{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1354.27","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1354.27","heading":"Sourcing of retail sale or lease or rental","body":"A. The retail sale, excluding lease or rental, of a product\n\nshall be sourced as follows:\n\n1. When the product is received by the purchaser at a business\n\nlocation of the seller, the sale is sourced to that business\n\nlocation;\n\n2. When the product is not received by the purchaser at a\n\nbusiness location of the seller, the sale is sourced to the location\n\nwhere receipt by the purchaser, or the purchaser's donee, designated\n\nas such by the purchaser, occurs, including the location indicated\n\nby instructions for delivery to the purchaser or donee, known to the\n\nseller. Provided, this subsection shall not apply to florists. All\n\nsales by florists shall be sourced to its business location;\n\n3. When the provisions of paragraphs 1 and 2 of this subsection\n\ndo not apply, the sale is sourced to the location indicated by an\n\naddress for the purchaser that is available from the business\n\nrecords of the seller that are maintained in the ordinary course of\n\nthe seller's business when use of this address does not constitute\n\nbad faith;\n\n4. When the provisions of paragraphs 1, 2 and 3 of this\n\nsubsection do not apply, the sale is sourced to the location\n\nindicated by an address for the purchaser obtained during the\n\nconsummation of the sale, including the address of a purchaser's\n\npayment instrument, if no other address is available, when use of\n\nthis address does not constitute bad faith; and\n\n5. When none of the previous rules of paragraphs 1, 2, 3 and 4\n\nof this subsection apply, including the circumstance in which the\n\nseller is without sufficient information to apply the previous\n\nrules, then the location will be determined by the address from\n\nwhich tangible personal property was shipped, from which the digital\n\ngood or the computer software delivered electronically was first\n\navailable for transmission by the seller, or from which the service\n\nwas provided, disregarding for these purposes any location that\n\nmerely provided the digital transfer of the product sold. In the\n\ncase of a sale of mobile telecommunications service that is a\n\nprepaid telecommunications service, the location will be that which\n\nis associated with the mobile telephone number.\n\nB. The lease or rental of tangible personal property, other\n\nthan property identified in subsection C or D of this section, shall\n\nbe sourced as follows:\n\n1. For a lease or rental that requires recurring periodic\n\npayments, the first periodic payment is sourced the same as a retail\n\nsale in accordance with the provisions of subsection A of this\n\nsection. Periodic payments made subsequent to the first payment are\n\nsourced to the primary property location for each period covered by\n\nthe payment. The primary property location shall be as indicated by\n\nan address for the property provided by the lessee that is available\n\nto the lessor from its records maintained in the ordinary course of\n\nbusiness, when use of this address does not constitute bad faith.\n\nThe property location shall not be altered by intermittent use at\n\ndifferent locations, such as use of business property that\n\naccompanies employees on business trips and service calls; and\n\n2. For a lease or rental that does not require recurring\n\nperiodic payments, the payment is sourced the same as a retail sale\n\nin accordance with the provisions of subsection A of this section.\n\nThis subsection does not affect the imposition or computation of\n\nsales or use tax on leases or rentals based on a lump sum or\n\naccelerated basis, or on the acquisition of property for lease.\n\nC. The lease or rental of motor vehicles, trailers,\n\nsemitrailers, or aircraft that do not qualify as transportation\n\nequipment, as defined in subsection D of this section, shall be\n\nsourced as follows:\n\n1. For a lease or rental that requires recurring periodic\n\npayments, each periodic payment is sourced to the primary property\nm or\n\naccelerated basis, or on the acquisition of property for lease.\n\nC. The lease or rental of motor vehicles, trailers,\n\nsemitrailers, or aircraft that do not qualify as transportation\n\nequipment, as defined in subsection D of this section, shall be\n\nsourced as follows:\n\n1. For a lease or rental that requires recurring periodic\n\npayments, each periodic payment is sourced to the primary property\n\nlocation. The primary property location shall be as indicated by an\n\naddress for the property provided by the lessee that is available to\n\nthe lessor from its records maintained in the ordinary course of\n\nbusiness, when use of this address does not constitute bad faith.\n\nThis location shall not be altered by intermittent use at different\n\nlocations; and\n\n2. For a lease or rental that does not require recurring\n\nperiodic payments, the payment is sourced the same as a retail sale\n\nin accordance with the provisions of subsection A of this section.\n\nThis subsection does not affect the imposition or computation of\n\nsales or use tax on leases or rentals based on a lump sum or\n\naccelerated basis, or on the acquisition of property for lease.\n\nD. The retail sale, including lease or rental, of\n\ntransportation equipment shall be sourced the same as a retail sale\n\nin accordance with the provisions of subsection A of this section,\n\nnotwithstanding the exclusion of lease or rental in subsection A of\n\nthis section. “Transportation equipment” means any of the\n\nfollowing:\n\n1. Locomotives and railcars that are utilized for the carriage\n\nof persons or property in interstate commerce;\n\n2. Trucks and truck-tractors with a Gross Vehicle Weight Rating\n\n(GVWR) of ten thousand one (10,001) pounds or greater, trailers,\n\nsemitrailers, or passenger buses that are:\n\na. registered through the International Registration\n\nPlan, and\n\nb. operated under authority of a carrier authorized and\n\ncertificated by the United States Department of\n\nTransportation or another federal authority to engage\n\nin the carriage of persons or property in interstate\n\ncommerce;\n\n3. Aircraft that are operated by air carriers authorized and\n\ncertificated by the United States Department of Transportation or\n\nanother federal or a foreign authority to engage in the carriage of\n\npersons or property in interstate or foreign commerce; and\n\n4. Containers designed for use on and component parts attached\n\nor secured on the items set forth in paragraphs 1, 2 and 3 of this\n\nsubsection.\n\nE. For the purposes of this section, the terms \"receive\" and\n\n\"receipt\" mean:\n\n1. Taking possession of tangible personal property;\n\n2. Making first use of services; or\n\n3. Taking possession or making first use of digital goods,\n\nwhichever comes first.\n\nThe terms \"receive\" and \"receipt\" do not include possession by a\n\nshipping company on behalf of the purchaser.","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":"91aab4f36ac6b7bd2793bfec2bae99b31eb6334321d7c8314804083f1a5774fc","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1354.26","next":"us-ok/okla.-stat.-tit.-68-68-1354.29"},"notice":"GroundRules: Original legal text. Not legal advice."}