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§68-1354.3.
§68-1354.3.
(A) There is hereby levied upon all sales, not otherwise exempted in
the Oklahoma Sales Tax Code, Sections 1350 et seq. of Title 68 of the
Oklahoma Statutes, or the Oklahoma Use Tax Code, Sections 1401 et seq.
of Title 68 of the Oklahoma Statutes, an excise tax of four and
one-half percent (4.5%) of the gross receipts or gross proceeds of
each sale or use of tangible personal property to or by a
consumer-user in this state purchased from an out-of-state vendor who
engages in business in this state through the continuous, regular or
systematic solicitation of retail sales by advertisement through mail
order or catalog publications. The tax shall be collected, reported
and remitted or paid and apportioned in the same manner as any other
sales or use tax levied by this state.
(B) Any out-of-state vendor required to collect, report or remit or
pay sales or use tax in accordance with this act shall be entitled to
the discount allowed other vendors required to collect and report
Oklahoma sales or use tax.
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