Oklahoma § 68-55002 - Provision of electronic database containing local taxing

§ 68-55002. Provision of electronic database containing local taxing

jurisdiction information – Liability of home service provider –

Presumption.

A. The Oklahoma Tax Commission may provide an electronic

database to a home service provider or, if the Tax Commission does

not provide such an electronic database to home service providers,

then the designated database provider may provide an electronic

database to a home service provider. Such database shall provide

the appropriate local taxing jurisdiction for each street address in

the state, including to the extent practicable, any multiple postal

street addresses applicable to one street location, and shall be in

the format required by Section 119 of the federal “Mobile

Telecommunications Sourcing Act”.

B. The Tax Commission or designated database provider shall

provide notice of the availability of the then current electronic

database, and any subsequent revisions thereof, by publication in

the manner normally employed for the publication of informational

tax, charge, or fee notices to taxpayers in the state.

C. A home service provider using the data contained in an

electronic database described in subsection A of this section shall

be held harmless from any tax, charge, or fee liability that

otherwise would be due solely as a result of any error or omission

in such database provided by the Tax Commission or designated

database provider. The home service provider shall reflect changes

made to such database during a calendar quarter not later than

thirty (30) days after the end of such calendar quarter.

D. If an electronic database is not provided under subsection A

of this section, a home service provider shall be held harmless from

any tax, charge, or fee liability in this state that otherwise would

be due solely as a result of an assignment of a street address to an

incorrect taxing jurisdiction if, subject to Section 2 of this act,

the home service provider employs an enhanced zip code to assign

each street address to a specific taxing jurisdiction for each level

of taxing jurisdiction and exercises due diligence at each level of

taxing jurisdiction to ensure that each such street address is

assigned to the correct taxing jurisdiction. If an enhanced zip

code overlaps boundaries of taxing jurisdictions of the same level,

the home service provider must designate one specific jurisdiction

within such enhanced zip code for use in taxing the activity for

such enhanced zip code for each level of taxing jurisdiction. Any

enhanced zip code assignment changed in accordance with Section 2 of

this act is deemed to be in compliance with this section.

Oklahoma Statutes - Title 68. Revenue and Taxation

E. For purposes of this section, there is a rebuttable

presumption that a home service provider has exercised due diligence

if such home service provider demonstrates that it has:

1. Expended reasonable resources to implement and maintain an

appropriately detailed electronic database of street address

assignments to taxing jurisdictions;

2. Implemented and maintained reasonable internal controls to

promptly correct misassignments of street addresses to taxing

jurisdictions; and

3. Used all reasonably obtainable and usable data pertaining to

municipal annexation, incorporations, reorganizations and any other

changes in jurisdictional boundaries that materially affect the

accuracy of such database.

F. Subsection D of this section applies to a home service

provider that is in compliance with the requirements of that

subsection until the later of:

1. Eighteen (18) months after the nationwide standard numeric

code described in federal “Mobile Telecommunications Sourcing Act”

has been approved by the Federation of Tax Administrators and the

Multistate Tax Commission; or

2. Six (6) months after the Tax Commission or a designated

database provider in this state provides such database as prescribed

in subsection A of this section.

Added by Laws 2001, c. 153, § 3.