Invoice Notification Exception For Online Auction Websites - Oklahoma Law

Oklahoma Administrative Code Title 710. Oklahoma Tax Commission Chapter 65. Sales and Use Tax Subchapter 21. Use Tax § 710:65-21-8. Out-of-state retailers or vendors not registered in Oklahoma (a) Definitions. For the purposes of this Section: (1) "De minimis online auction website" means any online auction website that facilitates total gross sales in Oklahoma in the prior ye...