us-ok/stat
Okla. Stat. tit. 68, § 1407.3
Oklahoma Tax Commission – Internet and other out-of- state retailers outreach program
Official textoscn.netlast amended
In an effort to improve compliance by Internet and other out-ofstate retailers maintaining a place of business in this state for the collection of use tax on their sales to Oklahoma residents, the Oklahoma Tax Commission shall implement an outreach program. The program shall include contacting retailers for a review of their business activities to determine if such activities may require the registration and collection of Oklahoma use taxes and the providing of information regarding the provisions of the Retail Protection Act of 2016.
Amendment history
Added by Laws 2010, c. 412, § 4, eff. July 1, 2010. Amended by Laws 2016, c. 311, § 6, eff. Nov. 1, 2016.
Source: view the official text
Nearby sections (25 sections)
- 1404.1 · Manufacturers - Refund of certain state and local use taxes
- 1404.2 · Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993
- 1404.3 · Aircraft maintenance or manufacturing facilities - Sales of…
- 1404.4 · Aircraft maintenance or manufacturing facilities - Sales of…
- 1404.5 · Motion pictures or television - Refund of use taxes paid for…
- 1405 · Time when due - Returns - Payment
- 1406 · Collection of tax by retailer or vendor
- 1406.1 · Notification of imposed use tax on out-of-state sales
- 1406.2 · Personal property sales from outside the state – Total sales…
- 1407 · Collection of tax by retailer or vendor not maintaining place of…
- 1407.1 · Tax paid on worthless or uncollectible gross receipts - Credit
- 1407.2 · Retailer Compliance Initiative
- 1407.3 · Oklahoma Tax Commission – Internet and other out-of- state…
- 1407.4 · Consumer Compliance Initiative
- 1407.5 · Legislative findings - Sales and use tax system
- 1408 · Revoking permits
- 1409 · Reciprocal agreements with other states in administration of…
- 1410 · Repealed by Laws 1993, c. 146, § 29
- 1410.1 · Repealed by Laws 2017, c. 326, § 2, eff. July 1, 2017
- 1411 · Additional excise tax on storage, use or other consumption of…
- 1501 · Definitions
- 1503 · Amount of fee - In lieu of sales tax - Special decal
- 1503.1 · Exempted devices
- 1504 · Application and issuance of decal - Display
- 1505 · Taxable year - Decal for remainder of year