The Oklahoma Tax Commission may, at its discretion, upon application, authorize the collection of the use tax herein levied by any retailer or vendor not maintaining a place of business within this state but who makes sales of tangible, personal property for use in this municipality, and by the out of state place of business of any retailer or vendor maintaining places of businesses both within and without Oklahoma and making sales of tangible, personal property at such out of state place of business locations for use in this municipality. Such retailer or vendor may be issued, without charge, a permit to collect such taxes, by said Tax Commission in such manner and subject to such regulations and agreements, as it shall prescribe. When so authorized, it shall be the duty of such retailer or vendor to collect the use tax upon all tangible, personal property sold to his or her knowledge for use within this municipality. Such authority and permit may be canceled when, at any time, said Tax Commission considers that such use tax can more effectively be collected from the person using such property in this municipality; provided, however, delivery to the purchaser within this municipality by the retailer or vendor in such retailer’s or vendor’s vehicle, whether owned or leased (not by common carrier), such sales or transactions shall continue to be subject to applicable municipal sales tax at the point of delivery and the tax shall be collected and reported under the taxpayer’s sales tax permit number accordingly.
(Prior Code, § 3-2A-6) (Ord. 849, passed 3-15-2016, eff. 6-15-2016)