{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1364.2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1364.2","heading":"Special events - Permit - Fee - Sales tax collection by","body":"vendors - Report - Annual events - Definitions.\n\nA. Promoters or organizers of special events shall submit an\n\napplication for a special event permit to the Oklahoma Tax\n\nCommission at least twenty (20) days prior to the special event.\n\nThe application shall be accompanied by a fee of Fifty Dollars\n\n($50.00). The application shall include the location and dates of\n\nthe special event, expected number of vendors, and any other\n\ninformation that may be required by the Tax Commission. A separate\n\npermit shall be required for each special event and must be\n\nprominently displayed. Multiple events held at the same location\n\nduring the calendar year may be included in one application.\n\nB. All monies received from such fees shall be paid to the\n\nState Treasurer and placed to the credit of the General Revenue Fund\n\nof the State Treasurer.\n\nC. Promoters or organizers shall provide vendor letters or\n\nforms to special event vendors for reporting sales tax collections\n\nand any other information that may be required by the Tax\n\nCommission.\n\nD. Unless otherwise provided in this section, special event\n\nvendors shall collect sales tax from purchasers of tangible personal\n\nproperty and services taxable under Section 1350 et seq. of this\n\ntitle and shall remit the tax, along with a sales tax report, to the\n\npromoter or organizer.\n\nE. Within fifteen (15) days following the conclusion of the\n\nspecial event, the organizer or promoter shall forward all reports\n\nand payments to the Tax Commission along with a completed sales tax\n\nreport. If not filed on or before the fifteenth day, the tax shall\n\nbe delinquent from such date. Reports timely mailed shall be\n\nconsidered timely filed. If a report is not timely filed, interest\n\nshall be charged from the date the report should have been filed\n\nuntil the report is actually filed.\n\nF. At least ten (10) days prior to the start of the special\n\nevent, the organizer or promoter shall submit a list of all vendors\n\nregistered to attend the event. Within fifteen (15) days following\n\nthe conclusion of the special event, the organizer or promoter shall\n\nalso submit a list of vendors who actually attended each event.\n\nEach list shall include the vendor's name, address, telephone\n\nnumber, email address and taxpayer identification number. If a\n\nvendor holds an Oklahoma sales tax permit issued under Section 1364\n\nof this title, the permit numbers shall also be included.\n\nG. Promoters and organizers shall only be liable for failure to\n\nreport and remit all taxes that are remitted to them by special\n\nevent vendors.\n\nH. Promoters or organizers of a special event that is held on\n\nan annual basis during the same thirty-day period each year may\n\nrequest that the Tax Commission limit their responsibilities to the\n\nfollowing:\n\n1. Submitting of an application for a special event permit as\n\nprovided in subsection A of this section;\n\n2. Providing report forms to special event vendors as provided\n\nin subsection C of this section; and\n\n3. Within fifteen (15) days following the conclusion of the\n\nspecial event, submitting a list of special event vendors at each\n\nevent, including the vendor's name, address, and telephone number.\n\nSuch requests may be denied by the Tax Commission for reasons\n\nincluding, but not limited to, failure by the promoter to comply\n\nwith the requirements of this section or failure by vendors of the\n\npromoter's previous special events to comply with the provisions of\n\nsubsection I of this section.\n\nI. Special event vendors of special events that are approved\n\nunder subsection H of this section shall remit the tax along with a\n\nsales tax report directly to the Tax Commission within fifteen (15)\n\ndays following the conclusion of the special event. If not filed on\n\nor before the fifteenth day, the tax shall be delinquent from such\n\ndate. Reports timely mailed shall be considered timely filed. If a\nSpecial event vendors of special events that are approved\n\nunder subsection H of this section shall remit the tax along with a\n\nsales tax report directly to the Tax Commission within fifteen (15)\n\ndays following the conclusion of the special event. If not filed on\n\nor before the fifteenth day, the tax shall be delinquent from such\n\ndate. Reports timely mailed shall be considered timely filed. If a\n\nreport is not timely filed, interest shall be charged from the date\n\nthe report should have been filed until the report is actually\n\nfiled.\n\nJ. As used in this section:\n\n1. \"Promoter\" or \"organizer\" means any person who organizes or\n\npromotes a special event which results in the rental, occupation, or\n\nuse of any structure, lot, tract of land, sample or display case,\n\ntable, or any other similar items for the exhibition and sale of\n\ntangible personal property or services taxable under Section 1350 et\n\nseq. of this title by special event vendors;\n\n2. \"Special event\" means an entertainment, amusement,\n\nrecreation, or marketing event that occurs at a single location on\n\nan irregular basis and at which tangible personal property is sold.\n\n\"Special event\" shall include, but not be limited to, gun shows,\n\nknife shows, craft shows, antique shows, flea markets, carnivals,\n\nbazaars, art shows, and other merchandise displays or exhibits.\n\nSpecial event shall not include any county, district, or state fair\n\nor public or private school or university-sponsored event. Special\n\nevent shall not include an event sponsored by a city or town that\n\nincludes less than ten special event vendors or any event sponsored\n\nby a church organization exempt from federal income tax pursuant to\n\nSection 501(c)(3) of the Internal Revenue Code. Special event shall\n\nnot include a registered farmers market which is a designated area\n\nin which farmers, growers or producers from a defined region gather\n\non a regularly scheduled basis to sell at retail nonpotentially\n\nhazardous farm food products and whole-shell eggs to the public; and\n\n3. \"Special event vendor\" means a person making sales of\n\ntangible personal property or services taxable under Section 1350 et\n\nseq. of this title at a special event within this state and who is\n\nnot permitted under Section 1364 of this title.","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":"3a89767e171eb4b64d83156c8f9a2117b4247a8d98e2685fc569776b052549de","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1364.1","next":"us-ok/okla.-stat.-tit.-68-68-1364.3"},"notice":"GroundRules: Original legal text. Not legal advice."}