- (a) Vendors under the Sales Tax Code shall file a return for each reporting period, notwithstanding the fact that, during one or more of such reporting periods, the vendor did not receive any gross receipts rendering him liable for payment of sales tax. On the return for such a reporting period, the vendor should indicate that no gross receipts or proceeds were received and no tax is due for that reporting period.
- (b) Vendors under the Use Tax Code who hold direct payment permits shall file a return for each reporting period, despite the fact that the vendor may not have withdrawn any tangible personal property from an inventory purchased tax-deferred during the period reported.
Amended at 11 Ok Reg 3521, eff 6-26-94
Amended at 14 Ok Reg 2711, eff 6-26-97