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.
Added by Laws 2010, c. 412, § 4, eff. July 1, 2010. Amended by Laws 2016, c. 311, § 6, eff. Nov. 1, 2016.