Okla. Stat. tit. 68, § 68-2368.10: Line for remittance of use tax on individual tax

returns – Information in income tax form instructions.

A. In order to raise awareness of liabilities for use taxes

levied in Section 1401 et seq. of Title 68 of the Oklahoma Statutes

for purchases of tangible personal property made outside this state

to be consumed within this state, and to increase compliance with

such provisions of law, the Oklahoma Tax Commission is hereby

directed to include a line for the remittance of use tax on

individual income tax returns for tax years beginning on or after

July 1, 2003.

B. The Tax Commission shall include the following information

in the income tax form instructions:

1. An explanation of an individual’s obligation to pay use tax

on items purchased from mail order, Internet, or other sellers that

do not collect state and local sales and use taxes on the items; and

2. A method to help an individual determine the amount of use

tax the individual owes. The method may include a table that gives

the average amounts of use tax payable by taxpayers in various

income ranges.

C. The revenues derived pursuant to the provisions of this

section shall be apportioned by the Tax Commission as follows:

1. Sixty-five percent (65%) shall be apportioned according to

the provisions of Section 1403 of Title 68 of the Oklahoma Statutes;

and

2. Thirty-five percent (35%) shall be apportioned to each

municipality and county that levies a use tax, in the proportions

which total municipal and county use tax revenue was apportioned by

the Tax Commission in the preceding month.

D. No penalties or interest shall be applied with respect to

any taxes remitted pursuant to the provisions of this section.