Oklahoma § 68-1354.10 - Streamlined Sales Tax System Act - Sales tax pilot

§ 68-1354.10. Streamlined Sales Tax System Act - Sales tax pilot

project.

The Oklahoma Tax Commission is authorized to participate in a

sales tax pilot project with other states and selected businesses to

test means for simplifying sales and use tax administration and may

enter into joint agreements for that purpose.

Agreements to participate in the test shall establish provisions

for the administration, imposition and collection of sales and use

taxes resulting in revenues paid that are the same as would be paid

under existing law.

Parties to the agreements are excused from complying with the

provisions of the Oklahoma Sales Tax Code or the Oklahoma Use Tax

Code to the extent a different procedure is required by the

agreements, except for confidentiality of taxpayer information as

detailed in Section 12 of this act.

Agreements authorized under this section shall terminate no

later than December 31, 2001.

Added by Laws 2000, c. 314, § 11, eff. July 1, 2000.