Okla. Stat. tit. 68, § 68-256.1: Program to educate businesses selling or leasing

tangible personal property without a permit.

A. The Oklahoma Tax Commission shall establish a program that

focuses on educating businesses, as well as identifying and

registering businesses who are actively selling or leasing tangible

personal property in Oklahoma without a permit as required under

Section 1364 of Title 68 of the Oklahoma Statutes. Further, the Tax

Commission shall monitor and provide education to business owners of

their state tax responsibilities.

B. The program shall include the establishment of teams of Tax

Commission employees conducting visits to nonresidential retail

businesses to:

1. Determine the existence of a sales tax permit and other

required permits and licenses;

2. Verify accuracy and validity of licenses and permits;

3. Determine if the business is reporting and remitting taxes

properly; and

4. Provide information and assistance to the business owner on

tax reporting responsibilities.

C. The Tax Commission shall conduct such visits in a manner

that shall not disrupt the operations of a business location.