us-ok/stat
Okla. Stat. tit. 68, § 1354.18
Streamlined Sales and Use Tax Administration Act - Duties and authority of Tax Commission - Entry into Streamlined Sales and Use Tax Agreement
Subject to the provisions of Section 1354.20 of this title, the
Oklahoma Tax Commission is authorized and directed to enter into the
Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the Agreement, the Tax Commission is authorized to act jointly with other states that are members of the Agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers.
The Tax Commission is further authorized to take other actions reasonably required to implement the provisions set forth in the Streamlined Sales and Use Tax Administration Act, including, but not limited to, the promulgation of rules and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement.
The Tax Commission or the Tax Commission's designee is authorized to represent this state before the other states that are signatories to the Agreement.
Amendment history
Added by Laws 2001, c. 272, § 5, eff. Nov. 1, 2001. Amended by Laws 2003, c. 413, § 7, eff. Nov. 1, 2003.
Source: view the official text
Nearby sections (25 sections)
- 1354.6 · Repealed by Laws 2016, c. 311, § 7, eff. Nov. 1, 2016
- 1354.7 · Streamlined Sales Tax System Act - Short title
- 1354.8 · Streamlined Sales Tax System Act - Legislative findings
- 1354.9 · Streamlined Sales Tax System Act - Multi-state discussions -…
- 1354.10 · Streamlined Sales Tax System Act - Sales tax pilot project
- 1354.11 · Streamlined Sales Tax System Act - Confidential taxpayer…
- 1354.12 · Repealed by Laws 2013, c. 227, § 22, eff. Nov. 1, 2013
- 1354.13 · Repealed by Laws 2013, c. 227, § 22, eff. Nov. 1, 2013
- 1354.14 · Streamlined Sales and Use Tax Administration Act - Short title
- 1354.15 · Definitions
- 1354.16 · Streamlined Sales and Use Tax Administration Act - Purpose
- 1354.17 · Streamlined Sales and Use Tax Administration Act -…
- 1354.18 · Streamlined Sales and Use Tax Administration Act - Duties and…
- 1354.19 · Simplified Sales and Use Tax Administration Act - Effect of…
- 1354.20 · Streamlined Sales and Use Tax Administration Act -…
- 1354.21 · Simplified Sales and Use Tax Administration Act - Effect of…
- 1354.22 · Simplified Sales and Use Tax Administration Act - Persons…
- 1354.23 · Simplified Sales and Use Tax Administration Act - Certified…
- 1354.24 · Amnesty for uncollected or unpaid sales or use taxes
- 1354.25 · Effective date of state or local sales and use tax rate…
- 1354.26 · Refund of incorrectly paid sales or use taxes
- 1354.27 · Sourcing of retail sale or lease or rental
- 1354.28 · Repealed by Laws 2007, c.155, § 17 , eff. July 1, 2007
- 1354.29 · Purchase of digital good, computer software delivered…
- 1354.30 · Sourcing of sale of telecommunications services sold on…