Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 7 - Duties and Liabilities
Section 710:65-7-10 - Vendors' responsibility - sales made pursuant to direct payment permit
Current through Vol. 42, No. 1, September 16, 2024
In the case of sales made to purchasers claiming deferral pursuant to a direct payment permit, the vendor must obtain the items of information described in this Section:
(1) A copy of the purchaser's Direct Payment Permit (DPP), or if unavailable, the purchaser's name, address, DPP number, and its date of expiration. If a copy of the Direct Payment Permit is unavailable and if the information provided has not been previously verified, it must be verified by either calling the Taxpayer Resource Center or by reference to the sales tax permit list obtained pursuant to OAC 710:65-9-6;
(2) A statement that the permit-holder claims deferral of the payment of any applicable state and local sales or use taxes upon its purchases of taxable tangible personal property or services;
(3) A statement that the articles purchased are for use in the purchaser's Oklahoma enterprises, and not for resale; and,
(4) The signature of the purchaser or a person authorized to legally bind the purchaser, and date signed.
Added at 18 Ok Reg 2823, eff 6-25-01
