{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1393","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1393","heading":"Marketplace facilitators and referrers - Non-election -","body":"Notice requirements.\n\nA. A marketplace facilitator or a referrer required to make an\n\nelection under subsection A of Section 1392 of this title that does\n\nnot elect to collect and remit the tax imposed by Section 1354 or\n\n1402 of this title shall comply with the applicable notice\n\nrequirements of this section.\n\nB. A marketplace facilitator subject to the requirements of\n\nthis section shall:\n\n1. Post a conspicuous notice on its forum that informs\n\npurchasers intending to purchase products for delivery to a location\n\nwithin this state that includes all of the following:\n\na. sales or use tax may be due in connection with the\n\npurchase and delivery of the products,\n\nb. the state requires the purchaser to file a return if\n\nuse tax is due in connection with the purchase and\n\ndelivery, and\n\nc. the notice is required by this section; and\n\n2. Provide a written notice to each purchaser at the time of\n\neach sale that includes all of the following:\n\na. a statement that sales or use tax is not being\n\ncollected in connection with the purchase,\n\nb. a statement that the purchaser may be required to\n\nremit use tax directly to the Tax Commission, and\n\nc. instructions for obtaining additional information from\n\nthe Commission regarding whether and how to remit use\n\ntax to the Commission.\n\nC. The notice required by paragraph 2 of subsection B of this\n\nsection must be prominently displayed on all invoices and order\n\nforms and on each sales receipt or similar document, whether in\n\npaper or electronic form, provided to the purchaser. No statement\n\nthat sales or use tax is not imposed on a transaction may be made by\n\na marketplace facilitator unless the transaction is exempt from\n\nsales and use tax pursuant to this title or other applicable state\n\nlaw.\n\nD. A referrer subject to the requirements of this section shall\n\npost a conspicuous notice on its platform that informs purchasers\n\nintending to purchase products for delivery to a location within\n\nthis state that includes all of the following:\n\n1. Sales or use tax may be due in connection with the purchase\n\nand delivery;\n\n2. The person to which the purchaser is being referred may or\n\nmay not collect and remit sales or use tax to the Commission in\n\nconnection with the transaction;\n\n3. The state requires the purchaser to file a return if use tax\n\nis due in connection with the purchase and delivery and not\n\ncollected by the person;\n\n4. The notice is required by this section;\n\n5. Instructions for obtaining additional information from the\n\nCommission regarding whether and how to remit use tax to the\n\nCommission; and\n\n6. If the person to whom the purchaser is being referred does\n\nnot collect sales or use tax on a subsequent purchase by the\n\npurchaser, the person may be required to provide information to the\n\npurchaser and the Commission about the purchaser's potential use tax\n\nliability.\n\nE. The notice required under subsection D of this section must\n\nbe prominently displayed and may include pop-up boxes or\n\nnotification by other means that appears when the referrer transfers\n\na purchaser to another person to complete the sale.","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":"fdc061577699b2a3f13fae86ef885be7aa1d8251caf6c810d4d8b1248843a6d9","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1392","next":"us-ok/okla.-stat.-tit.-68-68-1394"},"notice":"GroundRules: Original legal text. Not legal advice."}