{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1407.2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1407.2","heading":"Retailer Compliance Initiative","body":"A. For the purpose of registration, collection, and remittance\n\nof sales and use taxes owed to this state pursuant to the Oklahoma\n\nRetail Protection Act of 2016, the Oklahoma Tax Commission is hereby\n\nauthorized and directed to establish an initiative for out-of-state\n\nretailers, as provided in this section.\n\nB. 1. The Tax Commission shall not seek payment of uncollected\n\nuse taxes from an out-of-state retailer who registers to collect and\n\nremit applicable sales and use taxes on sales made to purchasers in\n\nthis state prior to registration under the initiative, provided that\n\nthe retailer was not registered in this state in the twelve-month\n\nperiod preceding the effective date of this section.\n\n2. The provisions of this subsection will preclude assessment\n\nfor uncollected sales and use taxes together with penalty or\n\ninterest for sales made during the period the retailer was not\n\nregistered in this state, provided registration occurs prior to May\n\n1, 2017.\n\n3. The relief provided herein shall not be available to a\n\nretailer with respect to any matter or matters for which the\n\nretailer received notice of the commencement of an audit and which\n\naudit is not yet finally resolved including any related\n\nadministrative and judicial processes and is not available for use\n\ntaxes already paid or remitted to the state or taxes collected, but\n\nnot remitted, by the retailer.\n\n4. The relief provided herein is fully effective, absent the\n\nretailer's fraud or intentional misrepresentation of a material\n\nfact, as long as the retailer continues registration and continues\n\ncollection and remittance of applicable use taxes for a period of at\n\nleast thirty-six (36) months. The statute of limitations applicable\n\nto asserting a tax liability during this thirty-six-month period\n\nshall be tolled.\n\n5. The relief provided herein is applicable only to sales and\n\nuse taxes due from a retailer in its capacity as a retailer and not\n\nto sales and use taxes due from a retailer in its capacity as a\n\nbuyer.\n\nC. The Tax Commission shall promulgate rules detailing the\n\nterms and other conditions of this program.","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":"928634a814bc45dca9ee2d62d4fe3032dd71ef3529e8677a28027c35e4993202","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1407.1","next":"us-ok/okla.-stat.-tit.-68-68-1407.3"},"notice":"GroundRules: Original legal text. Not legal advice."}