{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1406.2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1406.2","heading":"Personal property sales from outside the state – Total","body":"sales statement.\n\nA. 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, by February 1\n\nof each year, provide to each customer to whom tangible personal\n\nproperty was delivered in this state a statement of the total sales\n\nmade to the customer during the preceding calendar year. The\n\nstatement must contain language substantially similar to the\n\nfollowing:\n\n\"YOU MAY OWE OKLAHOMA USE TAX ON PURCHASES YOU MADE FROM US\n\nDURING THE PREVIOUS TAX YEAR. THE AMOUNT OF TAX YOU MAY OWE\n\nIS BASED ON THE TOTAL SALES PRICE OF [INSERT TOTAL SALES\n\nPRICE] THAT MUST BE REPORTED AND PAID WHEN YOU FILE YOUR\n\nOKLAHOMA INCOME TAX RETURN UNLESS YOU HAVE ALREADY PAID THE\n\nTAX.\"\n\nThe statement must not contain any other information that would\n\nindicate, imply or identify the class, type, description or name of\n\nthe products purchased. Any information that would indicate, imply\n\nor identify the class, type, description or name of the products\n\npurchased is strictly confidential.\n\nB. The statement may be provided by first-class mail, email or\n\nother electronic communication.","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":"a57066e86b7affdb4ea1637a82c3fba967ea7e2dfda217f1f5c24dc36d70630c","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1406.1","next":"us-ok/okla.-stat.-tit.-68-68-1407"},"notice":"GroundRules: Original legal text. Not legal advice."}