{"data":{"id":"us-ok/okla.-stat.-tit.-63-63-2867","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 63, § 63-2867","heading":"Collection, payment, and distribution of prepaid wireless","body":"fees.\n\nA. Prepaid 9-1-1 wireless transaction fees authorized and\n\ncollected pursuant to paragraph 3 of subsection A of Section 2865 of\n\nthis title from retailers shall be paid to the Oklahoma Tax\n\nCommission under procedures established by the Tax Commission that\n\nsubstantially coincide with the registration and payment procedures\n\nthat apply under the Oklahoma Sales Tax Code and as directed by the\n\nOklahoma 9-1-1 Management Authority. The audit and appeal\n\nprocedures, including limitations period, applicable to the Oklahoma\n\nSales Tax Code shall apply to prepaid 9-1-1 wireless telephone fees.\n\nB. From the total fees collected pursuant to paragraph 3 of\n\nsubsection A of Section 2865 of this title, eight-tenths of one\n\npercent (0.8%) shall be retained by the Tax Commission as\n\nreimbursement for the direct cost of administering the collection\n\nand remittance of such fees.\n\nC. The prepaid 9-1-1 wireless transaction fee shall be\n\ncollected by the retailer from the consumer for each retail\n\ntransaction occurring in this state. The amount of the prepaid 9-1-\n\n1 wireless fee shall either be separately stated on the invoice,\n\nreceipt or similar document that is provided to the consumer by the\n\nseller, or otherwise disclosed to the consumer.\n\nD. The prepaid 9-1-1 wireless telephone fee is the liability of\n\nthe consumer and not of the seller or of any provider, except that\n\nthe seller shall be liable to remit all prepaid 9-1-1 wireless\n\ntelephone fees that the seller collects as provided in this section,\n\nincluding all charges that the seller is deemed to collect where the\n\namount of the fee has not been separately stated on an invoice,\n\nreceipt or other similar document.\n\nE. If the amount of the prepaid 9-1-1 wireless telephone fee is\n\nseparately stated on the invoice, receipt or similar document, the\n\nprepaid 9-1-1 wireless telephone fee shall not be included in the\n\nbase for measuring any tax, fee, surcharge or other charge that is\n\nimposed by the state, any political subdivision of this state or any\n\nintergovernmental agency.\n\nF. The Oklahoma Tax Commission shall provide the 9-1-1\n\nManagement Authority with a monthly report showing the 9-1-1\n\nwireless fee deposits including the name of the provider and the\n\namount of each deposit. Upon request the 9-1-1 Authority may\n\nrequest telephone or mailing address information of the provider.","path":["OK Code","Title 63"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os63.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"5a68a1e69a635fd29fdf559d802593fafe2836686f65a74de04b2865e8a7e4b6","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-63-63-2866","next":"us-ok/okla.-stat.-tit.-63-63-2868"},"notice":"GroundRules: Original legal text. Not legal advice."}