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Oklahoma Administrative Code

Subchapter 21

Use Tax

Oklahoma Tax Commission

710:65-21-1Purpose 710:65-21-2Definitions 710:65-21-3Use tax 710:65-21-4Use tax on out-of-state purchases 710:65-21-5Voluntary registration by certain out-of-state retailers or vendors 710:65-21-5.1Filing requirements for certain vendors registered under the Streamlined Sales and Use Tax Agreement 710:65-21-6Retailers required to obtain a use tax permit 710:65-21-7Reports, payments, and penalties 710:65-21-8Out-of-state retailers or vendors not registered in Oklahoma 710:65-21-20Use tax exemptions