Sellers and service providers must file a return for each reporting period, notwithstanding the fact that, during one or more of such reporting periods, there is no item sold subject to the 9-1-1 telephone fee. On the return for such a reporting period, the taxpayer should indicate that no transactions subject to the fee were made and that no fees are due.

Added at 28 Ok Reg 971, eff 6-1-11

Amended at 34 Ok Reg 2099, eff 9-11-17

Amended at 41 Ok Reg, Number 22, effective 8-11-24