2020 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-1375. Digital mapping system - Information to vendors.
A. In order to provide for the efficient and accurate administration of sales and use taxes, the Oklahoma Tax Commission is authorized to develop and maintain a digital mapping system for municipal boundaries. The Tax Commission shall coordinate the development of the mapping system with municipalities.
B. The Tax Commission shall provide vendors subject to the provisions of subparagraph g of paragraph 13 of Section 1352 of this title with information as may be necessary to assist such vendors in determining the appropriate municipal or county sales or use tax rate at a place of delivery of tangible personal property or services subject to sales or use tax.
Added by Laws 2000, c. 314, § 20, eff. July 1, 2000. Amended by Laws 2003, c. 125, § 2, eff. July 1, 2003.
