Oklahoma § 63-2867 - Collection, payment, and distribution of prepaid wireless

§ 63-2867. Collection, payment, and distribution of prepaid wireless

fees.

A. Prepaid 9-1-1 wireless transaction fees authorized and

collected pursuant to paragraph 3 of subsection A of Section 2865 of

this title from retailers shall be paid to the Oklahoma Tax

Commission under procedures established by the Tax Commission that

substantially coincide with the registration and payment procedures

that apply under the Oklahoma Sales Tax Code and as directed by the

Oklahoma 9-1-1 Management Authority. The audit and appeal

Oklahoma Statutes - Title 63. Public Health and Safety

procedures, including limitations period, applicable to the Oklahoma

Sales Tax Code shall apply to prepaid 9-1-1 wireless telephone fees.

B. From the total fees collected pursuant to paragraph 3 of

subsection A of Section 2865 of this title, eight-tenths of one

percent (0.8%) shall be retained by the Tax Commission as

reimbursement for the direct cost of administering the collection

and remittance of such fees.

C. The prepaid 9-1-1 wireless transaction fee shall be

collected by the retailer from the consumer for each retail

transaction occurring in this state. The amount of the prepaid 9-11 wireless fee shall either be separately stated on the invoice,

receipt or similar document that is provided to the consumer by the

seller, or otherwise disclosed to the consumer.

D. The prepaid 9-1-1 wireless telephone fee is the liability of

the consumer and not of the seller or of any provider, except that

the seller shall be liable to remit all prepaid 9-1-1 wireless

telephone fees that the seller collects as provided in this section,

including all charges that the seller is deemed to collect where the

amount of the fee has not been separately stated on an invoice,

receipt or other similar document.

E. If the amount of the prepaid 9-1-1 wireless telephone fee is

separately stated on the invoice, receipt or similar document, the

prepaid 9-1-1 wireless telephone fee shall not be included in the

base for measuring any tax, fee, surcharge or other charge that is

imposed by the state, any political subdivision of this state or any

intergovernmental agency.

F. The Oklahoma Tax Commission shall provide the 9-1-1

Management Authority with a monthly report showing the 9-1-1

wireless fee deposits including the name of the provider and the

amount of each deposit. Upon request the 9-1-1 Authority may

request telephone or mailing address information of the provider.

Added by Laws 2016, c. 324, § 7, eff. Nov. 1, 2016. Amended by Laws

2021, c. 295, § 3, eff. Nov. 1, 2021; Laws 2023, c. 258, § 10, eff.

Nov. 1, 2023.