{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1364.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1364.1","heading":"Direct payment permits","body":"A. Every person who qualifies pursuant to subsection B of this\n\nsection and desires to directly remit the taxes due under Section\n\n1350 et seq. of this title or Section 1401 et seq. of this title to\n\nthe Oklahoma Tax Commission rather than remit such taxes to the\n\nvendor may apply to the Tax Commission for a direct payment permit.\n\nThe permit shall be valid for three (3) years. Each such person\n\nshall file with the Tax Commission an application for a direct\n\npayment permit, setting forth such information as the Tax Commission\n\nmay require, including but not limited to:\n\n1. An agreement that is signed by the owner of the business or\n\nrepresentative of the business entity and as a natural person, and,\n\nin the case of a corporation, as a legally constituted officer\n\nthereof, that provides that the applicant agrees to:\n\na. accrue and remit all taxes imposed by Section 1350 et\n\nseq. of this title or Section 1401 et seq. of this\n\ntitle on the sale or use of all taxable personal\n\nproperty or services sold to or leased or rented by\n\nthe applicant. Provided, no tax shall be due from the\n\nholder of a direct payment permit on tangible personal\n\nproperty intended solely for use in other states, but\n\nwhich is stored in Oklahoma pending shipment to such\n\nother states or which is temporarily retained in\n\nOklahoma for the purpose of fabrication, repair,\n\ntesting, alteration, maintenance, or other service,\n\nb. pay such taxes as required by Section 1365 of this\n\ntitle. Provided, in lieu of monthly reports, persons\n\nqualifying pursuant to paragraph 2 of subsection B of\n\nthis section owing an average per month of Five\n\nHundred Dollars ($500.00) or less may file quarterly\n\nreports and remit taxes due thereunder to the Tax\n\nCommission on or before the twentieth day of the month\n\nfollowing the calendar quarter. If not paid on or\n\nbefore the twentieth day of such month, the tax shall\n\nbe delinquent,\n\nc. waive the discount permitted by Section 1367.1 of this\n\ntitle on the payment of all taxes remitted directly to\n\nthe Tax Commission; and\n\n2. A description of the accounting method by which the\n\napplicant proposes to differentiate between taxable and exempt\n\ntransactions.\n\nUpon verification that the applicant is eligible to receive a\n\ndirect payment permit, the Tax Commission shall issue a direct\n\npayment permit for the place of business set forth in the\n\napplication for the permit. The Tax Commission shall be the sole\n\njudge of the applicant's qualifications and may refuse to issue a\n\ndirect payment permit to an applicant. An applicant who has been\n\ndenied the issuance of a permit may submit an amended application or\n\nmay submit a new application after a reasonable period of time after\n\nthe denial of the original application.\n\nB. The following persons shall qualify for a direct payment\n\npermit as provided in subsection A of this section:\n\n1. Every person who makes purchases of Eight Hundred Thousand\n\nDollars ($800,000.00) or more annually in taxable items for use in\n\nOklahoma enterprises; or\n\n2. Every person who makes purchases of drugs for the treatment\n\nof human beings, medical appliances, medical devices and other\n\nmedical equipment including but not limited to corrective\n\neyeglasses, contact lenses, hearing aids, prosthetic devices,\n\ndurable medical equipment, and mobility-enhancing equipment for\n\nadministration or distribution by a practitioner, as defined in\n\nsubsection B of Section 1357.6 of this title, who is authorized by\n\nlaw to administer or distribute such items and the cost of such\n\nitems will be reimbursed under the Medicare or Medicaid program.\n\nC. For exempt purchases made by persons that have been issued a\n\npermit under paragraph 2 of subsection B of this section, the Tax\n\nCommission shall accept the following information, maintained\n\nseparate from confidential patient records, as an acceptable\nthe cost of such\n\nitems will be reimbursed under the Medicare or Medicaid program.\n\nC. For exempt purchases made by persons that have been issued a\n\npermit under paragraph 2 of subsection B of this section, the Tax\n\nCommission shall accept the following information, maintained\n\nseparate from confidential patient records, as an acceptable\n\naccounting method by which the applicant documents the purchase of\n\nitems exempt under Section 1357.6 of this title:\n\n1. Patient case number or account number;\n\n2. Type of insurance; and\n\n3. Item description or product number.\n\nD. Persons may only file a claim for refund of sales/use tax\n\nerroneously paid on purchases of items exempted pursuant to Section\n\n1357.6 of this title if the person presented the seller a direct pay\n\npermit issued pursuant to paragraph 2 of subsection B of this\n\nsection at the time of purchase of the items for which the refund is\n\nclaimed.","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":"fcb497525edf36ebe1eaeec87426e64bab1552e2c4d6ac4103f9022a6c9c4ad2","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1364","next":"us-ok/okla.-stat.-tit.-68-68-1364.2"},"notice":"GroundRules: Original legal text. Not legal advice."}