Statutes, codes, and regulations
Oklahoma Administrative Code
Title 710 - Oklahoma Tax CommissionChapter 65 - Sales and Use TaxSubchapter 21 - Use Tax
Section 710:65-21-5 - Voluntary registration by certain out-of-state retailers or vendors
Section 710:65-21-5.1 - Filing requirements for certain vendors registered under the Streamlined Sales and Use Tax Agreement

Okla. Admin. Code § 710:65-21-5.1

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Current through Vol. 42, No. 3, October 15, 2024
Section 710:65-21-5.1 - Filing requirements for certain vendors registered under the Streamlined Sales and Use Tax Agreement

A seller that is registered under the Streamlined Sales and Use Tax Agreement which has indicated at the time of registration that it anticipates making no sales which would be sourced to Oklahoma under the Agreement is exempt from the filing of a return. A seller shall lose such exemption upon making any taxable sales into this state and shall file a return in the month following such sale.

Okla. Admin. Code § 710:65-21-5.1

Added at 30 Ok Reg 2089, eff 7-25-13