Oklahoma § 68-1391 - Definitions

§ 68-1391. Definitions

As used in this act:

1. "Affiliated person" means a person that, with respect to

another person:

a.

has a direct or indirect ownership interest of more

than five percent (5%) in the other person, or

b.

is related to the other person because a third person,

or group of third persons who are affiliated with each

other as defined in this subsection, holds a direct or

Oklahoma Statutes - Title 68. Revenue and Taxation

indirect ownership interest of more than five percent

(5%) in the related person;

2. "Forum" means a place where sales at retail occur, whether

physical or electronic. The term includes a store, a booth, a

publicly accessible Internet website, a catalog, or similar place;

3. "Marketplace facilitator" means a person that facilitates

the sale at retail of a marketplace seller's product. For purposes

of this section, a person facilitates a sale at retail if the person

or an affiliated person:

a.

lists or advertises products for sale at retail in any

forum, and

b.

either directly or indirectly through agreements or

arrangements with third parties, collects the payment

from the purchaser and transmits the payment to the

person selling the property.

The term includes a person that may also be a vendor;

4. "Marketplace seller" means a person that has an agreement

with a marketplace facilitator pursuant to which the marketplace

facilitator facilitates sales for the person;

5. "Notice and reporting requirements" means the notice

requirements under Section 1393 of this title and the reporting

requirements under Sections 1394 and 1395 of this title;

6. "Product" means tangible personal property, services, or

other transactions taxable under the Oklahoma Sales Tax Code,

Section 1350 et seq. of this title. For purposes of this act, the

term product shall not include any hotel or motel the as-built

construction of which contains more than twelve (12) rooms for

occupancy in the regular course of business conducted by the hotel

or motel;

7. "Referral" means the transfer by a referrer of a potential

purchaser to a person that advertises or lists products for sale on

the referrer's platform;

8.

a.

"Referrer" means the person, other than a person

engaging in the business of printing or publishing a

newspaper, that, pursuant to an agreement or

arrangement with a marketplace seller or remote

seller, does the following:

(1) agrees to list or advertise for sale at retail

one or more products of the marketplace seller or

remote seller in a physical or electronic medium,

(2) receives consideration from the marketplace

seller or remote seller from the sale offered in

the listing or advertisement,

(3) transfers by telecommunications, Internet link,

or other means, a purchaser to a marketplace

seller, remote seller, or affiliated person to

complete a sale, and

Oklahoma Statutes - Title 68. Revenue and Taxation

(4)

does not collect a receipt from the purchaser for

the sale.

b.

The term does not include a person that:

(1) provides Internet advertising services, and

(2) does not provide the marketplace seller's or

remote seller's shipping terms or advertise

whether a marketplace seller or remote seller

collects a sales or use tax.

c.

The term includes a person that may also be a vendor;

and

9. "Remote seller" means a person, other than a marketplace

facilitator, a marketplace seller, or a referrer, that does not

maintain a place of business in this state that, through a forum,

sells products at retail, the sale or use of which is subject to the

tax imposed by Section 1354 or 1402 of this title. The term does

not include an employee who in the ordinary scope of employment

renders services to his employer in exchange for wages and salaries.

Added by Laws 2018, 2nd Ex. Sess., c. 17, § 2, emerg. eff. April 10,

2018. Amended by Laws 2022, c. 396, § 1, eff. Jan. 1, 2023; Laws

2023, c. 259, § 1, eff. Nov. 1, 2023.