Oklahoma § 68-1407.3 Oklahoma Tax Commission – Internet and other out-of-

Oklahoma Statutes

§ 68-1407.3 — Oklahoma Tax Commission – Internet and other out-of-

Oklahoma § 68-1407.3

Title 68Revenue And Taxation

This text of Oklahoma § 68-1407.3 (Oklahoma Tax Commission – Internet and other out-of-) 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, § 68-1407.3 (2026).

Text

state retailers outreach program. In an effort to improve compliance by Internet and other out-of- state retailers maintaining a place of business in this state for the collection of use tax on their sales to Oklahoma residents, the Oklahoma Tax Commission shall implement an outreach program. The program shall include contacting retailers for a review of their business activities to determine if such activities may require the registration and collection of Oklahoma use taxes and the providing of information regarding the provisions of the Retail Protection Act of 2016.

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state retailers outreach program. In an effort to improve compliance by Internet and other out-of- state retailers maintaining a place of business in this state for the collection of use tax on their sales to Oklahoma residents, the Oklahoma Tax Commission shall implement an outreach program. The program shall include contacting retailers for a review of their business activities to determine if such activities may require the registration and collection of Oklahoma use taxes and the providing of information regarding the provisions of the Retail Protection Act of 2016.