Okla. Stat. tit. 68, § 68-1395: Marketplace facilitators and referrers - Written report

to the Tax Commission.

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, submit a report

to the Tax Commission. The report shall include, with respect 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, the following:

1. The purchaser's name;

2. The purchaser's billing address and, if different, the

purchaser's last-known mailing address;

3. The address within this state to which products were

delivered to the purchaser;

4. The aggregate dollar amount of the purchaser's purchases

from the marketplace facilitator; and

5. The name and address of the marketplace facilitator or

marketplace seller that made the sales to the purchaser.

B. 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, submit a report to the

Commission. The report shall include a list of persons who received

the notice required under subsection D of Section 1394 of this

title.

C. The Commission shall prescribe the forms of the reports

required under this section and shall make them available on its

publicly accessible Internet website. The reports shall be

submitted electronically in such manner as the Commission shall

require.

D. A report required under this section shall be submitted by

an officer of the marketplace facilitator or the referrer and shall

include a statement, made under penalty of perjury, by the officer

that the remote seller, the marketplace facilitator or the referrer

made reasonable efforts to comply with the notice and reporting

requirements of Sections 1391 through 1397 of this title.