Title 68, Title 68 — Revenue and Taxation

The provisions of the gross production tax law in respect to refunds of such tax on the production derived from restricted Indian lands and lands owned by the United States, the state, counties, cities, towns and school districts, and therefore exempt from taxation, shall apply t…

receipts. All miscellaneous receipts authorized by law to be charged and collected by the Oklahoma Tax Commission for furnishing of copies of transcripts, minutes or other recordings of proceedings, or reports or other information filed with the Commission, or any information aut…

A. There is hereby created in the State Treasury a revolving fund for the Oklahoma Tax Commission to be known as the “Tax Commission Reimbursement Fund”. The revolving fund shall consist of any funds received by the Tax Commission for data processing services or equipment rental …

The Oklahoma Tax Commission may expend monies to pay membership fees in applicable regional or national associations, dues for membership in professional organizations, and registration costs related to virtual or in-person continuing education to comply with mandatory annual hou…

devisees or assigns - Publication of information from estate tax records - Confidentiality - Fees - Revolving fund. For the purpose of assisting the public in locating owners of mineral interests and other property, or the heirs, devisees and assigns of such owners, the Oklahoma …

The Oklahoma Tax Commission, upon request, shall provide the Office of Management and Enterprise Services, the Oklahoma State Senate and the Oklahoma House of Representatives electronic access to any aggregate data and reports used by the Oklahoma Tax Commission in developing rev…

statement of recommendation as to proposed or actual tax law changes - Annual forecast of gross production tax revenues. A. Upon receipt of a written request from a member or employee of the Legislature, the Oklahoma Tax Commission shall provide: 1. A written estimate of the reve…

tax rate. Upon receipt of a notice and map and plat from a governing body regarding the boundaries of annexation of a territory pursuant to Section 21-103 or 21-104 of Title 11 of the Oklahoma Statutes, the Oklahoma Tax Commission shall provide notice to all known sales tax vendo…

A. This act shall be known and may be cited as the "Out-of- State Tax Collections Enforcement Act of 2017". B. For the purpose of collecting taxes owed to this state, the Oklahoma Tax Commission may establish and maintain a division to be known as the "Out-of-State Tax Collection…

applicable. The terms of this article shall apply to every corporation organized under the laws of this state, or qualified to do, or doing business in Oklahoma in a corporate or organized capacity by virtue of creation or organization under the laws of this or any other state, t…

When the term "doing business" is used in this article, it shall mean and include each and every act, power or privilege exercised or enjoyed in this state, as an incident to, or by virtue of the powers and privileges acquired by the nature of such organizations, as are enumerate…

For tax year 2023 and previous tax years, there is hereby levied and assessed a franchise or excise tax upon every corporation, association, joint-stock company and business trust organized under the laws of this state, equal to One Dollar and twenty-five cents ($1.25) for each O…

For tax year 2023 and previous tax years, there is hereby levied and assessed upon every corporation, association, joint-stock company and business trust, organized and existing by virtue of the laws of some other state, territory or country, now or hereafter doing business in th…

A. In determining the amount of tax to be levied, assessed and collected under the terms of this Article, the maximum amount shall not exceed Twenty Thousand Dollars ($20,000.00). B. If, as a result of the computation of tax required by Section 1209 of this title, the resulting l…

The terms of this article shall not apply to the following institutions, foreign or domestic: Savings and loan associations, small business investment companies licensed under the Federal Small Business Act of 1958, credit unions, trust companies, real estate trusts operating und…

The tax herein levied shall not be exacted for the fiscal year during which a domestic or foreign corporation, association or organization has paid an incorporating, filing or qualifying fee or tax to the Secretary of State. However, such corporations or organizations shall file …

A. It is hereby declared to be the purpose of Section 1201 et seq. of this title to provide for revenue for general governmental functions of the State of Oklahoma. B. All monies collected under Section 1201 et seq. of this title shall be transmitted monthly to the State Treasure…

(a) For the purpose of computing the amount of annual franchise tax levied upon and payable by the corporations, associations and organizations enumerated in Sections 1203 and 1204 of this title, the word "capital" shall be construed to include the following: Outstanding capital …

A. In addition to any other statement required by law, for tax year 2023 and previous tax years, each and every corporation, association or organization, as enumerated in Sections 1201, 1203, and 1204 of this title, subject to the provisions of Section 1201 et seq. of this title,…

The county clerks of the several counties of the state shall not receive for filing in their offices any instrument providing for the organization of any business trust unless and until a duplicate of such instrument is provided for filing with the Tax Commission, which duplicate…

- Suspension and forfeiture. A. If the report required pursuant to the provisions of Section 1210 of this title is not filed and the tax levied pursuant to the provisions of Section 1203, 1204 or 1205 of this title is not paid within the time provided under subsection C of Sectio…

taxes. A. Notwithstanding any other provision of law, there is hereby declared a moratorium on any and all requirements to pay or remit any and all taxes due or which would have been due pursuant to the provisions of Sections 1201 through 1212 of Title 68 of the Oklahoma Statutes…

compliance or noncompliance. The provisions of Section 205 of this title shall not be construed to prevent the Tax Commission from furnishing the names of officers, or registered agents, and it may furnish certificates to show the compliance or noncompliance with the provisions o…

Each cooperative and each foreign corporation transacting business in this State pursuant to the Rural Electric Cooperative Act (18 O.S.1961 Sections 437 - 437.30) shall pay annually, on or before the Thirty-first day of August, to the Tax Commission, a fee of One Dollar ($1.00) …

This article shall be known as and may be cited as the "Oklahoma Sales Tax Code". Laws 1981, c. 313, § 2 emerg. eff. June 29, 1981.

It is hereby declared that the intent of the Legislature is that this Code shall be construed as amending, revising and renumbering the present statutes relating to sales tax in respect to matters herein. It is further hereby declared that the intent of the Legislature is that th…

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…

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…

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…

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…

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…

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…