{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1354.20","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1354.20","heading":"Streamlined Sales and Use Tax Administration Act -","body":"Requirements for entering into Streamlined Sales and Use Tax\n\nAgreement.\n\nThe Oklahoma Tax Commission shall not enter into the Streamlined\n\nSales and Use Tax Agreement unless the Agreement requires each state\n\nto abide by the following requirements:\n\n1. Simplified State Rate. The Agreement must set restrictions\n\nto limit over time the number of state rates;\n\n2. Uniform Standards. The Agreement must establish uniform\n\nstandards for the following:\n\na. the sourcing of transactions to taxing jurisdictions,\n\nb. the administration of exempt sales, and\n\nc. sales and use tax returns and remittances;\n\n3. Central Registration. The Agreement must provide a central,\n\nelectronic registration system that allows a seller to register to\n\ncollect and remit sales and use taxes for all signatory states;\n\n4. No Nexus Attribution. The Agreement must provide that\n\nregistration with the central registration system and the collection\n\nof sales and use taxes in the signatory states will not be used as a\n\nfactor in determining whether the seller has nexus with a state for\n\nany tax;\n\n5. Local Sales and Use Taxes. The Agreement must provide for\n\nreduction of the burdens of complying with local sales and use taxes\n\nthrough the following:\n\na. restricting variances between the state and local tax\n\nbases,\n\nb. requiring states to administer any sales and use taxes\n\nlevied by local jurisdictions within the state so that\n\nsellers collecting and remitting these taxes will not\n\nhave to register or file returns with, remit funds to,\n\nor be subject to independent audits from local taxing\n\njurisdictions,\n\nc. restricting the frequency of changes in the local\n\nsales and use tax rates and setting effective dates\n\nfor the application of local jurisdictional boundary\n\nchanges to local sales and use taxes, and\n\nd. providing notice of changes in local sales and use tax\n\nrates and of changes in the boundaries of local taxing\n\njurisdictions;\n\n6. Monetary Allowances. The Agreement must outline any\n\nmonetary allowances that are to be provided by the states to sellers\n\nor certified service providers. The Agreement must allow for a\n\nreview of the costs and benefits of administration and collection of\n\nsales and use taxes incurred by states and sellers under the\n\nexisting sales and use tax laws at the time of adoption of the\n\nAgreement and the proposed Streamlined Sales and Use Tax Agreement;\n\n7. State Compliance. The Agreement must require each state to\n\ncertify compliance with the terms of the Agreement prior to joining\n\nand to maintain compliance, under the laws of the member state, with\n\nall provisions of the Agreement while a member;\n\n8. Consumer Privacy. The Agreement must require each state to\n\nadopt a uniform policy for certified service providers that protects\n\nthe privacy of consumers and maintains the confidentiality of tax\n\ninformation; and\n\n9. Advisory Councils. The Agreement must provide for the\n\nappointment of an advisory council of private sector representatives\n\nand an advisory council of nonmember state representatives to\n\nconsult with in the administration of the Agreement.","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":"3a4989afd593935916050532dd76ed0ff113fba56a66eb207dd98a6ad4acde42","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1354.19","next":"us-ok/okla.-stat.-tit.-68-68-1354.21"},"notice":"GroundRules: Original legal text. Not legal advice."}