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Oklahoma Administrative Code

Subchapter 7

Duties and Liabilities

Oklahoma Tax Commission

710:65-7-1Taxpayer's duty to obtain sales tax return form 710:65-7-2Vendor responsibility for collection of sales tax; treatment of sales tax by vendor 710:65-7-3Personal liability for sales tax due 710:65-7-4Sales tax responsibility and liability of trustees, receivers, executors or administrators 710:65-7-6Vendors' or certified service providers' relief from liability and duty to collect sales tax 710:65-7-8Vendors' responsibility - sales for resale 710:65-7-8.1Vendor's responsibility-sales for resale for export outside the United States 710:65-7-9Vendors' responsibility - sales to a manufacturer 710:65-7-10Vendors' responsibility - sales made pursuant to direct payment permit 710:65-7-11Vendors' responsibility - sales for agricultural purposes 710:65-7-12Vendors' responsibility - sales to persons raising animals for resale 710:65-7-13Vendors' responsibility - sales to contractors 710:65-7-14Vendors' responsibility - sales of trailers 710:65-7-15Vendors' responsibility - sales to entities with other specific statutory exemptions 710:65-7-16Vendors' reliance on erroneous information 710:65-7-17Vendors' responsibility - sales to disabled veterans receiving compensation at the 100% rate or surviving spouses of qualified deceased disabled veterans 710:65-7-17.1Vendors' fine for refusal to accept sales tax exemption claims of 100% disabled veterans or surviving spouses of qualifying deceased disabled veterans 710:65-7-18Vendor's responsibility - sales to, by, or for the benefit of, neighborhood watch organizations 710:65-7-19Vendor's responsibility - sales to qualifying organizations providing services for developmentally disabled persons 710:65-7-20Vendor's responsibility-sales to qualifying organizations providing funding for the preservation of wetland or habitats for wild ducks or preservation and conservation of wild turkeys 710:65-7-21Streamlined Sales and Use Tax Exemption Certificate 710:65-7-24Seller's relief from certain liability 710:65-7-25Purchaser's relief from certain liability