Okla. Stat. tit. 68, § 68-1406.2
This is the official text of Okla. Stat. tit. 68, § 68-1406.2, 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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Personal property sales from outside the state – Total
Official statutory text
sales statement.
A. Each retailer or vendor making sales of tangible personal
property from a place of business outside this state for use in this
state that is not required to collect use tax shall, by February 1
of each year, provide to each customer to whom tangible personal
property was delivered in this state a statement of the total sales
made to the customer during the preceding calendar year. The
statement must contain language substantially similar to the
following:
"YOU MAY OWE OKLAHOMA USE TAX ON PURCHASES YOU MADE FROM US
DURING THE PREVIOUS TAX YEAR. THE AMOUNT OF TAX YOU MAY OWE
IS BASED ON THE TOTAL SALES PRICE OF [INSERT TOTAL SALES
PRICE] THAT MUST BE REPORTED AND PAID WHEN YOU FILE YOUR
OKLAHOMA INCOME TAX RETURN UNLESS YOU HAVE ALREADY PAID THE
TAX."
The statement must not contain any other information that would
indicate, imply or identify the class, type, description or name of
the products purchased. Any information that would indicate, imply
or identify the class, type, description or name of the products
purchased is strictly confidential.
B. The statement may be provided by first-class mail, email or
other electronic communication.
A. Each retailer or vendor making sales of tangible personal
property from a place of business outside this state for use in this
state that is not required to collect use tax shall, by February 1
of each year, provide to each customer to whom tangible personal
property was delivered in this state a statement of the total sales
made to the customer during the preceding calendar year. The
statement must contain language substantially similar to the
following:
"YOU MAY OWE OKLAHOMA USE TAX ON PURCHASES YOU MADE FROM US
DURING THE PREVIOUS TAX YEAR. THE AMOUNT OF TAX YOU MAY OWE
IS BASED ON THE TOTAL SALES PRICE OF [INSERT TOTAL SALES
PRICE] THAT MUST BE REPORTED AND PAID WHEN YOU FILE YOUR
OKLAHOMA INCOME TAX RETURN UNLESS YOU HAVE ALREADY PAID THE
TAX."
The statement must not contain any other information that would
indicate, imply or identify the class, type, description or name of
the products purchased. Any information that would indicate, imply
or identify the class, type, description or name of the products
purchased is strictly confidential.
B. The statement may be provided by first-class mail, email or
other electronic communication.
Status: in_force · Read it on the official government site
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