{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1362","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1362","heading":"Remittance of tax - Tax brackets","body":"A. Except as otherwise provided by Section 1361 of this title,\n\nthe tax levied pursuant to the provisions of the Oklahoma Sales Tax\n\nCode shall be remitted or paid to the Oklahoma Tax Commission by the\n\nvendor of tangible personal property, services, privileges,\n\nadmissions, dues, fees, or any other item subject to the tax levied\n\npursuant to the provisions of the Oklahoma Sales Tax Code.\n\nB. The amount of tax to be collected by the vendor or to be\n\nremitted by the holder of a direct payment permit on each sale shall\n\nbe the applicable percentage of the gross receipts or gross proceeds\n\nthereof as provided by Section 1354 of this title. The applicable\n\npercentage shall equal the combination of the state and any\n\napplicable municipal and county sales tax rates. In computing the\n\ntax to be collected or remitted as the result of any transaction,\n\nthe tax amount must be carried to the third decimal place when the\n\ntax amount is expressed in dollars. The tax must be rounded to a\n\nwhole cent using a method that rounds up to the next cent whenever\n\nthe third decimal place is greater than four. The vendor or direct\n\npayment permit holder may elect to compute the tax due on\n\ntransactions on an item or invoice basis.\n\nC. For the convenience of the vendor or direct payment permit\n\nholder, the Tax Commission is hereby authorized to establish and\n\nrevise, when necessary, bracket system guidelines to be followed in\n\ncollecting the tax levied pursuant to the provisions of the Oklahoma\n\nSales Tax Code, any municipal sales tax, or county sales tax.\n\nThe use of bracket system guidelines does not relieve the vendor\n\nor direct payment permit holder from the duty and liability to remit\n\nto the Tax Commission, an amount equal to the applicable percentage\n\nof the gross receipts or gross proceeds derived from all sales\n\nduring the taxable period as provided by Section 1354 of this title.\n\nD. Except as otherwise provided by Section 1361 of this title,\n\neach person required pursuant to the provisions of the Oklahoma\n\nSales Tax Code to make a sales tax report shall include in the gross\n\nproceeds derived from sales to consumers or users, the sales value\n\nof all tangible personal property which has been purchased for\n\nresale, manufacturing, or further processing, and withdrawn from\n\nstock in trade for use or consumption during the taxable period\n\ncovered by such report, and shall pay the tax on the sales value of\n\nthis tangible personal property withdrawn from stock in trade for\n\nconsumption or use; provided, such tax shall not be due on such\n\ntangible personal property which has been donated for the purpose of\n\nassisting persons affected by the tornadoes in the calendar year\n\n2013 or any subsequent year for which a Presidential Major Disaster\n\nDeclaration was issued or a tornado occurring in the calendar year\n\n2012 or calendar year 2013 for which a Presidential Major Disaster\n\nDeclaration was not issued.\n\nE. All persons, either within or without the state, selling\n\nmerchandise or other tangible personal property in this state\n\nthrough peddlers, solicitors, or other salespersons who do not have\n\nestablished places of business in this state, shall remit or pay the\n\ntax levied pursuant to the provisions of the Oklahoma Sales Tax Code\n\nand shall be required to file reports and pay the taxes due on all\n\nsales made to consumers or users by themselves or by their peddlers,\n\nsolicitors, or other salespersons.\n\nF. All persons defined as Group Five vendors remitting sales\n\ntax based upon use of motor fuel or diesel fuel as a sale shall\n\ninclude in a monthly sales tax report the number of gallons of fuel\n\nso used and the sales price of the motor fuel or diesel fuel. The\n\namount of tax to be remitted by the Group Five vendor shall be the\n\napplicable percentage as provided by Section 1354 of this title, of\n\nthe sales price of the fuel used during the applicable reporting\n\nperiod.","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":"d1050e8d5e1bd85f039bb4e9bda8a574c03b86f30d86622618a9b9eebf47b37e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1361.2","next":"us-ok/okla.-stat.-tit.-68-68-1363"},"notice":"GroundRules: Original legal text. Not legal advice."}