Current through Vol. 42, No. 4, November 1, 2024
Section 710:65-9-9 - Administration of the Streamlined Sales and Use Tax Agreement online database(a) As part of the Streamlined Sales and Use Tax Agreement, the Oklahoma Tax Commission will participate in an online sales and use tax registration system. By registering to participate in the online system, the vendor agrees to collect and remit sales and use taxes for all taxable Oklahoma sales.(b) Registration with this central registration system and the collection of sales and use taxes in Oklahoma will not be used as factor in determining whether the vendor has nexus with Oklahoma.(c) A vendor registering with this System who has no legal requirement to register in Oklahoma, will not be required to pay registration fees or other charges provided in Section 1364 of Title 68. A vendor who has a requirement to register in Oklahoma prior to utilizing the online System must provide additional information to complete the registration process and pay the registration fee.(d) Oklahoma's withdrawal or revocation from the Agreement will not relieve a vendor of its responsibility to remit taxes previously or subsequently collected to behalf of Oklahoma.Okla. Admin. Code § 710:65-9-9
Reserved at 14 Ok Reg 2711, eff 6-26-97; Added at 21 Ok Reg 2581, eff 6-25-04