Oklahoma § 68-1354.29 - Purchase of digital good, computer software delivered
Full text of Oklahoma Oklahoma Statutes § 68-1354.29 — Purchase of digital good, computer software delivered, with citation guidance and answers to common questions.
§ 68-1354.29. Purchase of digital good, computer software delivered
electronically, or service delivered electronically - Multiple
Points of Use (MPU) Exemption Form.
A. Notwithstanding the provisions of Section 20 of this act, a
purchaser of direct mail that is not a holder of a direct pay permit
shall provide to the seller in conjunction with the purchase either
a Direct Mail Form or information to show the jurisdictions to which
the direct mail is delivered to recipients.
Upon receipt of the Direct Mail Form, the seller is relieved of
all obligations to collect, pay or remit the applicable tax and the
purchaser is obligated to pay or remit the applicable tax on a
direct pay basis. A Direct Mail Form shall remain in effect for all
future sales of direct mail by the seller to the purchaser until it
is revoked in writing.
Upon receipt of information from the purchaser showing the
jurisdictions to which the direct mail is delivered to recipients,
the seller shall collect the tax according to the delivery
information provided by the purchaser. In the absence of bad faith,
the seller is relieved of any further obligation to collect tax on
any transaction where the seller has collected tax pursuant to the
delivery information provided by the purchaser.
B. If the purchaser of direct mail does not have a direct pay
permit and does not provide the seller with either a Direct Mail
Form or delivery information, as required by subsection A of this
section, the seller shall collect the tax according to paragraph 5
of subsection A of Section 20 of this act. Nothing in this
Oklahoma Statutes - Title 68. Revenue and Taxation
subsection shall limit a purchaser’s obligation for sales or use tax
to any state to which the direct mail is delivered.
C. If a purchaser of direct mail provides the seller with
documentation of direct pay authority, the purchaser shall not be
required to provide a Direct Mail Form or delivery information to
the seller.
Added by Laws 2003, c. 413, § 22, eff. Nov. 1, 2003.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-1354.29
What does Oklahoma Statutes § 68-1354.29 cover?
Section 68-1354.29 ("Purchase of digital good, computer software delivered") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 68-1354.29?
A common citation format is "Oklahoma Statutes § 68-1354.29" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 68-1354.29 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.