Okla. Admin. Code § 710:65-9-6

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

Section 710:65-9-6 - Subscription to sales tax permit list

(a) The Commission will provide on a subscription basis the following information contained in the master Sales and Use Tax Files:

(1) Permit number.

(2) Name in which permit is issued.

(3) Name of business operation if different from ownership (DBA).

(4) Mailing addresses.

(5) Business addresses.

(6) Business class , Standard Industrial Code (SIC) or classification under the North American Industry Classification System (NAICS).

(7) Effective date and expiration or cancellation date.

(b) The fee for this service is One Hundred Fifty Dollars ($150.00) per year. The lists will be updated periodically. It is to be used by the vendor for the purpose of determining the validity of sales tax permits presented to the vendor as proof of the purchaser's exemption as a reseller. [ See: 68 O.S. § 1364(N) ]

Okla. Admin. Code § 710:65-9-6

Amended at 25 Ok Reg 2070, eff 7-1-08; Amended at 30 Ok Reg 2089, eff 7-25-13