{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-55001","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-55001","heading":"Definitions – Implementation of federal law – Taxes to","body":"which act applies – Services deemed to be provided by home service\n\nprovider.\n\nA. As used in this section:\n\n1. “Charges for mobile telecommunications services” means any\n\ncharge for, or associated with, the provision of commercial mobile\n\nradio service, as defined in Section 20.3 of Title 47 of the Code of\n\nFederal Regulations as in effect on June 1, 1999, or any charge for,\n\nor associated with, a service provided as an adjunct to a commercial\n\nmobile radio service, that is billed to the customer by or for the\n\ncustomer's home service provider regardless of whether individual\n\ntransmissions originate or terminate within the licensed service\n\narea of the home service provider;\n\n2. a. “Customer” means, in general:\n\n(1) the person or entity that contracts with the home\n\nservice provider for mobile telecommunications\n\nservices, or\n\n(2) if the end user of mobile telecommunications\n\nservices is not the contracting party, the end\n\nuser of the mobile telecommunications service,\n\nbut this division applies only for the purpose of\n\ndetermining the place of primary use.\n\nb. The term “customer” does not include:\n\n(1) a reseller of mobile telecommunications service,\n\nor\n\n(2) a serving carrier under an arrangement to serve\n\nthe customer outside the home service provider's\n\nlicensed service area;\n\n3. “Designated database provider” means a corporation,\n\nassociation, or other entity representing the state and political\n\nsubdivisions of the state that is:\n\na. responsible for providing an electronic database\n\nprescribed in Section 3 of this act, and\n\nb. approved by the Tax Commission;\n\n4. “Enhanced zip code” means a United States postal zip code of\n\n9 or more digits;\n\n5. “Home service provider” means the facilities-based carrier\n\nor reseller with which the customer contracts for the provision of\n\nmobile telecommunications services;\n\n6. “Licensed service area” means the geographic area in which\n\nthe home service provider is authorized by law or contract to\n\nprovide commercial mobile radio service to the customer;\n\n7. “Mobile telecommunications service” means commercial mobile\n\nradio service, as defined in Section 20.3 of Title 47 of the Code of\n\nFederal Regulations as in effect on June 1, 1999;\n\n8. “Place of primary use” means the street address\n\nrepresentative of where the customer's use of the mobile\n\ntelecommunications service primarily occurs, which must be:\n\na. the residential street address or the primary business\n\nstreet address of the customer, and\n\nb. within the licensed service area of the home service\n\nprovider;\n\n9. “Prepaid telephone calling services” means the right to\n\npurchase exclusively telecommunications services that must be paid\n\nfor in advance, that enables the origination of calls using an\n\naccess number, authorization code, or both, whether manually or\n\nelectronically dialed, if the remaining amount of units of service\n\nthat have been prepaid is known by the provider of the prepaid\n\nservice on a continuous basis;\n\n10. “Reseller” means a provider who purchases\n\ntelecommunications services from another telecommunications service\n\nprovider and then resells, uses as a component part of, or\n\nintegrates the purchased services into a mobile telecommunications\n\nservice. The term “reseller” does not include a serving carrier\n\nwith which a home service provider arranges for the services to its\n\ncustomers outside the home service provider's licensed service area;\n\nand\n\n11. “Serving carrier” means a facilities-based carrier\n\nproviding mobile telecommunications service to a customer outside a\n\nhome service provider's or reseller's licensed service area.\n\nB. The Oklahoma Legislature finds that the United States\n\nCongress has enacted the Mobile Telecommunications Sourcing Act for\n\nthe purpose of establishing uniform nationwide sourcing rules for\n\nstate and local taxation of mobile telecommunications services. In\nomer outside a\n\nhome service provider's or reseller's licensed service area.\n\nB. The Oklahoma Legislature finds that the United States\n\nCongress has enacted the Mobile Telecommunications Sourcing Act for\n\nthe purpose of establishing uniform nationwide sourcing rules for\n\nstate and local taxation of mobile telecommunications services. In\n\ngeneral, the rules provide that taxes on mobile telecommunications\n\nservices shall be paid to the jurisdiction where the customer’s\n\nprimary use of such services occurs, irrespective of where the\n\nmobile telecommunications services originate, terminate, or pass\n\nthrough. The Oklahoma Legislature desires to implement the federal\n\nMobile Telecommunications Sourcing Act in the state, and to make\n\nstate and local government officials aware of its provisions. The\n\nOklahoma Legislature recognizes that the federal act is intended to\n\nprovide sourcing rules in a manner that is revenue-neutral among the\n\nstates, and that the sourcing rules required by it are likely in\n\nfact to be revenue-neutral at the state level. The Oklahoma\n\nLegislature further finds that the federal requirements are within\n\nthe powers of the federal government.\n\nC. 1. This act shall apply to the tax imposed by Section 1354\n\nof Title 68 of the Oklahoma Statutes and any tax, charge, or fee\n\nthat may be levied by the state or a taxing jurisdiction within this\n\nstate as a fixed charge for each customer or measured by gross\n\namounts charged to customers for mobile telecommunications services,\n\nregardless of whether such tax, charge, or fee is imposed on the\n\nvendor or customer of the service and regardless of the terminology\n\nused to describe the tax, charge, or fee.\n\n2. This act does not apply to:\n\na. any tax, charge, or fee levied upon or measured by the\n\nnet income, capital stock, net worth, or property\n\nvalue of the provider of mobile telecommunications\n\nservice,\n\nb. any tax, charge, or fee that is applied to an\n\nequitably apportioned amount that is not determined on\n\na transactional basis,\n\nc. any tax, charge, or fee that represents compensation\n\nfor a mobile telecommunications service provider's use\n\nof public rights-of-way or other public property,\n\nprovided that such tax, charge, or fee is not levied\n\nby the taxing jurisdiction as a fixed charge for each\n\ncustomer or measured by gross amounts charged to\n\ncustomers for mobile telecommunication services, or\n\nd. any generally applicable business and occupation tax\n\nthat is imposed by the state, is applied to gross\n\nreceipts or gross proceeds, is the legal liability of\n\nthe home service provider, and that statutorily allows\n\nthe home service provider to elect to use the sourcing\n\nmethod required in this section.\n\n3. The provisions of this act:\n\na. do not apply to the determination of the taxing situs\n\nof prepaid telephone calling services, and\n\nb. do not apply to the determination of the taxing situs\n\nof air-ground radiotelephone service as defined in\n\nSection 22.99 of Title 47 of the Code of Federal\n\nRegulations as in effect on June 1, 1999.\n\nD. 1. Notwithstanding any other provision of law of this state\n\nor any political subdivision of this state, mobile\n\ntelecommunications services provided in a taxing jurisdiction to a\n\ncustomer, the charges for which are billed by or for the customer's\n\nhome service provider, shall be deemed to be provided by the\n\ncustomer's home service provider.\n\n2. All charges for mobile telecommunications services that are\n\nsubject to the tax imposed by Section 1354 of Title 68 of the\n\nOklahoma Statutes and that are deemed under this act to be provided\n\nto a customer’s place of primary use within this state by the\n\ncustomer's home service provider are subject to the tax, regardless\n\nof where the mobile telecommunication services originate, terminate,\n\nor pass through.\n\n3. A home service provider shall be responsible for obtaining\ne tax imposed by Section 1354 of Title 68 of the\n\nOklahoma Statutes and that are deemed under this act to be provided\n\nto a customer’s place of primary use within this state by the\n\ncustomer's home service provider are subject to the tax, regardless\n\nof where the mobile telecommunication services originate, terminate,\n\nor pass through.\n\n3. A home service provider shall be responsible for obtaining\n\nand maintaining the customer's place of primary use. Subject to the\n\nprovisions of paragraph 5 of this subsection, a home service\n\nprovider may rely on the applicable residential or business street\n\naddress supplied by the home service provider's customer, and will\n\nnot be liable for any additional taxes, charges, or fees based on a\n\ndifferent determination of the place of primary use for taxes,\n\ncharges, or fees that are customarily passed on to the customer as a\n\nseparate itemized charge if the reliance on information provided by\n\nits customer is in good faith.\n\n4. Except as provided in paragraph 5 of this subsection, a home\n\nservice provider may treat the address used by the home service\n\nprovider for tax purposes for any customer under a service contract\n\nor agreement in effect on or before July 28, 2002, as that\n\ncustomer's place of primary use for the remaining term of such\n\nservice contract or agreement, excluding any extension or renewal of\n\nsuch service contract or agreement, for purposes of determining the\n\ntaxing jurisdictions to which taxes, charges, or fees on charges for\n\nmobile telecommunications services are remitted.\n\n5. The Oklahoma Tax Commission may:\n\na. determine that the address used for purposes of\n\ndetermining the taxing jurisdictions to which taxes,\n\ncharges, or fees for mobile telecommunications\n\nservices are remitted does not meet the definition of\n\n“place of primary use” in this section and give\n\nbinding notice to the home service provider to change\n\nthe place of primary use on a prospective basis from\n\nthe date of notice of determination. Before the Tax\n\nCommission gives such notice of determination, the\n\ncustomer shall be given an opportunity to demonstrate\n\nin accordance with Tax Commission rules and\n\nadministrative procedures that the address is the\n\ncustomer's place of primary use, or\n\nb. determine that the assignment of a taxing jurisdiction\n\nby a home service provider under Section 3 of this act\n\ndoes not reflect the correct taxing jurisdiction and\n\ngive binding notice to the home service provider to\n\nchange the assignment on a prospective basis from the\n\ndate of notice of determination. The home service\n\nprovider shall be given an opportunity to demonstrate\n\nin accordance with Tax Commission rules and\n\nadministrative procedures that the assignment reflects\n\nthe correct taxing jurisdiction.\n\n6. If charges for nontaxable mobile telecommunications services\n\nare aggregated with and not separately stated from charges that are\n\nsubject to taxation, then the charges for nontaxable mobile\n\ntelecommunications services will be subject to taxation unless the\n\nhome service provider can reasonably identify charges not subject to\n\nthe tax, charge, or fee from its books and records that are kept in\n\nthe regular course of business.\n\n7. If a customer believes that an amount of tax, charge or fee,\n\nor assignment of place of primary use or taxing jurisdiction\n\nincluded on a billing is erroneous, the customer shall notify the\n\nhome service provider in writing. The customer shall include in\n\nthis written notification the street address for the place of\n\nprimary use, the account name and number for which the customer\n\nseeks a correction of the tax assignment, a description of the error\n\nasserted by the customer, and any other information that the home\n\nservice provider reasonably requires to process the request. Within\n\nsixty (60) days of receiving a notice under this section, the home\n\nservice provider shall review its records and the electronic\nprimary use, the account name and number for which the customer\n\nseeks a correction of the tax assignment, a description of the error\n\nasserted by the customer, and any other information that the home\n\nservice provider reasonably requires to process the request. Within\n\nsixty (60) days of receiving a notice under this section, the home\n\nservice provider shall review its records and the electronic\n\ndatabase or enhanced zip code to determine the customer’s taxing\n\njurisdiction. If this review shows that the amount of tax, charge\n\nor fee, or assignment of place of primary use or taxing jurisdiction\n\nis in error, the home service provider shall correct the error and\n\nrefund or credit the amount of tax, charge or fee erroneously\n\ncollected from the customer for a period of up to two (2) years. If\n\nthis review shows that the amount of tax, charge or fee, or\n\nassignment of place of primary use or taxing jurisdiction is\n\ncorrect, the home service provider shall provide a written\n\nexplanation to the customer. The procedures in this section shall\n\nbe the first course of remedy available to customers seeking\n\ncorrection of assignment of place of primary use or taxing\n\njurisdiction, or a refund of or other compensation for taxes,\n\ncharges or fees erroneously collected by the home service provider,\n\nand no cause of action based upon a dispute arising from the Act\n\nshall accrue until a customer has reasonably exercised the rights\n\nand procedure set forth herein.","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":"0844f1a6d66c8f4c70dc66303d9f8f684f62d9c072ddf268adb450f60ae3141c","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-5404","next":"us-ok/okla.-stat.-tit.-68-68-55002"},"notice":"GroundRules: Original legal text. Not legal advice."}