrer
shall not be included in determining whether the remote seller has
met the threshold amount provided in this subsection.
H. In addition to records that may be required to be maintained
under other applicable provisions of this title by a remote seller,
a marketplace facilitator or a referrer, a remote seller, a
Oklahoma Statutes - Title 68. Revenue and Taxation Page 648
marketplace facilitator, or a referrer subject to Sections 1391
through 1397 of this title shall also be subject to Section 1365 of
this title relating to the keeping of records and Section 248 of
this title relating to the examination of records by the Commission
and agents and employees of the Commission.
A. Subject to the provisions of subsections C and D of this
section, on or before July 1, 2018, and on or before June 1 of each
calendar year thereafter, beginning June 1, 2019, a marketplace
facilitator or a referrer that had aggregate sales of products
within this state or delivered to locations within this state
subject to tax under Section 1354 or 1402 of this title worth at
least Ten Thousand Dollars ($10,000.00) during the immediately
preceding twelve-calendar-month period shall file an election with
the Tax Commission to collect and remit the tax imposed under
Section 1354 or 1402 of this title or to comply with the notice and
reporting requirements. The election shall be made on a form and in
a manner prescribed by the Commission and, except as provided in
subsection E of this section, shall apply to the next succeeding
fiscal year.
B. A marketplace facilitator or a referrer that makes an
election under subsection A of this section to collect and remit the
tax imposed under Section 1354 or 1402 of this title shall obtain a
permit under Section 1364 or 1407 of this title. The collection
obligation of a marketplace facilitator or a referrer that elects to
collect and remit tax imposed under Section 1354 or 1402 of this
title also applies to any other taxes administered by the Tax
Commission which are levied by local jurisdictions pursuant to
Sections 1370 through 1370.9 of this title and Sections 1411 and
2701 of this title on a retail sale of a product.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 647
C. The requirement by a marketplace facilitator to make an
election under subsection A of this section shall only apply to
sales through the marketplace facilitator's forum made by or on
behalf of a marketplace seller and shall not apply to sales made by
a marketplace facilitator on its own behalf.
D. The requirement by a referrer to make an election under
subsection A of this section shall apply to sales:
1. Directly resulting from a referral of a purchaser to a
marketplace seller;
2. Directly resulting from a referral of a purchaser to a
remote seller; and
3. Of the referrer's own products.
A referrer may make an election under subsection A of this section
for the sales described in paragraphs 1 and 2 of this subsection
that is different from the election made for the sales described in
paragraph 3 of this subsection.
E. An election made on or before July 1, 2018, shall be in
effect for the 2018-2019 fiscal year. A marketplace facilitator or
a referrer may change an election to comply with the notice and
reporting requirements to an election to collect and remit the tax
imposed under Section 1354 or 1402 of this title at any time during
a fiscal year by filing a new election with the Commission and
obtaining a permit under Section 1364 or 1407 of this title. The
new election shall be effective thirty (30) days after the filing
and shall be effective for the balance of the fiscal year in which
the new election was filed and for the next succeeding fiscal year.
F. A marketplace facilitator or a referrer who does not submit
an election under subsection A of this section or a new election
under subsection E of this section shall be deemed to have elected
to comply with the notice and reporting requirements.
G. 1. A remote seller that had aggregate sales of products
within this state or delivered to locations within this state
subject to tax under Section 1354 or 1402 of this title worth at
least One Hundred Thousand Dollars ($100,000.00) during the
preceding or current calendar year shall collect and remit the tax
imposed under Section 1354 or 1402 of this title. The duty to
collect and remit tax shall apply to the first calendar month
succeeding the month when the threshold provided in this paragraph
is met.
2. Sales in this state by a remote seller made through a
e worth at
least One Hundred Thousand Dollars ($100,000.00) during the
preceding or current calendar year shall collect and remit the tax
imposed under Section 1354 or 1402 of this title. The duty to
collect and remit tax shall apply to the first calendar month
succeeding the month when the threshold provided in this paragraph
is met.
2. Sales in this state by a remote seller made through a
marketplace forum or a referrer's platform where the tax is
collected and remitted by the marketplace facilitator or referrer
shall not be included in determining whether the remote seller has
met the threshold amount provided in this subsection.
H. In addition to records that may be required to be maintained
under other applicable provisions of this title by a remote seller,
a marketplace facilitator or a referrer, a remote seller, a
Oklahoma Statutes - Title 68. Revenue and Taxation Page 648
marketplace facilitator, or a referrer subject to Sections 1391
through 1397 of this title shall also be subject to Section 1365 of
this title relating to the keeping of records and Section 248 of
this title relating to the examination of records by the Commission
and agents and employees of the Commission.
Status: in_force · Read it on the official government site
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