2015 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-1354.5. Collection of sales or use tax by certain out-of-state vendors.

Every person desiring to engage in continuous, regular or systematic solicitation through display of products by advertisement in mail order or catalog publications in this state is authorized to collect the Oklahoma sales or use tax levied upon the sale or use of such products whether or not such person maintains a place of business in this state. The Oklahoma Tax Commission is hereby authorized, upon application in accordance with the sales or use tax laws of this state, to issue permits to such out-of-state vendors to collect such taxes, without charge. Such permit may be canceled when, at any time, the Commission determines the tax can be more effectively collected from the consumer-user. In all instances where the sales are made or completed by delivery or transfer of possession to the consumer within this state by the out-of-state vendor, the state and any applicable local sales tax shall be collected and reported under the vendor's sales tax permit number.

Added by Laws 1986, c. 41, § 5, operative July 1, 1986.