{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1395","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1395","heading":"Marketplace facilitators and referrers - Written report","body":"to the Tax Commission.\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, submit a report\n\nto the Tax Commission. The report shall include, with respect to\n\neach purchaser required to receive the notice under paragraph 2 of\n\nsubsection B of Section 1393 of this title during the immediately\n\npreceding calendar year, the following:\n\n1. The purchaser's name;\n\n2. The purchaser's billing address and, if different, the\n\npurchaser's last-known mailing address;\n\n3. The address within this state to which products were\n\ndelivered to the purchaser;\n\n4. The aggregate dollar amount of the purchaser's purchases\n\nfrom the marketplace facilitator; and\n\n5. The name and address of the marketplace facilitator or\n\nmarketplace seller that made the sales to the purchaser.\n\nB. 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, submit a report to the\n\nCommission. The report shall include a list of persons who received\n\nthe notice required under subsection D of Section 1394 of this\n\ntitle.\n\nC. The Commission shall prescribe the forms of the reports\n\nrequired under this section and shall make them available on its\n\npublicly accessible Internet website. The reports shall be\n\nsubmitted electronically in such manner as the Commission shall\n\nrequire.\n\nD. A report required under this section shall be submitted by\n\nan officer of the marketplace facilitator or the referrer and shall\n\ninclude a statement, made under penalty of perjury, by the officer\n\nthat the remote seller, the marketplace facilitator or the referrer\n\nmade reasonable efforts to comply with the notice and reporting\n\nrequirements of Sections 1391 through 1397 of this title.","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":"3abc1b15cdf3db43608bea87f11b3726af220b3b5ed94c1b26dab671a4d3ef7a","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1394","next":"us-ok/okla.-stat.-tit.-68-68-1396"},"notice":"GroundRules: Original legal text. Not legal advice."}