{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1406.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1406.1","heading":"Notification of imposed use tax on out-of-state sales","body":"A. Each retailer or vendor making sales of tangible personal\n\nproperty from a place of business outside this state for use in this\n\nstate that is not required to collect use tax, shall provide\n\nnotification on its retail Internet website or retail catalog and\n\ninvoices provided to its customers that use tax is imposed and must\n\nbe paid by the purchaser, unless otherwise exempt, on the storage,\n\nuse, or other consumption of the tangible personal property in this\n\nstate. The notification shall be readily visible. It is further\n\nprovided that no retailer shall advertise on its retail Internet\n\nwebsite or retail catalog that there is no tax due on purchases made\n\nfrom the retailer for use in this state. The provisions of this\n\nsection, except for notification on invoices, shall apply to online\n\nauction websites. The Oklahoma Tax Commission is hereby authorized\n\nand directed to define the term \"online auction websites\" through\n\nthe promulgation of a rule. The rule shall include an exception for\n\nwebsites with sales below a threshold to be set by the Tax\n\nCommission.\n\nB. The provisions of this section shall not be effective as law\n\nuntil an administrative rule, whether an emergency rule or permanent\n\nrule or both, has become effective as law pursuant to the Oklahoma\n\nAdministrative Procedures Act.","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":"d4ea33dc87f9229c6851caabc7be6fa139f1bd5deb1ffa806bfac6d4b13293cb","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1406","next":"us-ok/okla.-stat.-tit.-68-68-1406.2"},"notice":"GroundRules: Original legal text. Not legal advice."}