Okla. Stat. tit. 11, § 11-43-101.2: Potential state taxes list issued to building permit

applicants.

A. After the effective date of this act, the clerk of any

municipality or any other designated employee or official authorized

to issue building permits shall provide to an applicant for a

building permit a list, which shall be developed and provided to

municipalities of this state by the Oklahoma Tax Commission, of

state taxes which may potentially be assessed against any Oklahoma

taxpayer or out-of-state taxpayer who applies for a building permit

in this state. Such list shall include a paragraph in bold,

conspicuous type indicating the requirement for certain building

permit applicants to register with the Oklahoma Business

Registration System of the Tax Commission.

B. Upon the request for issuance of an occupancy permit, the

clerk or other designated employee or official shall request proof

of registration with the Tax Commission under their Oklahoma

Business Registration System. If the applicant does not provide

proof of registration, the clerk shall immediately issue the

occupancy permit and shall advise the Tax Commission that the entity

may not be registered under the Oklahoma Business Registration

System.

C. The Tax Commission may maintain, as part of its online

Business Registration System, the capability for an applicant to

obtain a document electronically which will serve as proof of

registration under the system.

D. This section shall not apply to building permits for new

construction or remodel projects less than Fifty Thousand Dollars

($50,000.00) in value.