Okla. Stat. tit. 68, § 68-1406: Collection of tax by retailer or vendor

Except as otherwise provided in Section 1 of this act, every

retailer or vendor maintaining places of business both within and

without this state and making sales of tangible personal property

from a place of business outside this state for use in this state

shall at the time of making such sales collect the use tax levied by

Section 1401 et seq. of this title from the purchaser and give to

the purchaser a receipt therefor in the manner and form prescribed

by the Tax Commission, if the Tax Commission shall, by regulation,

require such receipt. Each retailer or vendor shall list with the

Tax Commission the name and address of all the retailer’s or

vendor’s agents operating in this state and location of any and all

distribution or sales houses or offices or other places of business

in this state. The retailer or vendor shall not collect the use tax

levied by Section 1402 of this title from a purchaser who is a

holder of a direct payment permit issued pursuant to Section 1364.1

of this title.