Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 7 - Duties and Liabilities
- Section 710:65-7-1 - Taxpayer's duty to obtain sales tax return form
- Section 710:65-7-2 - Vendor responsibility for collection of sales tax; treatment of sales tax by vendor
- Section 710:65-7-3 - Personal liability for sales tax due
- Section 710:65-7-4 - Sales tax responsibility and liability of trustees, receivers, executors or administrators
- Section 710:65-7-5 - Vendor's responsibility to obtain sales tax permits [REVOKED]
- Section 710:65-7-6 - Vendors' or certified service providers' relief from liability and duty to collect sales tax
- Section 710:65-7-7 - Treatment of federal luxury tax for sales/use tax purposes [REVOKED]
- Section 710:65-7-8 - Vendors' responsibility - sales for resale
- Section 710:65-7-8.1 - Vendor's responsibility-sales for resale for export outside the United States
- Section 710:65-7-9 - Vendors' responsibility - sales to a manufacturer
- Section 710:65-7-10 - Vendors' responsibility - sales made pursuant to direct payment permit
- Section 710:65-7-11 - Vendors' responsibility - sales for agricultural purposes
- Section 710:65-7-12 - Vendors' responsibility - sales to persons raising animals for resale
- Section 710:65-7-13 - Vendors' responsibility - sales to contractors
- Section 710:65-7-14 - Vendors' responsibility - sales of trailers
- Section 710:65-7-15 - Vendors' responsibility - sales to entities with other specific statutory exemptions
- Section 710:65-7-16 - Vendors' reliance on erroneous information
- Section 710:65-7-17 - Vendors' responsibility - sales to disabled veterans receiving compensation at the 100% rate or surviving spouses of qualified deceased disabled veterans
- Section 710:65-7-17.1 - Vendors' fine for refusal to accept sales tax exemption claims of 100% disabled veterans or surviving spouses of qualifying deceased disabled veterans
- Section 710:65-7-18 - Vendor's responsibility - sales to, by, or for the benefit of, neighborhood watch organizations
- Section 710:65-7-19 - Vendor's responsibility - sales to qualifying organizations providing services for developmentally disabled persons
- Section 710:65-7-20 - Vendor's responsibility-sales to qualifying organizations providing funding for the preservation of wetland or habitats for wild ducks or preservation and conservation of wild turkeys
- Section 710:65-7-21 - Streamlined Sales and Use Tax Exemption Certificate
- Section 710:65-7-22 - RESERVED
- Section 710:65-7-23 - RESERVED
- Section 710:65-7-24 - Seller's relief from certain liability
- Section 710:65-7-25 - Purchaser's relief from certain liability
Disclaimer: These regulations may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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