Oklahoma § 68-1361.2

§ 68-1361.2.

required.

Disabled veterans' exemption - Proof of eligibility

Oklahoma Statutes - Title 68. Revenue and Taxation

A. In order to claim the exemption authorized by paragraph 34

of Section 1357 of this title, the person to whom the sale is made

shall be required to furnish the vendor proof of eligibility for the

exemption as issued by the Oklahoma Tax Commission. All vendors

shall honor the proof of eligibility for sales tax exemption and

sales for the benefit of the disabled veteran to a person providing

such proof shall be exempt from the tax levied pursuant to the

Oklahoma Sales Tax Code.

B. A claim for refund of sales taxes erroneously paid may only

be made if a vendor refuses to honor the proof of eligibility issued

by the Tax Commission for the exemption authorized pursuant to

paragraph 34 of Section 1357 of this title and the person eligible

for the exemption submits to the Tax Commission a signed

notification of the vendor's denial of exemption on a form

prescribed by the Commission.

Added by Laws 2006, c. 272, § 3. Amended by Laws 2021, c. 15, § 6,

eff. Nov. 1, 2021.