Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 3 - Reports and Returns; Payments and Penalties; Records
Part 3 - RECORDS AND RECORDKEEPING
Section 710:65-3-34 - Administration of electronically-claimed exemptions
Universal Citation: OK Admin Code 710:65-3-34
Current through Vol. 42, No. 1, September 16, 2024
(a) The vendor shall use the standard form adopted by the Commission for claiming an exemption electronically.
(b) A purchaser is not required to provide a signature to claim an exemption from tax unless a paper exemption certificate is used.
(c) The vendor shall obtain the same information for proof of a claimed exemption regardless of the medium in which the transaction occurred.
Added at 21 Ok Reg 2581, eff 6-25-04
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