Okla. Stat. tit. 68, § 68-1394: Marketplace facilitators and referrers - Written report

to purchasers or remote sellers.

A. A marketplace facilitator required to make an election under

subsection A of Section 1392 of this title that does not elect to

collect and remit the tax imposed by Section 1354 or 1402 of this

title shall, no later than January 31 of each year, provide a

written report to each purchaser required to receive the notice

under paragraph 2 of subsection B of Section 1393 of this title

during the immediately preceding calendar year that includes all of

the following:

1. A statement that the marketplace facilitator did not collect

sales or use tax in connection with the purchaser's transactions

with the marketplace facilitator and that the purchaser may be

required to remit use tax to the Tax Commission;

2. A list, by date, indicating the type and purchase price of

each product purchased or leased by the purchaser from the

marketplace facilitator and delivered to a location within this

state;

3. Instructions for obtaining additional information from the

Commission regarding whether and how to remit use tax to the

Commission;

4. A statement that the marketplace facilitator is required to

submit a report to the Commission under Section 1395 of this title

that includes the name of the purchaser and the aggregate dollar

amount of the purchaser's purchases from the marketplace

facilitator; and

5. Such additional information as the Commission may reasonably

require.

B. The Commission shall prescribe the form of the report

required under subsection A of this section and shall make the form

available on its publicly accessible Internet website.

C. The report required under subsection A of this section shall

be mailed by first-class mail in an envelope prominently marked with

words indicating that important tax information is enclosed to the

purchaser's billing addresses, if known, or, if unknown, to the

purchaser's shipping address. If the purchaser's billing and

shipping addresses are unknown, the report shall be sent

electronically to the purchaser's last-known email address with a

subject heading indicating that important tax information is being

provided.

D. A referrer required to make an election under subsection A

of Section 1392 of this title that does not elect to collect and

remit the tax imposed by Section 1354 or 1402 of this title shall,

no later than January 31 of each year, provide a written notice to

each remote seller to whom the referrer transferred a potential

purchaser located in this state during the immediately preceding

calendar year that includes all of the following:

1. A statement that a sales or use tax may be imposed by the

state on the transaction;

2. A statement that the remote seller may be required to

collect the tax as required by subsection G of Section 1392 of this

title; and

3. Instructions for obtaining additional information regarding

sales and use tax from the Commission.