Okla. Stat. tit. 68, § 68-1406.1
This is the official text of Okla. Stat. tit. 68, § 68-1406.1, 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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Notification of imposed use tax on out-of-state sales
Official statutory text
A. Each retailer or vendor making sales of tangible personal
property from a place of business outside this state for use in this
Oklahoma Statutes - Title 68. Revenue and Taxation Page 667
state that is not required to collect use tax, shall provide
notification on its retail Internet website or retail catalog and
invoices provided to its customers that use tax is imposed and must
be paid by the purchaser, unless otherwise exempt, on the storage,
use, or other consumption of the tangible personal property in this
state. The notification shall be readily visible. It is further
provided that no retailer shall advertise on its retail Internet
website or retail catalog that there is no tax due on purchases made
from the retailer for use in this state. The provisions of this
section, except for notification on invoices, shall apply to online
auction websites. The Oklahoma Tax Commission is hereby authorized
and directed to define the term "online auction websites" through
the promulgation of a rule. The rule shall include an exception for
websites with sales below a threshold to be set by the Tax
Commission.
B. The provisions of this section shall not be effective as law
until an administrative rule, whether an emergency rule or permanent
rule or both, has become effective as law pursuant to the Oklahoma
Administrative Procedures Act.
property from a place of business outside this state for use in this
Oklahoma Statutes - Title 68. Revenue and Taxation Page 667
state that is not required to collect use tax, shall provide
notification on its retail Internet website or retail catalog and
invoices provided to its customers that use tax is imposed and must
be paid by the purchaser, unless otherwise exempt, on the storage,
use, or other consumption of the tangible personal property in this
state. The notification shall be readily visible. It is further
provided that no retailer shall advertise on its retail Internet
website or retail catalog that there is no tax due on purchases made
from the retailer for use in this state. The provisions of this
section, except for notification on invoices, shall apply to online
auction websites. The Oklahoma Tax Commission is hereby authorized
and directed to define the term "online auction websites" through
the promulgation of a rule. The rule shall include an exception for
websites with sales below a threshold to be set by the Tax
Commission.
B. The provisions of this section shall not be effective as law
until an administrative rule, whether an emergency rule or permanent
rule or both, has become effective as law pursuant to the Oklahoma
Administrative Procedures Act.
Status: in_force · Read it on the official government site
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