{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1407","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1407","heading":"Collection of tax by retailer or vendor not maintaining","body":"place of business within State or both within and without State -\n\nPermits.\n\nThe Tax Commission may in its discretion, upon application,\n\nauthorize the collection of the tax herein levied by any retailer or\n\nvendor not maintaining a place of business within this state but who\n\nmakes sales of tangible personal property for use in this state and\n\nby the out-of-state place of business of any retailer or vendor\n\nmaintaining places of business both within and without Oklahoma and\n\nmaking sales of tangible personal property at such out-of-state\n\nplace of business for use in this state. Such retailer or vendor\n\nshall be issued, without charge, a permit to collect such taxes, in\n\nsuch manner and subject to such regulations and agreements as the\n\nTax Commission shall prescribe. When so authorized, it shall be the\n\nduty of such retailer or vendor to collect the tax upon all tangible\n\npersonal property sold to his knowledge for use within this state.\n\nSuch authority and permit may be canceled when at any time the Tax\n\nCommission considers that such tax can more effectively be collected\n\nfrom the person using such property in this state. Provided,\n\nhowever, that in all instances where such sales are made or\n\ncompleted by delivery to the purchaser within this state by the\n\nretailer or vendor in such retailer's or vendor's vehicle, whether\n\nowned or leased (not by common carrier), such sales or transactions\n\nshall continue to be subject to applicable state and any local sales\n\ntax at the point of delivery and the tax shall be collected and\n\nreported under taxpayer's sales tax permit number accordingly.","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":"04207404791458c65d9066ae7b50c2c8c22b003215cd63937c7de7306a8e15e9","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1406.2","next":"us-ok/okla.-stat.-tit.-68-68-1407.1"},"notice":"GroundRules: Original legal text. Not legal advice."}