Okla. Admin. Code § 710:65-21-4

Current through Vol. 42, No. 3, October 15, 2024

Section 710:65-21-4 - Use tax on out-of-state purchases

(a) Tangible personal property bought outside this State either by an Oklahoma user or consumer or out-of-state user or consumer in such a way that the vendor need not collect sales tax in that State, and brought into this State for storage, use, or other consumption is subject to the use tax. Use tax must be reported and paid by the purchaser on forms prescribed by and available from the Commission.

(b) If the purchaser buys such tangible personal property from an out-of-state vendor who is authorized or required by the Use Tax Code to collect, report and remit use tax, the purchaser should pay the use tax to such vendor. Vendors who are required to collect use tax are those who maintain places of business both within and without Oklahoma. [ See: 68 O.S. §§ 1402, 1405-1406 ]

Amended at 15 Ok Reg 2827, eff 6-25-98