{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1354.15","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1354.15","heading":"Definitions","body":"As used in the Streamlined Sales and Use Tax Administration Act:\n\n1. “Agreement” means the Streamlined Sales and Use Tax\n\nAgreement;\n\n2. “Certified automated system” means software certified\n\njointly by the states that are signatories to the Agreement to\n\ncalculate the tax imposed by each jurisdiction on a transaction,\n\ndetermine the amount of tax to remit to the appropriate state, and\n\nmaintain a record of the transaction;\n\n3. “Certified service provider” means an agent certified\n\njointly by the states that are signatories to the Agreement to\n\nperform all of the seller’s sales tax functions;\n\n4. “Commission” or “Tax Commission” means the Oklahoma Tax\n\nCommission;\n\n5. “Model 1 Seller” means a seller that has selected a\n\ncertified service provider as its agent to perform all the seller's\n\nsales and use tax functions, other than the seller's obligation to\n\nremit tax on its own purchases;\n\n6. “Model 2 Seller” means a seller that has selected a\n\ncertified automated system to perform part of its sales and use tax\n\nfunctions but retains responsibility for remitting the tax;\n\n7. “Model 3 Seller” means a seller that has sales in at least\n\nfive states that are members of the Streamlined Sales and Use Tax\n\nAgreement, has total annual sales revenue of at least Five Hundred\n\nMillion Dollars ($500,000,000.00), has a proprietary system that\n\ncalculates the amount of tax due each jurisdiction, and has entered\n\ninto a performance agreement with the member states that establishes\n\na tax performance standard for the seller. As used in this\n\ndefinition, a seller includes an affiliated group of sellers using\n\nthe same proprietary system;\n\n8. “Model 4 Seller” means a seller registered under the\n\nAgreement which is not a Model 1 Seller, Model 2 Seller or Model 3\n\nSeller;\n\n9. “Person” means an individual, trust, estate, fiduciary,\n\npartnership, limited liability company, limited liability\n\npartnership, corporation, or any other legal entity;\n\n10. “Sales tax” means a tax levied by the state, by a county or\n\nby another entity under Section 1350 et seq. of this title or a\n\nsales tax levied by a municipality under Section 2701 of this title;\n\n11. “Seller” means any person making sales, leases or rentals\n\nof personal property or services;\n\n12. “State” means any state of the United States and the\n\nDistrict of Columbia; and\n\n13. “Use tax” means a tax levied under Section 1401 et seq. of\n\nthis title or a use tax levied by a county, municipality or other\n\nentity as provided by law.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"da48a2cc009f4415a86efa45780bdc59af9e2fdd66d48fbd3dbf07d5404b8814","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1354.14","next":"us-ok/okla.-stat.-tit.-68-68-1354.16"},"notice":"GroundRules: Original legal text. Not legal advice."}