Title 68 — Title 68 — Revenue and Taxation

Definitions. As used in the Oklahoma Sales Tax Code: 1. “Alcoholic beverages” means beverages that are suitable for human consumption and contain one-half of one percent (0.5%) or more of alcohol by volume; 2. “Bottled water” means water that is placed in a safety sealed containe…

production" and "production of agricultural products" defined. As used in the Oklahoma Sales Tax Code, the terms "farm", "farming", "farming operation", "agricultural production" and "production of agricultural products" shall be deemed to include the planting, growing, cultivati…

OS 68-1353v1 (HB 3037, Laws 2022, c. 240, § 1). OS 68-1353v2 (SB 1399, Laws 2024, c. 441, § 4).

A. It is hereby declared to be the purpose of the Oklahoma Sales Tax Code to provide funds for the financing of the program provided for by the Oklahoma Social Security Act and to provide revenues for the support of the functions of the state government of Oklahoma, and for this …

A. It is hereby declared to be the purpose of the Oklahoma Sales Tax Code to provide funds for the financing of the program provided for by the Oklahoma Social Security Act and to provide revenues for the support of the functions of the state government of Oklahoma, and for this …

A. There is hereby levied upon all sales, not otherwise exempted in the Oklahoma Sales Tax Code, an excise tax of four and one-half percent (4.5%) of the gross receipts or gross proceeds of each sale of the following: 1. Tangible personal property, except newspapers and periodica…

68 O.S. § 1354.1 Repealed by Laws 2016, c. 311, § 7, eff. Nov. 1, 2016

project. The Oklahoma Tax Commission is authorized to participate in a sales tax pilot project with other states and selected businesses to test means for simplifying sales and use tax administration and may enter into joint agreements for that purpose. Agreements to participate …

taxpayer information. Return information submitted to any party or parties acting for and on behalf of the state shall be treated as confidential taxpayer information. Disclosure of confidential taxpayer information necessary under Sections 10 and 11 of this act shall be pursuant…

2013.

2013.

Short title. Sections 1354.14 through 1354.23 of this title shall be known and may be cited as the “Streamlined Sales and Use Tax Administration Act”. Added by Laws 2001, c. 272, § 1, eff. Nov. 1, 2001. Amended by Laws 2003, c. 413, § 3, eff. Nov. 1, 2003.

As used in the Streamlined Sales and Use Tax Administration Act: 1. “Agreement” means the Streamlined Sales and Use Tax Agreement; 2. “Certified automated system” means software certified jointly by the states that are signatories to the Agreement to calculate the tax imposed by …

Purpose. The Legislature finds that a streamlined sales and use tax system will reduce and, over time, eliminate the burden and cost for all vendors to collect sales and use taxes levied by this state and its political subdivisions. The Legislature further finds that this state s…

Representatives on governing board. For the purposes of representing this state on the governing board authorized by the Streamlined Sales and Use Tax Agreement, there shall be four representatives as authorized by this section. The state shall be represented by one member of the…

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 mo…

Effect of Agreements on laws of state. No provision of the Agreement authorized by this act in whole or part invalidates or amends any provision of the law of this state. Adoption of the Agreement by this state does not amend or modify any law of this state. Implementation of any…

68 O.S. § 1354.2 Repealed by Laws 2016, c. 311, § 7, eff. Nov. 1, 2016

Requirements for entering into Streamlined Sales and Use Tax Agreement. The Oklahoma Tax Commission shall not enter into the Streamlined Sales and Use Tax Agreement unless the Agreement requires each state to abide by the following requirements: 1. Simplified State Rate. The Agre…

Effect of Agreement. The Agreement authorized by this act is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The Agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for…

Persons benefitted by Agreement. A. The Agreement authorized by this act binds and inures only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the Agreement. Any benefit to a person other than a state i…

Certified service provider defined - Seller liability. A. A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller’s agent, the certified service provide…

A. If the Oklahoma Tax Commission enters into the Streamlined Sales and Use Tax Agreement under Section 1354.18 of Title 68 of the Oklahoma Statutes and subject to the limitations in this section: 1. Amnesty shall be granted for uncollected or unpaid sales or use taxes to a selle…

rate changes. The effective date of state or local sales and use tax rate changes for services covering a period starting before and ending after the statutory effective date shall be as follows: 1. For a rate increase, the new rate shall apply to the first billing period startin…

A. A consumer may seek a refund of incorrectly paid sales or use taxes directly from the state or it may seek a refund from its vendor. B. These refund procedures provide the first course of remedy available to purchasers seeking a return of over-collected sales or use taxes from…

A. The retail sale, excluding lease or rental, of a product shall be sourced as follows: 1. When the product is received by the purchaser at a business location of the seller, the sale is sourced to that business location; 2. When the product is not received by the purchaser at a…

2007.

electronically, or service delivered electronically - Multiple Points of Use (MPU) Exemption Form. A. Notwithstanding the provisions of Section 20 of this act, a purchaser of direct mail that is not a holder of a direct pay permit shall provide to the seller in conjunction with t…

68 O.S. § 1354.3 Repealed by Laws 2016, c. 311, § 7, eff. Nov. 1, 2016

on call-by-call basis. A. For the purpose of this section, the following definitions apply: 1. "Air-to-ground radiotelephone service" means a radio service, as that term is defined in 47 CFR 22.99, in which common carriers are authorized to offer and provide radio telecommunicati…

Monetary allowance from taxes collected - Compensation for start-up costs. A. If the Oklahoma Tax Commission enters into the Streamlined Sales and Use Tax Agreement under Section 1354.18 of this title, the Tax Commission is authorized to provide a monetary allowance from the taxe…

jurisdictions. The Oklahoma Tax Commission shall: 1. Provide and maintain a database that describes boundary changes for all taxing jurisdictions within this state for sales and use tax purposes. This database shall include a description of the change and the effective date of th…

Confidentiality rights and privacy interests. A. The purpose of this section is to set forth the intent of the Legislature to protect the confidentiality rights of all participants in the Streamlined Sales and Use Tax Agreement system and of the privacy interests of consumers who…

A. The Tax Commission shall complete a taxability matrix as required under the Streamlined Sales and Use Tax Agreement to verify application of terms defined within the Library of Definitions in the Agreement. B. Sellers and certified service providers shall be relieved from liab…

The total gross receipts or sales price of a “bundled transaction”, as the term is defined in Section 1352 of Title 68 of the Oklahoma Statutes, shall be subject to the tax levied by Section 1350 et seq. of Title 68 of the Oklahoma Statutes, without any deduction for the value of…

to county voters. After January 1, 2016, every sales tax levy submitted to county voters for approval shall embrace but one subject, which shall be clearly expressed on the ballot. For purposes of this section, "one subject" shall mean a ballot proposition with only one sales tax…

68 O.S. § 1354.4 Repealed by Laws 2016, c. 311, § 7, eff. Nov. 1, 2016

68 O.S. § 1354.5 Repealed by Laws 2016, c. 311, § 7, eff. Nov. 1, 2016

68 O.S. § 1354.6 Repealed by Laws 2016, c. 311, § 7, eff. Nov. 1, 2016

This act shall be known and may be cited as the "Streamlined Sales Tax System Act". Added by Laws 2000, c. 314, § 8, eff. July 1, 2000.

findings. The Legislature finds that: 1. State and local tax systems should treat transactions in a competitively neutral manner; 2. A simplified sales and use tax system that treats all transactions in a competitively neutral manner will strengthen and preserve the sales and use…

discussions - Tax exempt status. The Oklahoma Tax Commission shall enter into discussions with states regarding development of a multi-state, voluntary, streamlined system for sales and use tax collection and administration. These discussions shall focus on a system that would ha…

There are hereby specifically exempted from the tax levied pursuant to the provisions of Section 1350 et seq. of this title: 1. Sale of gasoline, motor fuel, methanol, “M-85” which is a mixture of methanol and gasoline containing at least eighty-five percent (85%) methanol, compr…

Any person, firm, corporation or other entity which leases a passenger motor vehicle for use in the State of Oklahoma shall file a report with the Oklahoma Tax Commission on forms prescribed by the Commission on the number of such motor vehicles leased to any other person, firm, …

OS 68-1356v1 (SB 59, Laws 2025, c. 392, § 1) OS 68-1356v2 (SB 1445, Laws 2024, c. 444, § 1)

Qualification for exemption - Proof of eligibility. (A) In order to qualify for any exemption authorized by paragraph 17 of Section 1356 of this title, at the time of sale, the person to whom the sale is made may be required to furnish the vendor proof of eligibility for such exe…

A. No person shall claim a sales tax exemption granted an organization pursuant to Section 1356 or 1357 of Title 68 of the Oklahoma Statutes in order to make a purchase exempt from sales tax for his or her personal use. B. Any person who knowingly makes a purchase in violation of…

Exemptions - Governmental and nonprofit entities. There are hereby specifically exempted from the tax levied by Section 1350 et seq. of this title: 1. Sale of tangible personal property or services to the United States government or to this state, any political subdivision of thi…

Exemptions - Governmental and nonprofit entities. There are hereby specifically exempted from the tax levied by Section 1350 et seq. of this title: 1. Sales of tangible personal property or services to the United States government or to the State of Oklahoma, any political subdiv…

OS 68-1357v1 (HB 1198, Laws 2017, c. 229, § 10) OS 68-1357v2 (HB 1588, Laws 2021, c. 68, § 1) OS 68-1357v3 (SB 463, Laws 2023, c. 193, § 1) OS 68-1357v4 (SB 34x, Laws 2023, 1st Ex. Sess., c. 44, § 1) OS 68-1357v5 (SB 50, Laws 2025, c. 391, § 1)