Personal property sales from outside the state – Total sales statement.

  1. Law
  2. Oklahoma Statutes
  3. Revenue and Taxation
  4. Personal property sales from outside the state – Total sales statement.

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A. Each retailer or vendor making sales of tangible personal property from a place of business outside this state for use in this state that is not required to collect use tax shall, by February 1 of each year, provide to each customer to whom tangible personal property was delivered in this state a statement of the total sales made to the customer during the preceding calendar year. The statement must contain language substantially similar to the following:

  • "YOU MAY OWE OKLAHOMA USE TAX ON PURCHASES YOU MADE FROM US DURING THE PREVIOUS TAX YEAR. THE AMOUNT OF TAX YOU MAY OWE IS BASED ON THE TOTAL SALES PRICE OF [INSERT TOTAL SALES PRICE] THAT MUST BE REPORTED AND PAID WHEN YOU FILE YOUR OKLAHOMA INCOME TAX RETURN UNLESS YOU HAVE ALREADY PAID THE TAX."

The statement must not contain any other information that would indicate, imply or identify the class, type, description or name of the products purchased. Any information that would indicate, imply or identify the class, type, description or name of the products purchased is strictly confidential.

B. The statement may be provided by first-class mail, email or other electronic communication.

Added by Laws 2016, c. 311, § 4, eff. Nov. 1, 2016.


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