{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2368.10","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2368.10","heading":"Line for remittance of use tax on individual tax","body":"returns – Information in income tax form instructions.\n\nA. In order to raise awareness of liabilities for use taxes\n\nlevied in Section 1401 et seq. of Title 68 of the Oklahoma Statutes\n\nfor purchases of tangible personal property made outside this state\n\nto be consumed within this state, and to increase compliance with\n\nsuch provisions of law, the Oklahoma Tax Commission is hereby\n\ndirected to include a line for the remittance of use tax on\n\nindividual income tax returns for tax years beginning on or after\n\nJuly 1, 2003.\n\nB. The Tax Commission shall include the following information\n\nin the income tax form instructions:\n\n1. An explanation of an individual’s obligation to pay use tax\n\non items purchased from mail order, Internet, or other sellers that\n\ndo not collect state and local sales and use taxes on the items; and\n\n2. A method to help an individual determine the amount of use\n\ntax the individual owes. The method may include a table that gives\n\nthe average amounts of use tax payable by taxpayers in various\n\nincome ranges.\n\nC. The revenues derived pursuant to the provisions of this\n\nsection shall be apportioned by the Tax Commission as follows:\n\n1. Sixty-five percent (65%) shall be apportioned according to\n\nthe provisions of Section 1403 of Title 68 of the Oklahoma Statutes;\n\nand\n\n2. Thirty-five percent (35%) shall be apportioned to each\n\nmunicipality and county that levies a use tax, in the proportions\n\nwhich total municipal and county use tax revenue was apportioned by\n\nthe Tax Commission in the preceding month.\n\nD. No penalties or interest shall be applied with respect to\n\nany taxes remitted pursuant to the provisions of this section.","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":"d837f08959eebc152f59bc7d2fa23eedc0f75f6d52a3d348043be7170c0e8fdd","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2368.1","next":"us-ok/okla.-stat.-tit.-68-68-2368.11"},"notice":"GroundRules: Original legal text. Not legal advice."}