Okla. Stat. tit. 68, § 68-1393

Notice requirements.

A. A marketplace facilitator or a referrer required to make an

election under subsection A of Section 1392 of this title that does

not elect to collect and remit the tax imposed by Section 1354 or

1402 of this title shall comply with the applicable notice

requirements of this section.

B. A marketplace facilitator subject to the requirements of

this section shall:

1. Post a conspicuous notice on its forum that informs

purchasers intending to purchase products for delivery to a location

within this state that includes all of the following:

a. sales or use tax may be due in connection with the

purchase and delivery of the products,

b. the state requires the purchaser to file a return if

use tax is due in connection with the purchase and

delivery, and

c. the notice is required by this section; and

2. Provide a written notice to each purchaser at the time of

each sale that includes all of the following:

a. a statement that sales or use tax is not being

collected in connection with the purchase,

b. a statement that the purchaser may be required to

remit use tax directly to the Tax Commission, and

c. instructions for obtaining additional information from

the Commission regarding whether and how to remit use

tax to the Commission.

C. The notice required by paragraph 2 of subsection B of this

section must be prominently displayed on all invoices and order

forms and on each sales receipt or similar document, whether in

paper or electronic form, provided to the purchaser. No statement

that sales or use tax is not imposed on a transaction may be made by

a marketplace facilitator unless the transaction is exempt from

sales and use tax pursuant to this title or other applicable state

law.

D. A referrer subject to the requirements of this section shall

post a conspicuous notice on its platform that informs purchasers

Oklahoma Statutes - Title 68. Revenue and Taxation Page 649

intending to purchase products for delivery to a location within

this state that includes all of the following:

1. Sales or use tax may be due in connection with the purchase

and delivery;

2. The person to which the purchaser is being referred may or

may not collect and remit sales or use tax to the Commission in

connection with the transaction;

3. The state requires the purchaser to file a return if use tax

is due in connection with the purchase and delivery and not

collected by the person;

4. The notice is required by this section;

5. Instructions for obtaining additional information from the

Commission regarding whether and how to remit use tax to the

Commission; and

6. If the person to whom the purchaser is being referred does

not collect sales or use tax on a subsequent purchase by the

purchaser, the person may be required to provide information to the

purchaser and the Commission about the purchaser's potential use tax

liability.

E. The notice required under subsection D of this section must

be prominently displayed and may include pop-up boxes or

notification by other means that appears when the referrer transfers

a purchaser to another person to complete the sale.