Oklahoma § 68-1407 - Collection of tax by retailer or vendor not maintaining

§ 68-1407. Collection of tax by retailer or vendor not maintaining

place of business within State or both within and without State Permits.

The Tax Commission may in its discretion, upon application,

authorize the collection of the tax herein levied by any retailer or

vendor not maintaining a place of business within this state but who

makes sales of tangible personal property for use in this state and

by the out-of-state place of business of any retailer or vendor

maintaining places of business both within and without Oklahoma and

making sales of tangible personal property at such out-of-state

place of business for use in this state. Such retailer or vendor

shall be issued, without charge, a permit to collect such taxes, in

such manner and subject to such regulations and agreements as the

Tax Commission shall prescribe. When so authorized, it shall be the

duty of such retailer or vendor to collect the tax upon all tangible

personal property sold to his knowledge for use within this state.

Such authority and permit may be canceled when at any time the Tax

Commission considers that such tax can more effectively be collected

from the person using such property in this state. Provided,

however, that in all instances where such sales are made or

completed by delivery to the purchaser within this state by the

retailer or vendor in such retailer's or vendor's vehicle, whether

owned or leased (not by common carrier), such sales or transactions

shall continue to be subject to applicable state and any local sales

tax at the point of delivery and the tax shall be collected and

reported under taxpayer's sales tax permit number accordingly.

Laws 1963, c. 368, § 2; Laws 1965, c. 215, § 2; Laws 1968, c. 112, §

3, eff. July 1, 1968.