{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1354.31","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1354.31","heading":"Entry into Streamlined Sales and Use Tax Agreement -","body":"Monetary allowance from taxes collected - Compensation for start-up\n\ncosts.\n\nA. If the Oklahoma Tax Commission enters into the Streamlined\n\nSales and Use Tax Agreement under Section 1354.18 of this title, the\n\nTax Commission is authorized to provide a monetary allowance from\n\nthe taxes collected to each of the following:\n\n1. A certified service provider, in accordance with the\n\nagreement and under the terms of the contract signed with the\n\nprovider;\n\n2. Any vendor registered under the agreement that selects a\n\ncertified automated system to perform part of its sales or use tax\n\nfunctions; and\n\n3. Any vendor registered under the agreement that uses a\n\nproprietary system to calculate taxes due and has entered into a\n\nperformance agreement with states that are members to the\n\nStreamlined Sales and Use Tax Agreement.\n\nB. The monetary allowance provided for in paragraph 2 or 3 of\n\nsubsection A of this section shall be given to the vendor for the\n\nperiod established by, and at the rate set in, the Streamlined Sales\n\nand Use Tax Agreement entered into under Section 1354.18 of Title 68\n\nof the Oklahoma Statutes if the Tax Commission determines that such\n\nterms are reasonable and provide adequate incentive for such\n\nvendors.\n\nC. Any vendor that is a remote seller that initially contracts\n\nwith a certified service provider for the collection and remittance\n\nof sales and use taxes to this state on or after October 1, 2010,\n\nand before July 1, 2011, shall be allowed compensation for the\n\nstart-up costs associated with utilizing a certified service\n\nprovider as provided in this subsection. The seller shall be\n\nallowed to retain twenty percent (20%) of the sales and use taxes\n\ncollected by such seller, for a period of up to six (6) months,\n\nbeginning with the first month such taxes are remitted by the\n\ncertified service provider. The total amount retained by the seller\n\nas compensation may not exceed the sum of Five Hundred Dollars\n\n($500.00). A seller which retains such compensation shall be\n\nrequired to continue to collect and remit applicable sales and use\n\ntaxes for a period of at least thirty-six (36) months. A seller\n\nwhich does not continue to collect and remit applicable sales and\n\nuse taxes for a period of at least thirty-six (36) months shall be\n\nrequired to forfeit and repay all compensation to this state that it\n\nhad retained pursuant to this subsection.\n\nD. On or after October 1, 2010, in addition to any compensation\n\nprovided pursuant to subsection C of this section, and in lieu of\n\nthe deduction provided by subsections A, B, C and D of Section\n\n1367.1 of this title, a remote seller that collects and remits sales\n\nand use taxes to this state shall be eligible, at the option of the\n\nseller, for either the compensation in the amounts, and subject to\n\nthe limitations provided in the Streamlined Sales and Use Tax\n\nAgreement, or for the Oklahoma Tax Commission to assume the direct\n\ncost of contracting with a certified service provider. In the event\n\nthe Streamlined Sales and Use Tax Agreement has not adopted\n\nprovisions for vendor compensation, a remote seller shall be\n\neligible, at the option of the seller, for the deductions provided\n\nby Section 1367.1 of this title or for the Oklahoma Tax Commission\n\nto assume the direct cost of contracting with a certified service\n\nprovider.\n\nE. For purposes of this section, the term “remote seller” shall\n\nmean a seller that would not register to collect sales and use taxes\n\nin this state but for the ability of this state to require such\n\nremote seller to collect sales or use tax under federal authority.","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":"c2e7835501b3a47c762c6675906b2a5441b3e49b4a21092d592470f88cf9abf7","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1354.30","next":"us-ok/okla.-stat.-tit.-68-68-1354.32"},"notice":"GroundRules: Original legal text. Not legal advice."}