{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1361.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1361.1","heading":"Consumer exempt from tax - Liability of vendor -","body":"Confidentiality.\n\nA. If a vendor, in good faith, timely accepts from a consumer\n\nproperly completed documentation certified by the Oklahoma Tax\n\nCommission that such consumer is exempt from the taxes levied by the\n\nOklahoma Sales Tax Code, the vendor shall be relieved of any\n\nliability for any sales tax or the duty to collect any sales tax\n\nimposed by the provisions of Section 1361 of this title upon such\n\nvendor with respect to such sale.\n\nB. A vendor who has actual knowledge that a consumer is\n\nentitled to an exemption under paragraph 34 of Section 1357 of this\n\ntitle and who willfully or intentionally refuses to honor the\n\nexemption shall be punished by an administrative fine of Five\n\nHundred Dollars ($500.00) per offense. A second or subsequent\n\nviolation of this subsection shall be unlawful and constitute a\n\nmisdemeanor offense punishable by a fine of not more than Five\n\nHundred Dollars ($500.00) per such offense, in addition to any\n\nadministrative fine. The Tax Commission shall refer any vendor who\n\nhas more than once willfully or intentionally refused to honor the\n\nexemption, whether fined or not, to the district attorney where the\n\nvendor is located for prosecution. For the purposes of this\n\nsubsection, “vendor” means any individual most responsible for\n\nsupervising, and the conduct of, any employee who intentionally\n\nrefuses to honor the exemption including, but not limited to, a\n\nmanager, owner, partner or corporate officer.\n\nC. Any written communication between the Commission and any\n\nholder of a sales tax permit that is an attempt by the Commission to\n\nenforce the provisions of this section shall be public and,\n\nnotwithstanding any other provision of law, no presumption of\n\nconfidentiality shall exist for such communications. The Commission\n\nshall, upon request of any consumer entitled to an exemption under\n\nparagraph 34 of Section 1357 of this title, transmit to such\n\nconsumer copies of such communication.","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":"fc29f042af1b9cdb3138bcd2b3ed8aa2680caeff73f54a4499a45346ff47b262","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1361","next":"us-ok/okla.-stat.-tit.-68-68-1361.2"},"notice":"GroundRules: Original legal text. Not legal advice."}