Okla. Stat. tit. 68, § 68-2110

Oklahoma Statutes - Title 68. Revenue and Taxation Page 728

A. There is hereby levied a rental tax of six percent (6%) on

the gross receipts of all motor vehicle rental agreements as

provided in this section. This tax shall be levied on any rental

agreement of ninety (90) days or less duration on any motor vehicle

that is rented to a person by a business engaged in renting motor

vehicles without a driver in Oklahoma, irrespective of the state in

which the vehicle is registered. This rental tax shall not apply to

the following:

1. Any lease agreements;

2. Any truck or truck-tractor registered pursuant to the

provisions of Section 1120 or Section 1133 of Title 47 of the

Oklahoma Statutes having a laden weight or a combined laden weight

of eight thousand (8,000) pounds or more;

3. Any trailer or semitrailer registered pursuant to the

provisions of Section 1133 of Title 47 of the Oklahoma Statutes.

For purposes of this section, “vehicle” and “person” shall have the

same meanings as defined in Section 2101 of this title; or

4. Any shared vehicle upon the purchase of which applicable

taxes were paid.

B. The rental tax specified in subsection A of this section

shall be apportioned in the manner as provided in Section 2102 of

this title.

C. A deduction from gross receipts for bad debts shall be

allowed for the rental tax specified in subsection A of this

section. For purposes of this section, “bad debts” shall have the

same meaning as defined in Section 1366 of this title.

D. The tax hereby levied shall be collected from the person

renting the vehicle or shared vehicle driver at the time of the

payment of the rental agreement and shall be due and payable to the

Oklahoma Tax Commission by the business engaged in renting these

vehicles or peer-to-peer car sharing program, but only with respect

to shared vehicles upon the purchase of which applicable taxes were

not paid, on the twentieth day of each month following the month in

which payments for rental agreements subject to tax are made. The

Tax Commission shall devise such forms as it deems necessary for the

orderly collection of this tax and the excise tax and penalty

provided for in paragraph 10 of Section 2105 of this title.

E. The provisions of this section shall not apply to state

government entities.

F. As used in this section:

1. “Rental agreement” means an agreement of ninety (90) days or

less duration on any motor vehicle that is rented to a person by a

business engaged in renting motor vehicles without drivers in this

state and includes those peer-to-peer car sharing agreements only

involving shared vehicles for which the shared vehicle owner has not

paid the applicable taxes upon purchase of the shared vehicle;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 729

2. “Applicable taxes” means, with respect to shared vehicles

purchased in Oklahoma, motor vehicle excise taxes levied under

Section 2103 of this title and sales taxes levied under Sections

1354 and 1355 of this title. With respect to vehicles not purchased

in Oklahoma, applicable taxes refers to the sales, use, excise or

other tax generally due upon the purchase of a motor vehicle in the

jurisdiction in which the shared vehicle was purchased;

3. “Peer-to-peer car sharing program” shall have the same

definition set forth in Section 2 of the Peer-to-Peer Car Sharing

Program Act;

4. “Car sharing program agreement” shall have the same

definition set forth in Section 2 of the Peer-to-Peer Car Sharing

Program Act;

5. “Shared vehicle” shall have the same definition set forth in

Section 2 of the Peer-to-Peer Car Sharing Program Act;

6. “Shared vehicle owner” shall have the same definition set

forth in Section 2 of the Peer-to-Peer Car Sharing Program Act; and

7. “Shared vehicle driver” shall have the same definition set

forth in Section 2 of the Peer-to-Peer Car Sharing Program Act.

G. All collections received by the Oklahoma Tax Commission from
inition set forth in

Section 2 of the Peer-to-Peer Car Sharing Program Act;

6. “Shared vehicle owner” shall have the same definition set

forth in Section 2 of the Peer-to-Peer Car Sharing Program Act; and

7. “Shared vehicle driver” shall have the same definition set

forth in Section 2 of the Peer-to-Peer Car Sharing Program Act.

G. All collections received by the Oklahoma Tax Commission from

the tax levied pursuant to this section shall be transferred to

Service Oklahoma to be apportioned pursuant to Section 2102 of this

title.

H. The Oklahoma Tax Commission is authorized to prescribe rules

and regulations as necessary to implement the provisions of this

section.