{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1365","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1365","heading":"When tax due - Reports - Records","body":"When Tax Due – Reports – Records.\n\nA. The tax levied hereunder shall be due and payable on the\n\nfirst day of each month, except as herein provided, by any person\n\nliable to remit or pay any tax due under Section 1350 et seq. of\n\nthis title. For the purpose of ascertaining the amount of the tax\n\npayable, it shall be the duty of all tax remitters, on or before the\n\ntwentieth day of each month, to deliver to the Oklahoma Tax\n\nCommission, upon forms prescribed and furnished by it, sales tax\n\nreports signed under oath, showing the gross receipts or gross\n\nproceeds arising from all sales taxable or nontaxable under Section\n\n1350 et seq. of this title during the preceding calendar month.\n\nSuch reports shall show such further information as the Tax\n\nCommission may require to enable it to compute correctly and collect\n\nthe tax herein levied. In addition to the information required on\n\nreports, the Tax Commission may request and the taxpayer must\n\nfurnish any information deemed necessary for a correct computation\n\nof the tax levied herein. Such tax remitter shall compute and remit\n\nto the Tax Commission the required tax due for the preceding\n\ncalendar month, the remittance or remittances of the tax to\n\naccompany the reports herein required. If not filed on or before\n\nthe twentieth day of such month, the tax shall be delinquent from\n\nsuch date. Reports timely mailed shall be considered timely filed.\n\nIf a report is not timely filed, interest shall be charged from the\n\ndate the report should have been filed until the report is actually\n\nfiled.\n\nB. Effective July 1, 2001, every person owing an average of One\n\nHundred Thousand Dollars ($100,000.00) or more per month in total\n\nsales taxes in the previous fiscal year shall remit the tax due and\n\nshall participate in the Tax Commission’s electronic funds transfer\n\nand electronic data interchange program, according to the following\n\nschedule:\n\n1. For sales from the first day through the fifteenth day of\n\neach month, the tax shall be due and payable on the twentieth day of\n\nsuch month and remitted to the Tax Commission by electronic funds\n\ntransfer. A taxpayer will be considered to have complied with the\n\nreporting requirements of this paragraph if, on or before the\n\ntwentieth day of such month, the taxpayer paid at least ninety\n\npercent (90%) of the liability for that fifteen-day period or at\n\nleast fifty percent (50%) of the taxpayer’s liability in the\n\nimmediate preceding calendar year for the same month as the month in\n\nwhich the fifteen-day period occurs; and\n\n2. For sales from the sixteenth day through the end of each\n\nmonth, the tax shall be due and payable on the twentieth day of the\n\nfollowing month and remitted to the Tax Commission by electronic\n\nfunds transfer.\n\nEvery person required to remit the tax due pursuant to this\n\nsubsection shall file its monthly sales tax report in accordance\n\nwith the Tax Commission’s electronic data interchange program on the\n\ntwentieth day of the month following the month the sales occurred.\n\nTaxes not paid on or before the due dates specified in this\n\nsubsection shall be delinquent from such dates.\n\nC. Effective March 1, 2002, every person owing an average of\n\nTwenty-five Thousand Dollars ($25,000.00) or more per month in total\n\nsales taxes in the previous fiscal year shall remit the tax due and\n\nshall participate in the Tax Commission’s electronic funds transfer\n\nand electronic data interchange program, according to the following\n\nschedule:\n\n1. For sales from the first day through the fifteenth day of\n\neach month, the tax shall be due and payable on the twentieth day of\n\nsuch month and remitted to the Tax Commission by electronic funds\n\ntransfer. A taxpayer will be considered to have complied with the\n\nreporting requirements of this paragraph if, on or before the\n\ntwentieth day of such month, the taxpayer paid at least ninety\nhedule:\n\n1. For sales from the first day through the fifteenth day of\n\neach month, the tax shall be due and payable on the twentieth day of\n\nsuch month and remitted to the Tax Commission by electronic funds\n\ntransfer. A taxpayer will be considered to have complied with the\n\nreporting requirements of this paragraph if, on or before the\n\ntwentieth day of such month, the taxpayer paid at least ninety\n\npercent (90%) of the liability for that fifteen-day period or at\n\nleast fifty percent (50%) of the taxpayer’s liability in the\n\nimmediate preceding calendar year for the same month as the month in\n\nwhich the fifteen-day period occurs; and\n\n2. For sales from the sixteenth day through the end of each\n\nmonth, the tax shall be due and payable on the twentieth day of the\n\nfollowing month and remitted to the Tax Commission by electronic\n\nfunds transfer.\n\nEvery person required to remit the tax due pursuant to this\n\nsubsection shall file its monthly sales tax report in accordance\n\nwith the Tax Commission’s electronic data interchange program on the\n\ntwentieth day of the month following the month the sales occurred.\n\nProvided, persons primarily engaged in selling lumber and other\n\nbuilding materials, including cement and concrete, except for home\n\ncenters classified under Industry No. 444110 of the North American\n\nIndustrial Classification System (NAICS) Manual, shall remit and\n\nreport as required in subsection A of this section, with the\n\nexception of taxes due on sales made during the periods of June 1\n\nthrough June 15, 2002, which shall be remitted and reported on June\n\n20, 2002, and June 1 through June 15, 2003, which shall be remitted\n\nand reported on June 20, 2003.\n\nTaxes not paid on or before the due dates specified in this\n\nsubsection shall be delinquent from such dates.\n\nD. Effective October 1, 2003, every person owing an average of\n\nTwo Thousand Five Hundred Dollars ($2,500.00) or more per month in\n\ntotal sales taxes in the previous fiscal year shall remit the tax\n\ndue and shall participate in the Tax Commission’s electronic funds\n\ntransfer and electronic data interchange program, according to the\n\nfollowing schedule:\n\n1. For sales from the first day through the fifteenth day of\n\neach month, the tax shall be due and payable on the twentieth day of\n\nsuch month and remitted to the Tax Commission by electronic funds\n\ntransfer. A taxpayer will be considered to have complied with the\n\nreporting requirements of this paragraph if, on or before the\n\ntwentieth day of such month, the taxpayer paid at least ninety\n\npercent (90%) of the liability for that fifteen-day period or at\n\nleast fifty percent (50%) of the taxpayer’s liability in the\n\nimmediate preceding calendar year for the same month as the month in\n\nwhich the fifteen-day period occurs; and\n\n2. For sales from the sixteenth day through the end of each\n\nmonth, the tax shall be due and payable on the twentieth day of the\n\nfollowing month and remitted to the Tax Commission by electronic\n\nfunds transfer.\n\nEvery person required to remit the tax due pursuant to this\n\nsubsection shall file its monthly sales tax report in accordance\n\nwith the Tax Commission’s electronic data interchange program on the\n\ntwentieth day of the month following the month the sales occurred.\n\nProvided, persons primarily engaged in selling lumber and other\n\nbuilding materials, including cement and concrete, except for home\n\ncenters classified under Industry No. 444110 of the North American\n\nIndustrial Classification System (NAICS) Manual, shall remit and\n\nreport as required in subsection A of this section.\n\nTaxes not paid on or before the due dates specified in this\n\nsubsection shall be delinquent from such dates.\n\nE. In lieu of monthly reports, tax remitters or taxpayers who\n\nare classified as Group Three vendors in Section 1350 et seq. of\n\nthis title or tax remitters or taxpayers whose total amount of tax\nn System (NAICS) Manual, shall remit and\n\nreport as required in subsection A of this section.\n\nTaxes not paid on or before the due dates specified in this\n\nsubsection shall be delinquent from such dates.\n\nE. In lieu of monthly reports, tax remitters or taxpayers who\n\nare classified as Group Three vendors in Section 1350 et seq. of\n\nthis title or tax remitters or taxpayers whose total amount of tax\n\nliability for any one month does not exceed Fifty Dollars ($50.00)\n\nmay file semiannual reports and remit taxes due thereunder to the\n\nTax Commission on or before the twentieth day of January and July of\n\neach year for the preceding six-month period. If not paid on or\n\nbefore the twentieth day of such month, the tax shall be delinquent.\n\nF. It shall be the duty of every tax remitter required to make\n\na sales tax report and pay any tax under Section 1350 et seq. of\n\nthis title to keep and preserve suitable records of the gross daily\n\nsales together with invoices of purchases and sales, bills of\n\nlading, bills of sale and other pertinent records and documents\n\nwhich may be necessary to determine the amount of tax due hereunder\n\nand such other records of goods, wares and merchandise, and other\n\nsubjects of taxation under Section 1350 et seq. of this title as\n\nwill substantiate and prove the accuracy of such returns. It shall\n\nalso be the duty of every person who makes sales for resale to keep\n\nrecords of such sales which shall be subject to examination by the\n\nTax Commission or any authorized employee thereof while engaged in\n\nchecking or auditing the records of any person required to make a\n\nreport under the terms of Section 1350 et seq. of this title. All\n\nsuch records shall remain in Oklahoma and be preserved for a period\n\nof three (3) years, unless the Tax Commission, in writing, has\n\nauthorized their destruction or disposal at an earlier date, and\n\nshall be open to examination at any time by the Tax Commission or by\n\nany of its duly authorized agents. The burden of proving that a\n\nsale was not a taxable sale shall be upon the person who made the\n\nsale.\n\nG. The purchaser must provide the vendor with the purchaser’s\n\nsales tax permit number, the direct payment permit number or a copy\n\nof the direct payment permit if the sale is made within Oklahoma.\n\nIn addition to furnishing the sales tax permit number to the vendor,\n\nthe purchaser must certify in writing to the vendor that the\n\npurchaser is engaged in the business of reselling the articles\n\npurchased. Failure to so certify, or to falsely certify with the\n\nknowledge that the items purchased are not for resale, shall be\n\nsufficient grounds upon which the Tax Commission may cause the\n\npurchaser’s sales tax permit to be canceled. Certification may be\n\nmade on the bill, invoice or sales slip retained by the vendor or by\n\nfurnishing a certification letter to the seller which contains the\n\nfollowing:\n\n1. The name and address of the purchaser;\n\n2. The sales tax permit number of the permit issued to the\n\npurchaser;\n\n3. A statement that the purchaser is engaged in the business of\n\nreselling the articles purchased, if applicable;\n\n4. A statement that the articles purchased are purchased for\n\nresale, if applicable; and\n\n5. The signature of the purchaser or a person authorized to\n\nlegally bind the purchaser.\n\nH. If a sales tax permit holder purchases goods, wares and\n\nmerchandise from a vendor on a regular basis, then the permit holder\n\nmay furnish the certification letter described in subsection G of\n\nthis section to the vendor and the vendor may subsequently make\n\nsales of tangible personal property to the permit holder without\n\nrequiring a certification letter or certification statement for each\n\nsubsequent sale. The permit holder must notify the seller of all\n\npurchases which are not for resale and remit the applicable amount\n\nof tax thereon. If the permit holder fails to notify the vendor of\nhis section to the vendor and the vendor may subsequently make\n\nsales of tangible personal property to the permit holder without\n\nrequiring a certification letter or certification statement for each\n\nsubsequent sale. The permit holder must notify the seller of all\n\npurchases which are not for resale and remit the applicable amount\n\nof tax thereon. If the permit holder fails to notify the vendor of\n\npurchases not intended for resale, then sufficient grounds shall\n\nexist for the Tax Commission to cancel the sales tax permit of the\n\npermit holder who so failed to notify the vendor.\n\nI. In lieu of filing reports as required in subsection A of\n\nthis section, tax remitters or taxpayers who agree to participate in\n\nthe Tax Commission’s electronic funds transfer and electronic data\n\ninterchange programs may file according to the following schedule:\n\n1. For sales from the first day through the fifteenth day of\n\neach month, the tax shall be due and payable on the twentieth day of\n\nsuch month and remitted to the Tax Commission by electronic funds\n\ntransfer. A taxpayer will be considered to have complied with the\n\nreporting requirements of this paragraph if, on or before the\n\ntwentieth day of such month, the taxpayer paid at least ninety\n\npercent (90%) of the liability for that fifteen-day period or at\n\nleast fifty percent (50%) of the taxpayer’s liability in the\n\nimmediate preceding calendar year for the same month as the month in\n\nwhich the fifteen-day period occurs; and\n\n2. For sales from the sixteenth day through the end of each\n\nmonth, the tax shall be due and payable on the twentieth day of the\n\nfollowing month and remitted to the Tax Commission by electronic\n\nfunds transfer.\n\nEvery person required to remit the tax due pursuant to this\n\nsubsection shall file its monthly sales tax report in accordance\n\nwith the Tax Commission’s electronic data interchange program on the\n\ntwentieth day of the month following the month the sales occurred.\n\nTaxes not paid on or before the due dates specified in this\n\nsubsection shall be delinquent from such dates.","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":"9eb7407b508f37bfe108549bd9af95719110022f5fab020968b3fba3a0843f01","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1364.3","next":"us-ok/okla.-stat.-tit.-68-68-1365.1"},"notice":"GroundRules: Original legal text. Not legal advice."}