- (a) The vendor shall use the standard form adopted by the Commission for claiming an exemption electronically.
- (b) A purchaser is not required to provide a signature to claim an exemption from tax unless a paper exemption certificate is used.
- (c) The vendor shall obtain the same information for proof of a claimed exemption regardless of the medium in which the transaction occurred.
Added at 21 Ok Reg 2581, eff 6-25-04