{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1354.32","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1354.32","heading":"Database describing boundary changes for taxing","body":"jurisdictions.\n\nThe Oklahoma Tax Commission shall:\n\n1. Provide and maintain a database that describes boundary\n\nchanges for all taxing jurisdictions within this state for sales and\n\nuse tax purposes. This database shall include a description of the\n\nchange and the effective date of the change for sales and use tax\n\npurposes;\n\n2. Provide and maintain a database of all sales and use tax\n\nrates for all of the jurisdictions levying taxes within the state.\n\nFor the identification of the state, counties, and cities, codes\n\ncorresponding to the rates must be provided according to Federal\n\nInformation Processing Standards (FIPS) as developed by the National\n\nInstitute of Standards and Technology;\n\n3. Provide and maintain a database that assigns each five-digit\n\nand nine-digit zip code within the state to the proper tax rates and\n\njurisdictions. The lowest combined tax rate imposed in the zip code\n\narea shall apply if the area includes more than one tax rate in any\n\nlevel of taxing jurisdictions. The collections from an area that\n\nincludes more than one jurisdiction in a level shall be allocated\n\nbetween the jurisdictions according to the pro rata population of\n\neach jurisdiction in the area. If a nine-digit zip code designation\n\nis not available for a street address or if a seller or certified\n\nservice provider (CSP) is unable to determine the nine-digit zip\n\ncode designation applicable to a purchaser after exercising due\n\ndiligence to determine the designation, the seller or CSP may apply\n\nthe rate for the five-digit zip code area. For the purposes of this\n\nsection, there is a rebuttable presumption that a seller has\n\nexercised due diligence if the seller or CSP has attempted to\n\ndetermine the nine-digit zip code designation by utilizing software\n\napproved by the Tax Commission that makes this designation from the\n\nstreet address and the five-digit zip code applicable to the\n\npurchaser;\n\n4. Have the option of providing address-based database records\n\nfor assigning taxing jurisdictions and their associated rates which\n\nshall be in addition to the requirements of paragraph 3 of this\n\nsection. The database records must be in the same approved format\n\nas the database records pursuant to paragraph 3 of this section and\n\nmust meet the requirements developed pursuant to the federal Mobile\n\nTelecommunications Sourcing Act, 4 U.S.C. Sec. 119(a). If the Tax\n\nCommission develops and adopts address-based assignment database\n\nrecords pursuant to the Agreement, a seller or CSP may use those\n\ndatabase records in place of the five- and nine-digit zip code\n\ndatabase records provided for in paragraph 3 of this section. If a\n\nseller or CSP is unable to determine the applicable rate and\n\njurisdiction using an address-based database record after exercising\n\ndue diligence, the seller or CSP may apply the nine-digit zip code\n\ndesignation applicable to a purchase. If a nine-digit zip code\n\ndesignation is not available for a street address or if a seller or\n\nCSP is unable to determine the nine-digit zip code designation\n\napplicable to a purchase after exercising due diligence to determine\n\nthe designation, the seller or CSP may apply the rate for the five-\n\ndigit zip code area. For the purposes of this section, there is a\n\nrebuttable presumption that a seller or CSP has exercised due\n\ndiligence if the seller or CSP has attempted to determine the tax\n\nrate and jurisdiction by utilizing software approved by the\n\ngoverning board that makes this assignment from the address and zip\n\ncode information applicable to the purchase;\n\n5. Have the option, upon meeting the requirements of paragraph\n\n4 of this section, to certify vendor provided address-based\n\ndatabases for assigning tax rates and jurisdictions. The databases\n\nmust be in the same approved format as the database records pursuant\n\nto paragraph 4 of this section and must meet the requirements\nent from the address and zip\n\ncode information applicable to the purchase;\n\n5. Have the option, upon meeting the requirements of paragraph\n\n4 of this section, to certify vendor provided address-based\n\ndatabases for assigning tax rates and jurisdictions. The databases\n\nmust be in the same approved format as the database records pursuant\n\nto paragraph 4 of this section and must meet the requirements\n\ndeveloped pursuant to the federal Mobile Telecommunications Sourcing\n\nAct, 4 U.S.C.A., Sec. 119(a). If the Tax Commission certifies a\n\nvendor address-based database, a seller or CSP may use that database\n\nin place of the database provided for in paragraph 3 or 4 of this\n\nsection;\n\n6. Review software submitted for certification as a certified\n\nautomated system (CAS). The review shall include a review to\n\ndetermine that the program adequately classifies that state’s\n\nproduct-based exemptions. The Tax Commission shall certify its\n\nacceptance of the classifications made by the system;\n\n7. Relieve vendors and certified service providers from\n\nliability for having charged and collected the incorrect amount of\n\nsales or use tax resulting from the seller of the certified service\n\nprovider relying on erroneous data provided by the Tax Commission on\n\ntax rates, boundaries, or taxing jurisdiction assignments.\n\nProvided, the vendor or certified service provider shall not be\n\nrelieved from liability for errors resulting from the reliance on\n\nthe information provided pursuant to paragraph 3 of this section if\n\nthe Tax Commission has provided or certified an address-based system\n\npursuant to paragraph 4 or 5 of this section;\n\n8. Be authorized to provide relief from liability to vendors\n\nand certified service providers who are participating with the Tax\n\nCommission in the use of a sales and use tax collection system that\n\nincorporates one or more databases provided or certified by the Tax\n\nCommission under this section if the Tax Commission has reviewed and\n\napproved such sales and use tax collection system; and\n\n9. Relieve CSPs and Model 2 sellers from liability for not\n\ncollecting sales or use taxes resulting from the CSP or Model 2\n\nseller relying on the certification provided by the Tax Commission\n\npursuant to paragraph 6 of this section. If the Tax Commission\n\ndetermines that an item or transaction is incorrectly classified as\n\nto its taxability, it shall notify the CSP or Model 2 seller of the\n\nincorrect classification. The CSP or Model 2 seller shall have ten\n\n(10) days to revise the classification after receipt of notice from\n\nthe Tax Commission of the determination.","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":"288115d667082ddf9f836b797ff33316894d25e4bd6acac2341f4412150c39a3","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1354.31","next":"us-ok/okla.-stat.-tit.-68-68-1354.33"},"notice":"GroundRules: Original legal text. Not legal advice."}