{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1407.5","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1407.5","heading":"Legislative findings - Sales and use tax system","body":"\n\nA. It is hereby declared to be the intent of the Oklahoma\n\nLegislature to specifically include within the use tax levied by\n\nthis article all storage, use or other consumption of tangible\n\npersonal property purchased or brought into this state through the\n\ncontinuous, regular or systematic solicitation in the Oklahoma\n\nconsumer market by out-of-state retailers through the Internet, mail\n\norder and catalog publications.\n\nB. The Oklahoma Legislature finds that out-of-state retailers\n\npurposefully direct their activities through the Internet and other\n\nmedia at Oklahoma residents, that the magnitude of those contacts\n\nare more than sufficient for due process purposes, and that the use\n\ntax is related to the benefits the out-of-state retailers receive\n\nfrom access to the state. The consumers of these retail sales are\n\nnot paying use taxes when the out-of-state retailer does not collect\n\nthe tax as provided in this article. The failure of these out-of-\n\nstate retailers to collect the use tax due and owing to the State of\n\nOklahoma and its jurisdictions is detrimental to the ability of the\n\nstate and local governments to provide the services and benefits\n\nbestowed upon the out-of-state retailer and their Oklahoma\n\nconsumers.\n\nC. The Oklahoma Legislature finds that the sales and use tax\n\nsystem established under Oklahoma law does not pose an undue burden\n\non out-of-state retailers and provides sufficient simplification to\n\nwarrant the collection and remittance of use taxes by out-of-state\n\nretailers that are due and owing to the State of Oklahoma and its\n\nlocal jurisdictions. In support of this finding:\n\n1. The state is a member of the Streamlined Sales and Use Tax\n\nAgreement and has amended its laws to be in full compliance with its\n\nterms;\n\n2. The state provides state level administration of sales and\n\nuse taxes levied by its cities, counties and other local\n\njurisdictions by contracting with these entities. All cities,\n\ncounties and other local jurisdictions levying sales and use taxes\n\nshall continue to contract with the Oklahoma Tax Commission for\n\nadministration of its sales and use taxes so that sellers collecting\n\nand remitting these taxes will not have to register or file returns\n\nwith, remit funds to, or be subject to independent audits from the\n\nlocal taxing jurisdictions;\n\n3. The state provides and maintains a database that describes\n\nboundary changes for all taxing jurisdictions within this state for\n\nsales and use tax purposes and the sales and use tax rates for all\n\nof the jurisdictions levying taxes within the state;\n\n4. The state provides a deduction of the tax due to all\n\nretailers, including out-of-state retailers, to compensate them for\n\nrecordkeeping, filing reports, collecting and remitting the tax in a\n\ntimely manner;\n\n5. The state provides a mechanism for the electronic submission\n\nof sales and use tax reports and payments;\n\n6. The state provides liability relief to sellers for\n\ncollecting an incorrect amount of tax as a result of relying on\n\nerroneous data provided by the Tax Commission on rates, boundaries\n\nor taxing jurisdiction assignments;\n\n7. The state participates in a central registration system that\n\nallows out-of-state retailers to register one time in one place for\n\nmultiple states;\n\n8. All local jurisdictions have the same tax base as the state\n\nfor sales and use taxes, except as permitted under the Streamlined\n\nSales and Use Tax Agreement;\n\n9. The state does not require the payment of a registration fee\n\nfrom an out-of-state retailer which does not have a legal\n\nrequirement to register;\n\n10. The state requires the Oklahoma Tax Commission to give\n\nnotice to vendors of local rate changes and boundary changes at\n\nleast sixty (60) days prior to the effective date of the change;\n\n11. The state has the same tax rate for every taxable item;\n9. The state does not require the payment of a registration fee\n\nfrom an out-of-state retailer which does not have a legal\n\nrequirement to register;\n\n10. The state requires the Oklahoma Tax Commission to give\n\nnotice to vendors of local rate changes and boundary changes at\n\nleast sixty (60) days prior to the effective date of the change;\n\n11. The state has the same tax rate for every taxable item;\n\n12. The state only requires the filing of a single tax return\n\nto cover all taxing jurisdictions with the state;\n\n13. The Oklahoma Tax Commission provides, free of charge,\n\nbusiness tax workshops for sellers designed to provide information\n\nand answer questions regarding the Oklahoma sales and use tax\n\nsystem;\n\n14. The state allows electronic payments to be made by either\n\nACH credit or by ACH debit;\n\n15. The state allows a deduction from taxable sales for bad\n\ndebts;\n\n16. The state provides a taxability matrix which gives\n\ninformation on the taxability of a wide variety of items including\n\nall items defined in the Streamlined Sales and Use Tax Agreement;\n\nand\n\n17. The state pays the direct cost of a certified service\n\nprovider to perform all of an out-of-state seller’s sales and use\n\ntax functions other than the seller’s obligation to remit taxes on\n\nits own purchases.","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":"69d4129409115825520108ad5f16e60cee6f665b3800ca06cd0ed17a6e120d08","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1407.4","next":"us-ok/okla.-stat.-tit.-68-68-1408"},"notice":"GroundRules: Original legal text. Not legal advice."}