2019 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-1393. Marketplace facilitators and referrers - Non-election - Notice requirements.

A. A marketplace facilitator or a referrer required to make an election under subsection A of Section 1392 of this title that does not elect to collect and remit the tax imposed by Section 1354 or 1402 of this title shall comply with the applicable notice requirements of this section.

B. A marketplace facilitator subject to the requirements of this section shall:

1. Post a conspicuous notice on its forum that informs purchasers intending to purchase tangible personal property for delivery to a location within this state that includes all of the following:

a.sales or use tax may be due in connection with the purchase and delivery of the tangible personal property,

b.the state requires the purchaser to file a return if use tax is due in connection with the purchase and delivery, and

c.the notice is required by this section; and

2. Provide a written notice to each purchaser at the time of each sale that includes all of the following:

a.a statement that sales or use tax is not being collected in connection with the purchase,

b.a statement that the purchaser may be required to remit use tax directly to the Tax Commission, and

c.instructions for obtaining additional information from the Commission regarding whether and how to remit use tax to the Commission.

C. The notice required by paragraph 2 of subsection B of this section must be prominently displayed on all invoices and order forms and on each sales receipt or similar document, whether in paper or electronic form, provided to the purchaser. No statement that sales or use tax is not imposed on a transaction may be made by a marketplace facilitator unless the transaction is exempt from sales and use tax pursuant to this title or other applicable state law.

D. A referrer subject to the requirements of this section shall post a conspicuous notice on its platform that informs purchasers intending to purchase tangible personal property for delivery to a location within this state that includes all of the following:

1. Sales or use tax may be due in connection with the purchase and delivery;

2. The person to which the purchaser is being referred may or may not collect and remit sales or use tax to the Commission in connection with the transaction;

3. The state requires the purchaser to file a return if use tax is due in connection with the purchase and delivery and not collected by the person;

4. The notice is required by this section;

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

6. If the person to whom the purchaser is being referred does not collect sales or use tax on a subsequent purchase by the purchaser, the person may be required to provide information to the purchaser and the Commission about the purchaser's potential use tax liability.

E. The notice required under subsection D of this section must be prominently displayed and may include pop-up boxes or notification by other means that appears when the referrer transfers a purchaser to another person to complete the sale.

Added by Laws 2018, 2nd Ex. Sess., c. 17, § 4, emerg. eff. April 10, 2018. Amended by Laws 2019, c. 414, § 2, eff. Nov. 1, 2019.