1. (a) General provisions. Every vendor shall file a monthly report for sales made the preceding month stating the name of the seller, address, telephone number, and, sales tax number as it appears on the sales tax permit of the business and the period (month and year) covered by the report. In instances where a business does not provide a sales tax number, the federal employer identification number (FEIN) or social security number (SSN) of the business is required to be included on the sales tax report. In addition, the report shall disclose the following:

   1. (1) Total gross receipts for the preceding month from sales, both taxable and non-taxable.
   2. (2) The "sales value" of all withdrawals from inventory of goods initially purchased exempt from sales tax, including all items withdrawn for gifts, donations, prizes or business or personal use. Included is the cost of all withdrawals from inventory of goods initially purchased on a tax deferred basis pursuant to a direct pay permit which are subsequently withdrawn for a taxable use.
   3. (3) Deductions allowed by law. Deductions not specifically delineated on the face of the return must be fully explained in the space provided.

   4. (4) The amount of tax due, including any city or county tax, or both, as described in (c) of this Section.

      1. (A) The return should show the amount of interest (if any) that is due.
      2. (B) The return should show the amount of penalty (if any) that is due.
   5. (5) Such other reasonable information as the Commission may require. [See: 68 O.S. §1365]

2. (b) Exception to the requirement to file electronically. The vendor may apply in writing to the Business Tax Electronic Filing Coordinator, Oklahoma Tax Commission, Business Tax Services, Oklahoma City, OK 73194, for a determination that the vendor is unable to participate in the electronic funds transfer and electronic data interchange program, and if the application is approved, the vendor will be permitted to report on paper.

   1. (1) To determine whether a vendor is "unable" to file electronically, the following guidelines shall be utilized:

      1. (A) The taxpayer does not have access to a computer or internet access at home or place of business; and,
      2. (B) The taxpayer does not use a tax preparer that has a computer or one that does not have internet access.
   2. (2) Any exception to the electronic filing requirement will be granted for only twelve (12) months. At the end of the exception period the taxpayer's electronic filing capability may be reviewed.
   3. (3) An aggrieved taxpayer may protest the determination of the Commission as provided by 68 O.S. § 207 pursuant to OAC 710:1-5-20 through 710:1-5-49, the Rules of Practice and Procedure before the Office of the Administrative Law Judges.

3. (c) Reporting for city and county taxes.

   1. (1) The state tax is determined by applying the state rate to the amount of net taxable sales (all sales less deductions allowed by law).
   2. (2) The amount of city sales tax is determined by multiplying the amount of net taxable sales for each city by the rate for that city.
   3. (3) The amount of county sales tax is determined by multiplying the amount of net taxable sales for each county by the rate for that county.
4. (d) Excess tax collected. If the vendor has collected, in the aggregate, an amount of sales tax from its customers, larger than the amount which would result from multiplying the taxable sales by the tax rate, whether due to the use of the bracket charts supplied by the Commission, the use of an electronic cash register that rounds up the tax, or any other reason, the vendor is responsible for remitting the total tax collected. The statement "Excess Tax Collected" should be written on the face of the report, under the line captioned "Total Due."

Amended at 10 Ok Reg 3847, eff 7-12-93

Amended at 14 Ok Reg 2711, eff 6-26-97

Amended at 15 Ok Reg 2827, eff 6-25-98

Amended at 21 Ok Reg 2581, eff 6-25-04

Amended at 22 Ok Reg 1561, eff 6-11-05

Amended at 23 Ok Reg 2847, eff 6-25-06

Amended at 26 Ok Reg 2354, eff 6-25-09

Amended at 28 Ok Reg 961, eff 6-1-11

Amended at 31 Ok Reg 2441, eff 9-12-14

Amended at 32 Ok Reg 1376, eff 8-27-15

Amended at 35 Ok Reg 2102, eff 9-14-18

Amended at 38 Ok Reg 1538, eff 9-1-21

Amended at 39 Ok Reg 2264, eff 9-11-22