2016 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-1354.6. Collection of sales or use tax - Reciprocal agreements.

(A) For the purpose of providing for the efficient administration of the Oklahoma sales and use tax laws when in its judgment it is necessary or beneficial in order to secure the collection of sales or use taxes, penalty and interest thereon, due or to become due under the sales and use tax laws of this state, the Oklahoma Tax Commission is authorized to enter into reciprocal agreements with the tax departments of other states in respect to the collection, payment and enforcement of such taxes on sales of tangible personal property to residents of Oklahoma by vendors and retailers maintaining places of business in this state or in such other states.

In consideration of such an agreement by the tax departments or administrators of such other states, the Tax Commission is authorized to make similar agreements for the collection, payment and enforcement of sales and use taxes imposed by such other states on sales of tangible personal property to residents of the other state by vendors or retailers maintaining places of business in Oklahoma.

The administration of this act is vested in the Oklahoma Tax Commission and it is hereby authorized to make and enforce such rules and regulations as it may deem necessary to carry out the provisions and purpose of this act.

(B) Any reciprocal agreement entered into between the Tax Commission and another state may, when it is deemed advisable by the Tax Commission, include the exchange of information to officials of the other state with respect to sales tax reports and the performance of joint audits of the vendor. Any such agreement shall require the other state to maintain confidentiality, for any purpose other than the administration of that state's sales or use tax law in accordance with the Uniform Tax Procedure Code, Section 201 et seq. of Title 68 of the Oklahoma Statutes, of any such information provided by the Commission.

(C) For the purpose of providing for the efficient and uniform enforcement of the Oklahoma sales and use tax laws, specifically as to those vendors regularly making sales in Oklahoma, whether such vendor is located within or without this state, the Tax Commission is authorized to take all necessary actions, to enter into reciprocal agreements if necessary, to secure from other states recognition of tax debts due this state which are entitled to full faith and credit in the other state. In furtherance of this subsection, the Tax Commission is authorized to enter into reciprocal agreements with other states to provide the attorneys employed by the Tax Commission to enter appearances as local counsel in the courts of this state on behalf of the reciprocal state enforcing its tax laws in Oklahoma courts. The Tax Commission is authorized to utilize its attorneys for collection and enforcement of Oklahoma's sales and use tax laws, including injunctive proceedings, in the courts of any other state, as the complaining party.

Added by Laws 1986, c. 41, § 6, operative July 1, 1986.