§ 68-317.6. Collection and remission of taxes.  


Latest version.
  • Each person accepting a purchase order for a delivery sale shall collect and remit to the Oklahoma Tax Commission any taxes levied by Oklahoma with respect to such delivery sale, except that such collection and remission shall not be required to the extent such person has obtained proof, in the form of the presence of applicable tax stamps or otherwise, that such taxes already have been paid to Oklahoma.

Added by Laws 2003, c. 475, § 11, eff. Nov. 1, 2003.