{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1409","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1409","heading":"Reciprocal agreements with other states in administration","body":"of Sales and Use Tax Laws.\n\nFor the purpose of providing for the efficient administration of\n\nthe Oklahoma Sales and Use Tax Laws the Oklahoma Tax Commission,\n\nwhen in its judgment it is necessary or beneficial in order to\n\nsecure the collection of sales or use taxes, penalty and interest\n\nthereon, due or to become due under the Sales and Use Tax Codes of\n\nthis state, is authorized to enter into reciprocal agreements with\n\nthe tax departments of other states in respect to the collection,\n\npayment and enforcement of such taxes on sales of tangible personal\n\nproperty to residents of Oklahoma by vendors and retailers\n\nmaintaining places of business in such other states.\n\nIn consideration of such an agreement by the tax departments or\n\nadministrators of such other states, the Tax Commission is\n\nauthorized to make similar agreements for the collection, payment\n\nand enforcement of sales and use taxes imposed by such other states\n\non sales of tangible personal property to residents of the other\n\nstates by vendors or retailers maintaining places of business in\n\nOklahoma.\n\nThe administration of this act is vested in the Oklahoma Tax\n\nCommission and it is hereby authorized to make and enforce such\n\nrules and regulations as it may deem necessary to carry out the\n\nprovisions and purpose of this 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":"66a8c15e43c75f05a73aa036b10c61b1821c9fc8f3da3e59b25734463870c92b","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1408","next":"us-ok/okla.-stat.-tit.-68-68-1411"},"notice":"GroundRules: Original legal text. Not legal advice."}