Okla. Stat. tit. 68, § 68-1395
This is the official text of Okla. Stat. tit. 68, § 68-1395, 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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Marketplace facilitators and referrers - Written report
Official statutory text
to the Tax Commission.
A. A marketplace facilitator 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, no later than January 31 of each year, submit a report
to the Tax Commission. The report shall include, with respect to
each purchaser required to receive the notice under paragraph 2 of
Oklahoma Statutes - Title 68. Revenue and Taxation Page 651
subsection B of Section 1393 of this title during the immediately
preceding calendar year, the following:
1. The purchaser's name;
2. The purchaser's billing address and, if different, the
purchaser's last-known mailing address;
3. The address within this state to which products were
delivered to the purchaser;
4. The aggregate dollar amount of the purchaser's purchases
from the marketplace facilitator; and
5. The name and address of the marketplace facilitator or
marketplace seller that made the sales to the purchaser.
B. 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,
no later than January 31 of each year, submit a report to the
Commission. The report shall include a list of persons who received
the notice required under subsection D of Section 1394 of this
title.
C. The Commission shall prescribe the forms of the reports
required under this section and shall make them available on its
publicly accessible Internet website. The reports shall be
submitted electronically in such manner as the Commission shall
require.
D. A report required under this section shall be submitted by
an officer of the marketplace facilitator or the referrer and shall
include a statement, made under penalty of perjury, by the officer
that the remote seller, the marketplace facilitator or the referrer
made reasonable efforts to comply with the notice and reporting
requirements of Sections 1391 through 1397 of this title.
A. A marketplace facilitator 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, no later than January 31 of each year, submit a report
to the Tax Commission. The report shall include, with respect to
each purchaser required to receive the notice under paragraph 2 of
Oklahoma Statutes - Title 68. Revenue and Taxation Page 651
subsection B of Section 1393 of this title during the immediately
preceding calendar year, the following:
1. The purchaser's name;
2. The purchaser's billing address and, if different, the
purchaser's last-known mailing address;
3. The address within this state to which products were
delivered to the purchaser;
4. The aggregate dollar amount of the purchaser's purchases
from the marketplace facilitator; and
5. The name and address of the marketplace facilitator or
marketplace seller that made the sales to the purchaser.
B. 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,
no later than January 31 of each year, submit a report to the
Commission. The report shall include a list of persons who received
the notice required under subsection D of Section 1394 of this
title.
C. The Commission shall prescribe the forms of the reports
required under this section and shall make them available on its
publicly accessible Internet website. The reports shall be
submitted electronically in such manner as the Commission shall
require.
D. A report required under this section shall be submitted by
an officer of the marketplace facilitator or the referrer and shall
include a statement, made under penalty of perjury, by the officer
that the remote seller, the marketplace facilitator or the referrer
made reasonable efforts to comply with the notice and reporting
requirements of Sections 1391 through 1397 of this title.
Status: in_force · Read it on the official government site
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