{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1354.29","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1354.29","heading":"Purchase of digital good, computer software delivered","body":"electronically, or service delivered electronically - Multiple\n\nPoints of Use (MPU) Exemption Form.\n\nA. Notwithstanding the provisions of Section 20 of this act, a\n\npurchaser of direct mail that is not a holder of a direct pay permit\n\nshall provide to the seller in conjunction with the purchase either\n\na Direct Mail Form or information to show the jurisdictions to which\n\nthe direct mail is delivered to recipients.\n\nUpon receipt of the Direct Mail Form, the seller is relieved of\n\nall obligations to collect, pay or remit the applicable tax and the\n\npurchaser is obligated to pay or remit the applicable tax on a\n\ndirect pay basis. A Direct Mail Form shall remain in effect for all\n\nfuture sales of direct mail by the seller to the purchaser until it\n\nis revoked in writing.\n\nUpon receipt of information from the purchaser showing the\n\njurisdictions to which the direct mail is delivered to recipients,\n\nthe seller shall collect the tax according to the delivery\n\ninformation provided by the purchaser. In the absence of bad faith,\n\nthe seller is relieved of any further obligation to collect tax on\n\nany transaction where the seller has collected tax pursuant to the\n\ndelivery information provided by the purchaser.\n\nB. If the purchaser of direct mail does not have a direct pay\n\npermit and does not provide the seller with either a Direct Mail\n\nForm or delivery information, as required by subsection A of this\n\nsection, the seller shall collect the tax according to paragraph 5\n\nof subsection A of Section 20 of this act. Nothing in this\n\nsubsection shall limit a purchaser’s obligation for sales or use tax\n\nto any state to which the direct mail is delivered.\n\nC. If a purchaser of direct mail provides the seller with\n\ndocumentation of direct pay authority, the purchaser shall not be\n\nrequired to provide a Direct Mail Form or delivery information to\n\nthe seller.","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":"42ec74e17aa1910c37dddcff50615f09a9fffaccbce5f97a4acb33385fbd5d44","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1354.27","next":"us-ok/okla.-stat.-tit.-68-68-1354.30"},"notice":"GroundRules: Original legal text. Not legal advice."}