Okla. Stat. tit. 68, § 68-1406
This is the official text of Okla. Stat. tit. 68, § 68-1406, 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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Collection of tax by retailer or vendor
Official statutory text
Except as otherwise provided in Section 1 of this act, every
retailer or vendor maintaining places of business both within and
without this state and making sales of tangible personal property
from a place of business outside this state for use in this state
shall at the time of making such sales collect the use tax levied by
Section 1401 et seq. of this title from the purchaser and give to
the purchaser a receipt therefor in the manner and form prescribed
by the Tax Commission, if the Tax Commission shall, by regulation,
require such receipt. Each retailer or vendor shall list with the
Tax Commission the name and address of all the retailer’s or
vendor’s agents operating in this state and location of any and all
distribution or sales houses or offices or other places of business
in this state. The retailer or vendor shall not collect the use tax
levied by Section 1402 of this title from a purchaser who is a
holder of a direct payment permit issued pursuant to Section 1364.1
of this title.
retailer or vendor maintaining places of business both within and
without this state and making sales of tangible personal property
from a place of business outside this state for use in this state
shall at the time of making such sales collect the use tax levied by
Section 1401 et seq. of this title from the purchaser and give to
the purchaser a receipt therefor in the manner and form prescribed
by the Tax Commission, if the Tax Commission shall, by regulation,
require such receipt. Each retailer or vendor shall list with the
Tax Commission the name and address of all the retailer’s or
vendor’s agents operating in this state and location of any and all
distribution or sales houses or offices or other places of business
in this state. The retailer or vendor shall not collect the use tax
levied by Section 1402 of this title from a purchaser who is a
holder of a direct payment permit issued pursuant to Section 1364.1
of this title.
Status: in_force · Read it on the official government site
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