Okla. Stat. tit. 68, § 68-1406.2: Personal property sales from outside the state – Total

sales statement.

A. Each retailer or vendor making sales of tangible personal

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

state that is not required to collect use tax shall, by February 1

of each year, provide to each customer to whom tangible personal

property was delivered in this state a statement of the total sales

made to the customer during the preceding calendar year. The

statement must contain language substantially similar to the

following:

"YOU MAY OWE OKLAHOMA USE TAX ON PURCHASES YOU MADE FROM US

DURING THE PREVIOUS TAX YEAR. THE AMOUNT OF TAX YOU MAY OWE

IS BASED ON THE TOTAL SALES PRICE OF [INSERT TOTAL SALES

PRICE] THAT MUST BE REPORTED AND PAID WHEN YOU FILE YOUR

OKLAHOMA INCOME TAX RETURN UNLESS YOU HAVE ALREADY PAID THE

TAX."

The statement must not contain any other information that would

indicate, imply or identify the class, type, description or name of

the products purchased. Any information that would indicate, imply

or identify the class, type, description or name of the products

purchased is strictly confidential.

B. The statement may be provided by first-class mail, email or

other electronic communication.