Title 68, Title 68 — Revenue and Taxation

A. As used in this section, "noncompliant taxpayer" means any taxpayer operating under a sales tax permit who, within any consecutive twenty-four-month period, has failed to file two reports or remit tax due for any two (2) months, as required under the provisions of any tax law.…

Failing to Pay. (A) All taxes levied in this article which are delinquent together with any penalty and interest thereon may be collected in the same manner as any other taxes imposed by law in addition to any remedies or penalties set out in this article. (B) All delinquent taxe…

Duration – Voting and elections for a levy. A. In accordance with the provisions of Section 1 of this act, any county of this state may levy a sales tax of not to exceed two percent (2%) upon the gross proceeds or gross receipts derived from all sales or services in the county up…

Notwithstanding the provisions of Section 1370 of this title and in accordance with the provisions of Section 1 of this act, any county of this state with a population of more than three hundred thousand (300,000) according to the latest Federal Decennial Census may levy a sales …

— Apportionment — Expenditure. A. Notwithstanding the provisions of Section 1370 of Title 68 of the Oklahoma Statutes and in accordance with the provisions of this act, any county of this state may levy a sales tax not to exceed one percent (1%) upon the gross proceeds or gross r…

For any county lodging tax levied pursuant to Section 1370.9 of Title 68 of the Oklahoma Statutes and any municipal lodging tax levied upon the effective date of this act, the gross receipts or gross proceeds upon which the tax is levied shall not include any discounts or the pro…

tax - Use of proceeds - Aircraft maintenance or manufacturing facilities - Approval by voters - Time period. Notwithstanding the provisions of Section 1370 of this title and in accordance with the provisions of Section 1 of this act, any county of this state with a population of …

tax - Acquisition and development of qualified manufacturing facilities. Notwithstanding the provisions of Section 1370 of this title and in accordance with the provisions of Section 1 of this act, any county of this state with a population of more than three hundred thousand (30…

manufacturing facilities - Tax relief - Claims - Computation - Deadline for submission. A. Any person who is a resident of and domiciled in a county which levies a sales tax pursuant to Section 1370.2 of this title or Section 2 of this act during the time such tax was in effect a…

Notwithstanding the provisions of Section 1370 of this title and in accordance with the provisions of Section 1 of this act, any county of this state with a population of more than three hundred thousand (300,000) according to the latest Federal Decennial Census may levy a sales …

receipts derived from certain consumer sales and services to fund economic development projects. A. Notwithstanding the provisions of Section 1370 of this title and in accordance with the provisions of Section 1 of this act, any county of this state with a population of more than…

receipts derived from certain consumer sales and services to fund projects for new public improvements. A. Notwithstanding the provisions of Section 1370 of this title and in accordance with Section 1 of this act, any county of this state with a population of more than three hund…

development authorities – Sales tax levy – Dissolution. A. As used in this section, the following terms shall have the following meanings: 1. "Agency" includes but is not limited to extant transportation operating systems; 2. "Operation" includes but is not limited to leasing ser…

Dissolution. A. In accordance with the provisions of Section 1 of this act, any combination of cities, towns and counties, by resolution of their governing boards, may jointly create a hospital authority pursuant to the provisions of Section 176 of Title 60 of the Oklahoma Statut…

purpose – Revolving funds. A. In addition to any other sales tax levied by a county pursuant to the provisions of Section 1350 et seq. of this title, any county of this state having a population of less than Two Hundred Thousand (200,000), according to the latest Federal Decennia…

enforcement. Any sales tax levied by a county pursuant to the provisions of Section 1370 of this title shall be paid by the consumer to the vendor. The board of county commissioners and the Oklahoma Tax Commission shall enter into a contract whereby the Tax Commission shall have …

The sales tax levied by a county and any penalties or interest thereon shall constitute a lien in favor of such county from the date the sales tax is due and payable upon all real or personal property then belonging to or thereafter acquired by the person owing the tax, whether s…

Investment of deposits. A. There is hereby created within the State Treasury an account to be designated the "Sales Tax Remitting Account". B. The account shall consist of all sales tax revenue, penalties and interest, collected by the Oklahoma Tax Commission pursuant to the Okla…

earned - Remittance to municipalities and counties. A. Not later than the fifth day of each month, the State Treasurer shall determine and shall certify to the Oklahoma Tax Commission the aggregate amount of interest earned upon the total of all amounts deposited to the Sales Tax…

A. In order to provide for the efficient and accurate administration of sales and use taxes, the Oklahoma Tax Commission is authorized to develop and maintain a digital mapping system for municipal boundaries. The Tax Commission shall coordinate the development of the mapping sys…

printed materials - Exemptions. The following activities, either singularly or in the aggregate, with respect to any person that is not otherwise required to remit sales and use taxes to the State of Oklahoma, that has contracted with a commercial printer for any printing, includ…

sales tax. The sales tax imposed by any county or authority authorized by law to levy a sales tax shall not be imposed upon the sale of an article of clothing or footwear designed to be worn on or about the human body in accordance with and to the extent set forth in Section 3 of…

As used in this act: 1. "Affiliated person" means a person that, with respect to another person: a. has a direct or indirect ownership interest of more than five percent (5%) in the other person, or b. is related to the other person because a third person, or group of third perso…

Election to collect and remit tax - Permits. A. Subject to the provisions of subsections C and D of this section, on or before July 1, 2018, and on or before June 1 of each calendar year thereafter, beginning June 1, 2019, a marketplace facilitator or a referrer that had aggregat…

Notice requirements. A. A marketplace facilitator or a referrer required to make an election under subsection A of Section 1392 of this title that does not elect to collect and remit the tax imposed by Section 1354 or 1402 of this title shall comply with the applicable notice req…

to purchasers or remote sellers. A. A marketplace facilitator required to make an election under subsection A of Section 1392 of this title that does not elect to collect and remit the tax imposed by Section 1354 or 1402 of this title shall, no later than January 31 of each year,…

to the Tax Commission. A. A marketplace facilitator required to make an election under subsection A of Section 1392 of this title that does not elect to collect and remit the tax imposed by Section 1354 or 1402 of this title shall, no later than January 31 of each year, submit a …

A. The Commission shall assess a penalty in the amount of Twenty Thousand Dollars ($20,000.00) or twenty percent (20%) of total sales in Oklahoma during the previous twelve (12) months, whichever is less, against a marketplace facilitator or a referrer that makes an election unde…

Nothing in this act affects the obligations of a vendor to register with the Tax Commission and to collect and remit sales tax or use tax. Added by Laws 2018, 2nd Ex. Sess., c. 17, § 8, emerg. eff. April 10, 2018.

The following words, terms and phrases when used in this article shall have the meanings respectively given to them in this section: 1. The term "person" shall mean and include any individual, company, partnership, joint venture, joint agreement, association (mutual or otherwise)…

intangible personal property. There is hereby levied and there shall be paid by every person storing, using, or otherwise consuming within this state, tangible personal property purchased or brought into this state, an excise tax on the storage, use, or other consumption in this …

A. It is hereby declared to be the purpose of Section 1401 et seq. of this title to provide for the support of the functions of the state and local government of Oklahoma; and for this purpose and to this end, it is hereby expressly provided that the revenues derived hereunder, s…

The provisions of Section 1401 et seq. of this title shall not apply: 1. In respect to the use of any article of tangible personal property brought into the State of Oklahoma by a nonresident individual, visiting in this state, for his or her personal use or enjoyment, while with…

taxes. A. In order to administer the exemption for sales to a qualified manufacturer as provided by Section 1359 of this title as applicable to the use tax imposed by law, there shall be made a use tax refund for state and local taxes paid by qualified manufacturers for tangible …

Sales of computers, data processing equipment, related peripherals and telephone, telegraph or telecommunications service or equipment - Use tax refund - Computation of interest - Documentation of claims - Filing of certification. A. In order to administer the exemption for sales…

Sales of tangible personal property consumed or incorporated in construction or expansion - Use tax refund - Computation of interest - Taxes paid by contractors - Documentation of claims - Affidavits - Filing of certification. A. In order to administer the exemption for sales to …

paid for property to be used in productions. A. In order to administer the exemption for sales of tangible personal property to a motion picture or television production company as provided by paragraph 20 of Section 1357 of Title 68 of the Oklahoma Statutes there shall be made a…

A. The tax levied by Section 1401 et seq. of this title is due and payable on the first day of each month for the preceding calendar month, and if not paid on or before the twentieth day of each month shall thereafter be delinquent. Each taxpayer subject to the provisions of this…

Except as otherwise provided in Section 1 of this act, every retailer or vendor maintaining places of business both within and without this state and making sales of tangible personal property from a place of business outside this state for use in this state shall at the time of …

A. Each retailer or vendor making sales of tangible personal property from a place of business outside this state for use in this state that is not required to collect use tax, shall provide notification on its retail Internet website or retail catalog and invoices provided to it…

sales statement. A. Each retailer or vendor making sales of tangible personal property from a place of business outside this state for use in this state that is not required to collect use tax shall, by February 1 of each year, provide to each customer to whom tangible personal p…

place of business within State or both within and without State - Permits. The Tax Commission may in its discretion, upon application, authorize the collection of the tax herein levied by any retailer or vendor not maintaining a place of business within this state but who makes s…

Credit. Any taxes paid by vendors pursuant to Sections 1406 and 1407 of Title 68 of the Oklahoma Statutes on gross receipts represented by accounts receivable which, on or after December 31, 1990, are found to be worthless or uncollectible and that are eligible to be claimed if t…

A. For the purpose of registration, collection, and remittance of sales and use taxes owed to this state pursuant to the Oklahoma Retail Protection Act of 2016, the Oklahoma Tax Commission is hereby authorized and directed to establish an initiative for out-of-state retailers, as…

state retailers outreach program. In an effort to improve compliance by Internet and other out-of- state 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 outr…

A. For the purpose of encouraging the voluntary disclosure and payment of use taxes owed to this state, the Oklahoma Tax Commission is hereby authorized and directed to establish a Consumer Compliance Initiative for consumers liable for payment of use taxes, as provided in this s…

A. It is hereby declared to be the intent of the Oklahoma Legislature to specifically include within the use tax levied by this article all storage, use or other consumption of tangible personal property purchased or brought into this state through the continuous, regular or syst…

Whenever any retailer or vendor not maintaining a place of business in this state, or both within and without this state, and authorized to collect the tax herein levied, fails to comply with any of the provisions of this article or any order, rules or regulations of the Commissi…

of Sales and Use Tax Laws. For the purpose of providing for the efficient administration of the Oklahoma Sales and Use Tax Laws the Oklahoma Tax Commission, when in its judgment it is necessary or beneficial in order to secure the collection of sales or use taxes, penalty and int…

consumption of tangible personal property. The board of county commissioners of a county levying a county sales tax or the governing body of a municipality levying a municipal sales tax may levy an additional excise tax, at a rate that equals the county or municipal sales tax rat…