Okla. Stat. tit. 68, § 68-1405: Time when due - Returns - Payment

A. The tax levied by Section 1401 et seq. of this title is due

and payable on the first day of each month for the preceding

calendar month, and if not paid on or before the twentieth day of

each month shall thereafter be delinquent. Each taxpayer subject to

the provisions of this article shall, on or before the twentieth day

of every calendar month, file with the Oklahoma Tax Commission on

forms to be furnished by the Tax Commission, a return verified by

affidavit showing in detail the total purchase price of tangible

personal property used by the taxpayer within the state during the

preceding calendar month subject to the tax herein levied and such

other information as the Tax Commission may require. With each such

return each taxpayer shall remit to the Tax Commission the amount of

tax shown therein to be due. Reports timely mailed shall be

considered timely filed. If a report is not timely filed, interest

shall be charged from the date the report should have been filed

until the report is actually filed.

B. In lieu of monthly reports, tax remitters whose total amount

of tax liability for any one (1) month does not exceed Fifty Dollars

($50.00) may file semiannual reports and remit taxes due thereunder

to the Tax Commission on or before the twentieth day of January and

July of each year for the preceding six-month period. If not paid

on or before the twentieth day of such month, the tax shall be

delinquent.

C. Effective March 1, 2003, every person owing an average of

Twenty-five Thousand Dollars ($25,000.00) or more per month in total

use taxes in the previous fiscal year shall remit the tax due and

shall participate in the Tax Commission’s electronic funds transfer

and electronic data interchange program, according to the following

schedule:

1. For taxes levied from the first day through the fifteenth

day of each month, the tax shall be due and payable on the twentieth

day of such month and remitted to the Tax Commission by electronic

funds transfer. A taxpayer will be considered to have complied with

the reporting requirements of this paragraph if, on or before the

twentieth day of such month, the taxpayer paid at least ninety

percent (90%) of the liability for that fifteen-day period or at

least fifty percent (50%) of the taxpayer’s liability in the

immediate preceding calendar year for the same month as the month in

which the fifteen-day period occurs; and

2. For taxes levied from the sixteenth day through the end of

each month, the tax shall be due and payable on the twentieth day of

the following month and remitted to the Tax Commission by electronic

funds transfer.

Every person required to remit the tax due pursuant to this

subsection shall file its monthly use tax report in accordance with

the Tax Commission’s electronic data interchange program on the

twentieth day of the month following the month the tax is levied.

Provided, persons primarily engaged in selling lumber and other

building materials, including cement and concrete, except for home

centers classified under Industry No. 444110 of the North American

Industrial Classification System (NAICS) Manual, shall remit and

report as required in subsection A of this section, with the

exception of taxes levied during the periods of June 1 through June

15, 2003, which shall be remitted and reported on June 20, 2003, and

June 1 through June 15, 2004, which shall be remitted and reported

on June 20, 2004.

Taxes not paid on or before the due dates specified in this

subsection shall be delinquent from such dates.

D. Effective October 1, 2003, every person owing an average of

Two Thousand Five Hundred Dollars ($2,500.00) or more per month in

total use taxes in the previous fiscal year shall remit the tax due

and shall participate in the Tax Commission’s electronic funds

transfer and electronic data interchange program, according to the

specified in this

subsection shall be delinquent from such dates.

D. Effective October 1, 2003, every person owing an average of

Two Thousand Five Hundred Dollars ($2,500.00) or more per month in

total use taxes in the previous fiscal year shall remit the tax due

and shall participate in the Tax Commission’s electronic funds

transfer and electronic data interchange program, according to the

following schedule:

1. For taxes levied from the first day through the fifteenth

day of each month, the tax shall be due and payable on the twentieth

day of such month and remitted to the Tax Commission by electronic

funds transfer. A taxpayer will be considered to have complied with

the reporting requirements of this paragraph if, on or before the

twentieth day of such month, the taxpayer paid at least ninety

percent (90%) of the liability for that fifteen-day period or at

least fifty percent (50%) of the taxpayer’s liability in the

immediate preceding calendar year for the same month as the month in

which the fifteen-day period occurs; and

2. For taxes levied from the sixteenth day through the end of

each month, the tax shall be due and payable on the twentieth day of

the following month and remitted to the Tax Commission by electronic

funds transfer.

Every person required to remit the tax due pursuant to this

subsection shall file its monthly use tax report in accordance with

the Tax Commission’s electronic data interchange program on the

twentieth day of the month following the month the tax is levied.

Provided, persons primarily engaged in selling lumber and other

building materials, including cement and concrete, except for home

centers classified under Industry No. 444110 of the North American

Industrial Classification System (NAICS) Manual, shall remit and

report as required in subsection A of this section, with the

exception of taxes levied during the periods of June 1 through June

15, 2004, which shall be remitted and reported on June 20, 2004, and

June 1 through June 15, 2005, which shall be remitted and reported

on June 20, 2005.

Taxes not paid on or before the due dates specified in this

subsection shall be delinquent from such dates.