{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1361","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1361","heading":"Consumer to pay tax - Vendor to collect tax - Penalties","body":"for failure to collect.\n\nA. 1. Except as otherwise provided by subsection C of this\n\nsection, the tax levied by Section 1350 et seq. of this title shall\n\nbe paid by the consumer or user to the vendor as trustee for and on\n\naccount of this state. Except as otherwise provided by subsection C\n\nof this section, each and every vendor in this state shall collect\n\nfrom the consumer or user the full amount of the tax levied by\n\nSection 1350 et seq. of this title, or an amount equal as nearly as\n\npossible or practicable to the average equivalent thereof. Every\n\nperson required to collect any tax imposed by Section 1350 et seq.\n\nof this title shall be personally liable for the tax.\n\n2. However, the Oklahoma Tax Commission shall relieve sellers\n\nor certified service providers that follow the requirements of this\n\nsection from the tax otherwise applicable if it is determined that\n\nthe purchaser improperly claimed an exemption and to hold the\n\npurchaser liable for the nonpayment of tax. This relief from\n\nliability does not apply to:\n\na. a seller or certified service provider (CSP) who\n\nfraudulently fails to collect tax,\n\nb. a seller who solicits purchasers to participate in the\n\nunlawful claim of an exemption, or\n\nc. a seller who accepts an exemption certificate when the\n\npurchaser claims an entity-based exemption when:\n\n(1) the subject of the transaction sought to be\n\ncovered by the exemption certificate is actually\n\nreceived by the purchaser at a location operated\n\nby the seller, and\n\n(2) the Tax Commission provides an exemption\n\ncertificate that clearly and affirmatively\n\nindicates that the claimed exemption is not\n\navailable in this state.\n\n3. The Tax Commission shall relieve a seller or CSP of the tax\n\notherwise applicable if the seller obtains a fully completed\n\nexemption certificate or captures the relevant data elements\n\nrequired by the Tax Commission within ninety (90) days subsequent to\n\nthe date of sale.\n\nIf the seller or CSP has not obtained an exemption certificate\n\nor all relevant data elements as provided by the Tax Commission, the\n\nseller may, within one hundred twenty (120) days subsequent to a\n\nrequest for substantiation, either prove that the transaction was\n\nnot subject to tax by other means or obtain a fully completed\n\nexemption certificate from the purchaser, taken in good faith.\n\nThe Tax Commission shall relieve a seller or CSP of the tax\n\notherwise applicable if it obtains a blanket exemption certificate\n\nfor a purchaser with which the seller has a recurring business\n\nrelationship. The Tax Commission shall not request from the seller\n\nor CSP renewal of blanket certificates or updates of exemption\n\ncertificate information or data elements when there is a recurring\n\nbusiness relationship between the buyer and seller. For purposes of\n\nthis section, a recurring business relationship exists when a period\n\nof no more than twelve (12) months elapses between sales\n\ntransactions.\n\n4. Upon the granting of relief from liability to the vendor as\n\nprovided in this section, the purchaser shall be liable for the\n\nremittance of the tax, interest and penalty due thereon and the Tax\n\nCommission shall pursue collection thereof from the purchaser in any\n\nmanner in which sales tax may be collected from a vendor.\n\nB. Except as otherwise provided by subsection C of this\n\nsection, vendors shall add the tax imposed by Section 1350 et seq.\n\nof this title, or the average equivalent thereof, to the sales\n\nprice, charge, consideration, gross receipts or gross proceeds of\n\nthe sale of tangible personal property or services taxed by Section\n\n1350 et seq. of this title, and when added such tax shall constitute\n\na part of such price or charge, shall be a debt from the consumer or\n\nuser to vendor until paid, and shall be recoverable at law in the\n\nsame manner as other debts.\n\nC. A person who has obtained a direct payment permit as\nn, gross receipts or gross proceeds of\n\nthe sale of tangible personal property or services taxed by Section\n\n1350 et seq. of this title, and when added such tax shall constitute\n\na part of such price or charge, shall be a debt from the consumer or\n\nuser to vendor until paid, and shall be recoverable at law in the\n\nsame manner as other debts.\n\nC. A person who has obtained a direct payment permit as\n\nprovided in Section 1364.1 of this title shall accrue all taxes\n\nimposed pursuant to Section 1354 or 1402 of this title on all\n\npurchases made by the person pursuant to the permit at the time the\n\npurchased items are first used or consumed in a taxable manner and\n\npay the accrued tax directly to the Oklahoma Tax Commission on\n\nreports as required by Section 1365 of this title.\n\nD. Except as otherwise provided by subsection C of this\n\nsection, a vendor who willfully or intentionally fails, neglects or\n\nrefuses to collect the full amount of the tax levied by Section 1350\n\net seq. of this title, or willfully or intentionally fails, neglects\n\nor refuses to comply with the provisions of Section 1350 et seq. of\n\nthis title, or remits or rebates to a consumer or user, either\n\ndirectly or indirectly, and by whatsoever means, all or any part of\n\nthe tax levied by Section 1350 et seq. of this title, or makes in\n\nany form of advertising, verbally or otherwise, any statement which\n\nimplies that the vendor is absorbing the tax, or paying the tax for\n\nthe consumer or user by an adjustment of prices or at a price\n\nincluding the tax, or in any manner whatsoever, shall be deemed\n\nguilty of a misdemeanor, and upon conviction thereof shall be fined\n\nnot more than Five Hundred Dollars ($500.00), and upon conviction\n\nfor a second or other subsequent offense shall be fined not more\n\nthan One Thousand Dollars ($1,000.00), or incarcerated for not more\n\nthan sixty (60) days, or both. Provided, sales by vending machines\n\nmay be made at a stated price which includes state and any municipal\n\nsales tax.\n\nE. A consumer or user who willfully or intentionally fails,\n\nneglects or refuses to pay the full amount of tax levied by Section\n\n1350 et seq. of this title or willfully or intentionally uses a\n\nsales tax permit or direct payment permit which is invalid, expired,\n\nrevoked, canceled or otherwise limited to a specific line of\n\nbusiness or willfully or intentionally issues a resale certificate\n\nto a vendor to evade the tax levied by Section 1350 et seq. of this\n\ntitle shall be subject to a penalty in the amount of Five Hundred\n\nDollars ($500.00) per reporting period upon determination thereof,\n\nwhich shall be apportioned as provided for the apportionment of the\n\ntax.\n\nF. Any sum or sums collected or accrued or required to be\n\ncollected or accrued in Section 1350 et seq. of this title shall be\n\ndeemed to be held in trust for the State of Oklahoma, and, as\n\ntrustee, the collecting vendor or holder of a direct payment permit\n\nas provided for in Section 1364.1 of this title shall have a\n\nfiduciary duty to the State of Oklahoma in regards to such sums and\n\nshall be subject to the trust laws of this state.\n\nG. Notwithstanding the provisions of this section, the sales\n\ntax associated with the purchase of a motor vehicle shall be paid by\n\nthe consumer in the same manner and time as the motor vehicle excise\n\ntax for said motor vehicle is due.","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":"d6fc8a2315141ac991852b520112cb5b1f32a03a7832ba003c7a9272ac6e1712","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1360","next":"us-ok/okla.-stat.-tit.-68-68-1361.1"},"notice":"GroundRules: Original legal text. Not legal advice."}