{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1391","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1391","heading":"Definitions","body":"As used in this act:\n\n1. \"Affiliated person\" means a person that, with respect to\n\nanother person:\n\na. has a direct or indirect ownership interest of more\n\nthan five percent (5%) in the other person, or\n\nb. is related to the other person because a third person,\n\nor group of third persons who are affiliated with each\n\nother as defined in this subsection, holds a direct or\n\nindirect ownership interest of more than five percent\n\n(5%) in the related person;\n\n2. \"Forum\" means a place where sales at retail occur, whether\n\nphysical or electronic. The term includes a store, a booth, a\n\npublicly accessible Internet website, a catalog, or similar place;\n\n3. \"Marketplace facilitator\" means a person that facilitates\n\nthe sale at retail of a marketplace seller's product. For purposes\n\nof this section, a person facilitates a sale at retail if the person\n\nor an affiliated person:\n\na. lists or advertises products for sale at retail in any\n\nforum, and\n\nb. either directly or indirectly through agreements or\n\narrangements with third parties, collects the payment\n\nfrom the purchaser and transmits the payment to the\n\nperson selling the property.\n\nThe term includes a person that may also be a vendor;\n\n4. \"Marketplace seller\" means a person that has an agreement\n\nwith a marketplace facilitator pursuant to which the marketplace\n\nfacilitator facilitates sales for the person;\n\n5. \"Notice and reporting requirements\" means the notice\n\nrequirements under Section 1393 of this title and the reporting\n\nrequirements under Sections 1394 and 1395 of this title;\n\n6. \"Product\" means tangible personal property, services, or\n\nother transactions taxable under the Oklahoma Sales Tax Code,\n\nSection 1350 et seq. of this title. For purposes of this act, the\n\nterm product shall not include any hotel or motel the as-built\n\nconstruction of which contains more than twelve (12) rooms for\n\noccupancy in the regular course of business conducted by the hotel\n\nor motel;\n\n7. \"Referral\" means the transfer by a referrer of a potential\n\npurchaser to a person that advertises or lists products for sale on\n\nthe referrer's platform;\n\n8. a. \"Referrer\" means the person, other than a person\n\nengaging in the business of printing or publishing a\n\nnewspaper, that, pursuant to an agreement or\n\narrangement with a marketplace seller or remote\n\nseller, does the following:\n\n(1) agrees to list or advertise for sale at retail\n\none or more products of the marketplace seller or\n\nremote seller in a physical or electronic medium,\n\n(2) receives consideration from the marketplace\n\nseller or remote seller from the sale offered in\n\nthe listing or advertisement,\n\n(3) transfers by telecommunications, Internet link,\n\nor other means, a purchaser to a marketplace\n\nseller, remote seller, or affiliated person to\n\ncomplete a sale, and\n\n(4) does not collect a receipt from the purchaser for\n\nthe sale.\n\nb. The term does not include a person that:\n\n(1) provides Internet advertising services, and\n\n(2) does not provide the marketplace seller's or\n\nremote seller's shipping terms or advertise\n\nwhether a marketplace seller or remote seller\n\ncollects a sales or use tax.\n\nc. The term includes a person that may also be a vendor;\n\nand\n\n9. \"Remote seller\" means a person, other than a marketplace\n\nfacilitator, a marketplace seller, or a referrer, that does not\n\nmaintain a place of business in this state that, through a forum,\n\nsells products at retail, the sale or use of which is subject to the\n\ntax imposed by Section 1354 or 1402 of this title. The term does\n\nnot include an employee who in the ordinary scope of employment\n\nrenders services to his employer in exchange for wages and salaries.","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":"49cec7d0879f93dd4389262996c889ee3658a58f777af83b83013cc452a58bd0","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1377","next":"us-ok/okla.-stat.-tit.-68-68-1392"},"notice":"GroundRules: Original legal text. Not legal advice."}