Oklahoma § 68-1354.18 Streamlined Sales and Use Tax Administration Act -

Oklahoma Statutes

§ 68-1354.18 — Streamlined Sales and Use Tax Administration Act -

Oklahoma § 68-1354.18

Title 68Revenue And Taxation

This text of Oklahoma § 68-1354.18 (Streamlined Sales and Use Tax Administration Act -) is published on Counsel Stack Legal Research, covering Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Okla. Stat. tit. 68, § 68-1354.18 (2026).

Text

Duties and authority of Tax Commission - Entry into Streamlined Sales and Use Tax Agreement. Subject to the provisions of Section 1354.20 of this title, the Oklahoma Tax Commission is authorized and directed to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the Agreement, the Tax Commission is authorized to act jointly with other states that are members of the Agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers. The Tax Commission is further authorized to t

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Duties and authority of Tax Commission - Entry into Streamlined Sales and Use Tax Agreement. Subject to the provisions of Section 1354.20 of this title, the Oklahoma Tax Commission is authorized and directed to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the Agreement, the Tax Commission is authorized to act jointly with other states that are members of the Agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers. The Tax Commission is further authorized to take other actions reasonably required to implement the provisions set forth in the Streamlined Sales and Use Tax Administration Act, including, but not limited to, the promulgation of rules and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement. The Tax Commission or the Tax Commission’s designee is authorized to represent this state before the other states that are signatories to the Agreement.