{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1406","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1406","heading":"Collection of tax by retailer or vendor","body":"Except as otherwise provided in Section 1 of this act, every\n\nretailer or vendor maintaining places of business both within and\n\nwithout this state and making sales of tangible personal property\n\nfrom a place of business outside this state for use in this state\n\nshall at the time of making such sales collect the use tax levied by\n\nSection 1401 et seq. of this title from the purchaser and give to\n\nthe purchaser a receipt therefor in the manner and form prescribed\n\nby the Tax Commission, if the Tax Commission shall, by regulation,\n\nrequire such receipt. Each retailer or vendor shall list with the\n\nTax Commission the name and address of all the retailer’s or\n\nvendor’s agents operating in this state and location of any and all\n\ndistribution or sales houses or offices or other places of business\n\nin this state. The retailer or vendor shall not collect the use tax\n\nlevied by Section 1402 of this title from a purchaser who is a\n\nholder of a direct payment permit issued pursuant to Section 1364.1\n\nof 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":"cf1d3ba195034e4705ae366170847fe93f8f2747b70e09bdc1e874e1443a247a","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1405","next":"us-ok/okla.-stat.-tit.-68-68-1406.1"},"notice":"GroundRules: Original legal text. Not legal advice."}