Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority
Subchapter 4 - Rental Tax on Motor Vehicle Rentals
Section 710:95-4-5 - Recordkeeping

All persons required to collect, report, and remit rental tax on motor vehicle rentals must make and preserve adequate records of sales and other pertinent information, including copies of rental agreements, to substantiate the amount of tax due. An establishment wherein only a portion of the gross receipts are subject to the rental tax on motor vehicle rentals must maintain records of its sales adequate to differentiate those sales which are not subject to the tax.

Added at 30 Ok Reg 1872, eff 7-11-13