§ 1354.15. Definitions
Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation
68 Okl.St.Ann. § 1354.15
§ 1354.15. Definitions
As used in the Streamlined Sales and Use Tax Administration Act:
7. “Model 3 Seller” means a seller that has sales in at least five states that are members of the Streamlined Sales and Use Tax Agreement, has total annual sales revenue of at least Five Hundred Million Dollars ($500,000,000.00), has a proprietary system that calculates the amount of tax due each jurisdiction, and has entered into a performance agreement with the member states that establishes a tax performance standard for the seller. As used in this definition, a seller includes an affiliated group of sellers using the same proprietary system;
Credits
Laws 2001, c. 272, § 2, eff. Nov. 1, 2001; Laws 2003, c. 413, § 4, eff. Nov. 1, 2003; Laws 2010, c. 419, § 2, eff. Nov. 1, 2010.
68 Okl. St. Ann. § 1354.15, OK ST T. 68 § 1354.15
Current with emergency effective legislation through Chapter 347 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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