{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1392","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1392","heading":"Remote sellers, marketplace facilitators and referrers -","body":"Election to collect and remit tax - Permits.\n\nA. Subject to the provisions of subsections C and D of this\n\nsection, on or before July 1, 2018, and on or before June 1 of each\n\ncalendar year thereafter, beginning June 1, 2019, a marketplace\n\nfacilitator or a referrer that had aggregate sales of products\n\nwithin this state or delivered to locations within this state\n\nsubject to tax under Section 1354 or 1402 of this title worth at\n\nleast Ten Thousand Dollars ($10,000.00) during the immediately\n\npreceding twelve-calendar-month period shall file an election with\n\nthe Tax Commission to collect and remit the tax imposed under\n\nSection 1354 or 1402 of this title or to comply with the notice and\n\nreporting requirements. The election shall be made on a form and in\n\na manner prescribed by the Commission and, except as provided in\n\nsubsection E of this section, shall apply to the next succeeding\n\nfiscal year.\n\nB. A marketplace facilitator or a referrer that makes an\n\nelection under subsection A of this section to collect and remit the\n\ntax imposed under Section 1354 or 1402 of this title shall obtain a\n\npermit under Section 1364 or 1407 of this title. The collection\n\nobligation of a marketplace facilitator or a referrer that elects to\n\ncollect and remit tax imposed under Section 1354 or 1402 of this\n\ntitle also applies to any other taxes administered by the Tax\n\nCommission which are levied by local jurisdictions pursuant to\n\nSections 1370 through 1370.9 of this title and Sections 1411 and\n\n2701 of this title on a retail sale of a product.\n\nC. The requirement by a marketplace facilitator to make an\n\nelection under subsection A of this section shall only apply to\n\nsales through the marketplace facilitator's forum made by or on\n\nbehalf of a marketplace seller and shall not apply to sales made by\n\na marketplace facilitator on its own behalf.\n\nD. The requirement by a referrer to make an election under\n\nsubsection A of this section shall apply to sales:\n\n1. Directly resulting from a referral of a purchaser to a\n\nmarketplace seller;\n\n2. Directly resulting from a referral of a purchaser to a\n\nremote seller; and\n\n3. Of the referrer's own products.\n\nA referrer may make an election under subsection A of this section\n\nfor the sales described in paragraphs 1 and 2 of this subsection\n\nthat is different from the election made for the sales described in\n\nparagraph 3 of this subsection.\n\nE. An election made on or before July 1, 2018, shall be in\n\neffect for the 2018-2019 fiscal year. A marketplace facilitator or\n\na referrer may change an election to comply with the notice and\n\nreporting requirements to an election to collect and remit the tax\n\nimposed under Section 1354 or 1402 of this title at any time during\n\na fiscal year by filing a new election with the Commission and\n\nobtaining a permit under Section 1364 or 1407 of this title. The\n\nnew election shall be effective thirty (30) days after the filing\n\nand shall be effective for the balance of the fiscal year in which\n\nthe new election was filed and for the next succeeding fiscal year.\n\nF. A marketplace facilitator or a referrer who does not submit\n\nan election under subsection A of this section or a new election\n\nunder subsection E of this section shall be deemed to have elected\n\nto comply with the notice and reporting requirements.\n\nG. 1. A remote seller that had aggregate sales of products\n\nwithin this state or delivered to locations within this state\n\nsubject to tax under Section 1354 or 1402 of this title worth at\n\nleast One Hundred Thousand Dollars ($100,000.00) during the\n\npreceding or current calendar year shall collect and remit the tax\n\nimposed under Section 1354 or 1402 of this title. The duty to\n\ncollect and remit tax shall apply to the first calendar month\n\nsucceeding the month when the threshold provided in this paragraph\n\nis met.\n\n2. Sales in this state by a remote seller made through a\ne worth at\n\nleast One Hundred Thousand Dollars ($100,000.00) during the\n\npreceding or current calendar year shall collect and remit the tax\n\nimposed under Section 1354 or 1402 of this title. The duty to\n\ncollect and remit tax shall apply to the first calendar month\n\nsucceeding the month when the threshold provided in this paragraph\n\nis met.\n\n2. Sales in this state by a remote seller made through a\n\nmarketplace forum or a referrer's platform where the tax is\n\ncollected and remitted by the marketplace facilitator or referrer\n\nshall not be included in determining whether the remote seller has\n\nmet the threshold amount provided in this subsection.\n\nH. In addition to records that may be required to be maintained\n\nunder other applicable provisions of this title by a remote seller,\n\na marketplace facilitator or a referrer, a remote seller, a\n\nmarketplace facilitator, or a referrer subject to Sections 1391\n\nthrough 1397 of this title shall also be subject to Section 1365 of\n\nthis title relating to the keeping of records and Section 248 of\n\nthis title relating to the examination of records by the Commission\n\nand agents and employees of the Commission.","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":"9f66742185f727e4af6c05c8370aece94a22f0738c80beb0315063966d5664f7","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1391","next":"us-ok/okla.-stat.-tit.-68-68-1393"},"notice":"GroundRules: Original legal text. Not legal advice."}