Okla. Stat. tit. 68, § 68-1409
This is the official text of Okla. Stat. tit. 68, § 68-1409, 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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Reciprocal agreements with other states in administration
Official statutory text
of Sales and Use Tax Laws.
For the purpose of providing for the efficient administration of
the Oklahoma Sales and Use Tax Laws the Oklahoma Tax Commission,
when in its judgment it is necessary or beneficial in order to
secure the collection of sales or use taxes, penalty and interest
thereon, due or to become due under the Sales and Use Tax Codes of
this state, is authorized to enter into reciprocal agreements with
the tax departments of other states in respect to the collection,
payment and enforcement of such taxes on sales of tangible personal
property to residents of Oklahoma by vendors and retailers
maintaining places of business in such other states.
In consideration of such an agreement by the tax departments or
administrators of such other states, the Tax Commission is
authorized to make similar agreements for the collection, payment
and enforcement of sales and use taxes imposed by such other states
on sales of tangible personal property to residents of the other
states by vendors or retailers maintaining places of business in
Oklahoma.
The administration of this act is vested in the Oklahoma Tax
Commission and it is hereby authorized to make and enforce such
rules and regulations as it may deem necessary to carry out the
provisions and purpose of this act.
For the purpose of providing for the efficient administration of
the Oklahoma Sales and Use Tax Laws the Oklahoma Tax Commission,
when in its judgment it is necessary or beneficial in order to
secure the collection of sales or use taxes, penalty and interest
thereon, due or to become due under the Sales and Use Tax Codes of
this state, is authorized to enter into reciprocal agreements with
the tax departments of other states in respect to the collection,
payment and enforcement of such taxes on sales of tangible personal
property to residents of Oklahoma by vendors and retailers
maintaining places of business in such other states.
In consideration of such an agreement by the tax departments or
administrators of such other states, the Tax Commission is
authorized to make similar agreements for the collection, payment
and enforcement of sales and use taxes imposed by such other states
on sales of tangible personal property to residents of the other
states by vendors or retailers maintaining places of business in
Oklahoma.
The administration of this act is vested in the Oklahoma Tax
Commission and it is hereby authorized to make and enforce such
rules and regulations as it may deem necessary to carry out the
provisions and purpose of this act.
Status: in_force · Read it on the official government site
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