2015 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-1407.2. Retailer Compliance Initiative.

A. For the purpose of encouraging the voluntary registration, collection, and remittance of use taxes owed to this state, the Oklahoma Tax Commission is hereby authorized and directed to establish a Retailer Compliance Initiative for out-of-state retailers, as provided in this section.

B. 1. The Tax Commission shall not seek payment of uncollected use taxes from an out-of-state retailer who registers to collect and remit applicable use taxes on sales made to purchasers in this state prior to registration under the Retailer Compliance Initiative, provided that the retailer was not registered in this state in the twelve-month period preceding the effective date of this section.

2. The provisions of this subsection will preclude assessment for uncollected use taxes together with penalty or interest for sales made during the period the retailer was not registered in this state, provided registration occurs prior to July 1, 2011.

3. The relief provided herein shall not be available to a retailer with respect to any matter or matters for which the retailer received notice of the commencement of an audit and which audit is not yet finally resolved including any related administrative and judicial processes and is not available for use taxes already paid or remitted to the state or taxes collected, but not remitted, by the retailer.

4. The relief provided herein is fully effective, absent the retailer’s fraud or intentional misrepresentation of a material fact, as long as the retailer continues registration and continues collection and remittance of applicable use taxes for a period of at least thirty-six (36) months. The statute of limitations applicable to asserting a tax liability during this thirty-six-month period shall be tolled.

5. The relief provided herein is applicable only to use taxes due from a retailer in its capacity as a retailer and not to use taxes due from a retailer in its capacity as a buyer.

C. The registration by an out-of-state retailer for the collection of use taxes under the Retailer Compliance Initiative shall not be used as a factor in determining whether the retailer has nexus with this state for any other taxes, including income taxes, at any time.

D. Out-of-state retailers registering under the Retailer Compliance Initiative shall receive a discount for timely reporting and remitting use taxes as provided in Section 1354.31 of Title 68 of the Oklahoma Statutes.

E. No registration fee shall be charged against any voluntary out-of-state retailer that comes forward to register to collect and remit use taxes under the Retailer Compliance Initiative.

F. The Tax Commission shall promulgate rules detailing the terms and other conditions of this program.

Added by Laws 2010, c. 412, § 3, eff. July 1, 2010.