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 Oklahoma Statutes (Last Updated: September 18, 2014)
 Title 68. REVENUE AND TAXATION

  § 68-1354.2. Out-of-state vendors - Tax on sales within state.  

Latest version.

  • (A) There is hereby levied upon all sales, not otherwise exempted in the Oklahoma Sales Tax Code, an excise tax of four and one-half percent (4.5%) of the gross receipts or gross proceeds of each sale of tangible personal property to the consumer-user in this state by an out-of-state vendor who engages in business in this state through the continuous, regular or systematic solicitation of retail sales by advertisement in the newspapers or radio or television media operating within Oklahoma.  The tax shall be collected, reported, and remitted or paid in accordance with the Oklahoma Sales Tax Code.

    (B) For purposes of administration of the sales tax laws, a sale occurs within this state if delivery or transfer of possession of the tangible personal property occurs within this state.

    (C) Any advertisement soliciting sales to the Oklahoma consumer, subject to this section, to be published or broadcasted by newspapers or radio or television media operating in this state, shall contain a notice that the sale is subject to Oklahoma sales or use tax and shall include the sales tax permit number issued the advertising vendor by the Oklahoma Tax Commission.  It shall be the duty of the vendor to provide such notice in advertisements referred to herein.  No penalty as a result of this act shall lie against any newspaper, broadcaster or other Oklahoma advertising media.

    (D) Any out-of-state vendor required to collect, report and remit or pay sales or use tax in accordance with this act shall be entitled to the discount allowed other vendors pursuant to the Oklahoma Sales Tax Code.

    (E) Any out-of-state vendor doing business in this state subject to this act shall be subject to all the civil and criminal penalties and liabilities imposed by the Oklahoma Sales Tax Code on vendors within the state.

    (F) All sales or use tax revenues collected pursuant to this act shall be apportioned in the same manner as other sales or use tax revenues.

Added by Laws 1986, c. 41, § 2, operative July 1, 1986. Amended by Laws 1987, c. 113, § 17, operative June 1, 1987; Laws 1989, 1st Ex.Sess., c. 2, § 102, operative Feb. 1, 1990.