{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1394","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1394","heading":"Marketplace facilitators and referrers - Written report","body":"to purchasers or remote sellers.\n\nA. A marketplace facilitator required to make an election under\n\nsubsection A of Section 1392 of this title that does not elect to\n\ncollect and remit the tax imposed by Section 1354 or 1402 of this\n\ntitle shall, no later than January 31 of each year, provide a\n\nwritten report to each purchaser required to receive the notice\n\nunder paragraph 2 of subsection B of Section 1393 of this title\n\nduring the immediately preceding calendar year that includes all of\n\nthe following:\n\n1. A statement that the marketplace facilitator did not collect\n\nsales or use tax in connection with the purchaser's transactions\n\nwith the marketplace facilitator and that the purchaser may be\n\nrequired to remit use tax to the Tax Commission;\n\n2. A list, by date, indicating the type and purchase price of\n\neach product purchased or leased by the purchaser from the\n\nmarketplace facilitator and delivered to a location within this\n\nstate;\n\n3. Instructions for obtaining additional information from the\n\nCommission regarding whether and how to remit use tax to the\n\nCommission;\n\n4. A statement that the marketplace facilitator is required to\n\nsubmit a report to the Commission under Section 1395 of this title\n\nthat includes the name of the purchaser and the aggregate dollar\n\namount of the purchaser's purchases from the marketplace\n\nfacilitator; and\n\n5. Such additional information as the Commission may reasonably\n\nrequire.\n\nB. The Commission shall prescribe the form of the report\n\nrequired under subsection A of this section and shall make the form\n\navailable on its publicly accessible Internet website.\n\nC. The report required under subsection A of this section shall\n\nbe mailed by first-class mail in an envelope prominently marked with\n\nwords indicating that important tax information is enclosed to the\n\npurchaser's billing addresses, if known, or, if unknown, to the\n\npurchaser's shipping address. If the purchaser's billing and\n\nshipping addresses are unknown, the report shall be sent\n\nelectronically to the purchaser's last-known email address with a\n\nsubject heading indicating that important tax information is being\n\nprovided.\n\nD. A referrer required to make an election under subsection A\n\nof Section 1392 of this title that does not elect to collect and\n\nremit the tax imposed by Section 1354 or 1402 of this title shall,\n\nno later than January 31 of each year, provide a written notice to\n\neach remote seller to whom the referrer transferred a potential\n\npurchaser located in this state during the immediately preceding\n\ncalendar year that includes all of the following:\n\n1. A statement that a sales or use tax may be imposed by the\n\nstate on the transaction;\n\n2. A statement that the remote seller may be required to\n\ncollect the tax as required by subsection G of Section 1392 of this\n\ntitle; and\n\n3. Instructions for obtaining additional information regarding\n\nsales and use tax from 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":"a7c5c00e68952cc40b74aac4a49023d0c705401d83609b5c356b6916c6b0fa7c","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1393","next":"us-ok/okla.-stat.-tit.-68-68-1395"},"notice":"GroundRules: Original legal text. Not legal advice."}