{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1365.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1365.1","heading":"Model 1, Model 2, or Model 3 seller - Streamlined Sales","body":"and Use Tax Agreement - Returns in simplified format - Additional\n\ninformational returns.\n\nA. The Oklahoma Tax Commission shall allow any Model 1, Model 2\n\nor Model 3 seller, as defined in Section 1354.15 of Title 68 of the\n\nOklahoma Statutes, to submit its sales and use tax returns in a\n\nsimplified format. The Tax Commission shall promulgate rules\n\nproviding for the format in accordance with the Streamlined Sales\n\nand Use Tax Agreement. The Tax Commission is further authorized to\n\npromulgate rules requiring these sellers to file additional\n\ninformational returns. Provided, the informational returns may not\n\nbe required more frequently than every six (6) months.\n\nB. All remittances from sellers under Models 1, 2 and 3 shall\n\nbe remitted electronically.\n\nC. Any seller that is registered under the Agreement, which\n\ndoes not have a legal requirement to register in this state, and is\n\nnot a Model 1, Model 2 or Model 3 seller, shall submit its sales and\n\nuse tax returns as follows:\n\n1. Upon registration, the Tax Commission shall provide to the\n\nseller the returns required by this state;\n\n2. The seller shall file a return within one year of the month\n\nof initial registration, and on an annual basis in succeeding years;\n\nand\n\n3. In addition to the returns required in paragraph 2 of this\n\nsubsection, a seller shall submit returns in the month following any\n\nmonth in which the seller has accumulated state and local tax funds\n\nfor the state in the amount of One Thousand Dollars ($1,000.00) or\n\nmore.\n\nD. The Tax Commission shall participate with other states which\n\nare members of the Agreement in developing a more uniform sales and\n\nuse tax return that, when completed, would be available to all\n\nsellers.","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":"70b1f547444e1ee9422fce74f1263b0c587f34891bab3f0d86a5d8d8f3fae7b3","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1365","next":"us-ok/okla.-stat.-tit.-68-68-1366"},"notice":"GroundRules: Original legal text. Not legal advice."}