Every seller and service provider shall file a monthly report for sales made the preceding month stating the name of the seller or service provider, address, telephone number, federal employer identification number (FEIN) or social security number (SSN), account number of the business and the period (month and year) covered by the report. In addition, the report shall disclose the following:
(1) Total number of retail transactions for prepaid wireless telecommunications.(2) Amount of resulting 9-1-1 telephone fees.(3) Total number of connections including landline.(4) Total number of wireless connections.(5) Amount of resulting 9-1-1 telephone fees.(6) The balance of fees due.(A) The return should show the amount of interest (if any) that is due.(B) The return should show the amount of penalty (if any) that is due.(7) Such other reasonable information as the Tax Commission may require.Okla. Admin. Code § 710:95-17-9
Added at 28 Ok Reg 971, eff 6-1-11Amended by Oklahoma Register, Volume 34, Issue 24, September 1, 2017, eff. 9/11/2017Amended by Oklahoma Register, Volume 41, Issue 22, August 1, 2024, eff. 8/11/2024