2018 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-1394. Remote sellers, marketplace facilitators and referrers - Written report to purchasers or remote sellers.

A. A remote seller or marketplace facilitator required to make an election under subsection A of Section 3 of this act that does not elect to collect and remit the tax imposed by Section 1354 or 1402 of Title 68 of the Oklahoma Statutes shall, no later than January 31 of each year, provide a written report to each purchaser required to receive the notice under paragraph 2 of subsection B of Section 4 of this act during the immediately preceding calendar year that includes all of the following:

1. A statement that the remote seller or marketplace facilitator did not collect sales or use tax in connection with the purchaser's transactions with the remote seller or marketplace facilitator and that the purchaser may be required to remit use tax to the Tax Commission;

2. A list, by date, indicating the type and purchase price of each product purchased or leased by the purchaser from the remote seller or marketplace facilitator and delivered to a location within this state;

3. Instructions for obtaining additional information from the Commission regarding whether and how to remit use tax to the Commission;

4. A statement that the remote seller or marketplace facilitator is required to submit a report to the Commission under Section 6 of this act that includes the name of the purchaser and the aggregate dollar amount of the purchaser's purchases from the remote seller or marketplace facilitator; and

5. Such additional information as the Commission may reasonably require.

B. The Commission shall prescribe the form of the report required under subsection A of this section and shall make the form available on its publicly accessible Internet website.

C. The report required under subsection A of this section shall be mailed by first-class mail in an envelope prominently marked with words indicating that important tax information is enclosed to the purchaser's billing addresses, if known, or, if unknown, to the purchaser's shipping address. If the purchaser's billing and shipping addresses are unknown, the report shall be sent electronically to the purchaser's last-known email address with a subject heading indicating that important tax information is being provided.

D. A referrer required to make an election under subsection A of Section 3 of this act that does not elect to collect and remit the tax imposed by Section 1354 or 1402 of Title 68 of the Oklahoma Statutes shall, no later than January 31 of each year, provide a written notice to each remote seller to whom the referrer transferred a potential purchaser located in this state during the immediately preceding calendar year that includes all of the following:

1. A statement that a sales or use tax may be imposed by the state on the transaction;

2. A statement that the remote seller may be required to make the election required by subsection A of Section 3 of this act; and

3. Instructions for obtaining additional information regarding sales and use tax from the Commission.

Added by Laws 2018, 2nd Ex. Sess., c. 17, § 5, emerg. eff. April 10, 2018.