2016 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-1354.3. Mail order or catalog out-of-state vendors - Tax on sales within state.
(A) There is hereby levied upon all sales, not otherwise exempted in the Oklahoma Sales Tax Code, Sections 1350 et seq. of Title 68 of the Oklahoma Statutes, or the Oklahoma Use Tax Code, Sections 1401 et seq. of Title 68 of the Oklahoma Statutes, an excise tax of four and one-half percent (4.5%) of the gross receipts or gross proceeds of each sale or use of tangible personal property to or by a consumer-user in this state purchased from an out-of-state vendor who engages in business in this state through the continuous, regular or systematic solicitation of retail sales by advertisement through mail order or catalog publications. The tax shall be collected, reported and remitted or paid and apportioned in the same manner as any other sales or use tax levied by this state.
(B) Any out-of-state vendor required to collect, report or remit or pay sales or use tax in accordance with this act shall be entitled to the discount allowed other vendors required to collect and report Oklahoma sales or use tax.
Added by Laws 1986, c. 41, § 3, operative July 1, 1986. Amended by Laws 1987, c. 113, § 18, operative June 1, 1987; Laws 1989, 1st Ex.Sess., c. 2, § 103, operative Feb. 1, 1990.
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