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Oklahoma · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Okla. Stat. tit. 68, § 68-1354.33: Streamlined Sales and Use Tax Agreement system -

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Where this section sits in the code
  1. OK Code
  2. Title 68

Confidentiality rights and privacy interests.

A. The purpose of this section is to set forth the intent of

the Legislature to protect the confidentiality rights of all

participants in the Streamlined Sales and Use Tax Agreement system

and of the privacy interests of consumers who deal with Model 1

sellers.

B. As used in this section:

1. The term "confidential taxpayer information" means all

information that is protected pursuant to Section 205 of Title 68 of

the Oklahoma Statutes;

2. The term "personally identifiable information" means

information that identifies a person; and

3. The term "anonymous data" means information that does not

identify a person.

C. The fundamental precept in Model 1 is to preserve the

privacy of consumers by protecting their anonymity. With very

limited exceptions, a certified service provider shall perform its

tax calculation, remittance, and reporting functions without

retaining the personally identifiable information of consumers.

D. The Tax Commission shall provide public notification to

consumers, including their exempt purchasers, of the state’s

practices relating to the collection, use and retention of

personally identifiable information.

E. When any personally identifiable information that has been

collected and retained is no longer required for the purposes of

verifying the validity of an exemption, such information shall no

longer be retained by the Tax Commission.

F. When personally identifiable information regarding an

individual is retained, the Tax Commission shall provide reasonable

access by such individual to his or her own information in the

state's possession and a right to correct any inaccurately recorded

information.

G. If anyone other than the state, or a person authorized by

this state’s law or the Agreement, seeks to discover personally

identifiable information, a reasonable and timely effort to notify

the individual of such request shall be made.

H. This privacy policy is subject to enforcement in the same

manner as set out in Section 205 of Title 68 of the Oklahoma

Statutes.

I. All laws and other rules regarding the collection, use, and

maintenance of confidential taxpayer information remain fully

applicable and binding.

Collected 2026-09-14T18:32:36Z. Source file · JSON

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