§ 68-1407.3. Oklahoma Tax Commission - Internet retailer outreach program.

In an effort to improve compliance by Internet retailers for the collection of use tax on their sales to Oklahoma residents, the Oklahoma Tax Commission shall implement an outreach program to Internet retailers.  The program shall include contacting Internet retailers for a review of their business activities to determine if such activities may require the registration and collection of Oklahoma use taxes and the providing of information to the out-of-state retailers about the Retailer Compliance Initiative to encourage registration in this state.

Added by Laws 2010, c. 412, § 4, eff. July 1, 2010.