A. Retailer Or Vendor: Every retailer or vendor maintaining places of business both within and without the state, and making sales of tangible personal property from a place of business outside this state for use in the city, shall, at the time of making such sales, collect the use tax levied by this chapter from the purchaser and give to the purchaser a receipt therefor in the manner and form prescribed by the Oklahoma tax commission, if the Oklahoma tax commission shall, by regulation, require such receipt. Each retailer or vendor shall list with the Oklahoma tax commission the name and address of all his agents operating in the city and location of any and all distribution or sales houses or offices or other places of business in the city. (1980 Code § 32-99)
B. Retailer Or Vendor Not Maintaining A Place Of Business Within State Or Both Within And Without State; Permits: The Oklahoma tax commission may, in its discretion, upon application, authorize the collection of the 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 the city and by the out-of-state place of business of any retailer or vendor maintaining places of business both within and without the state, and making sales of tangible personal property at such out-of- state place of business for use in the city. Such retailer or vendor may be issued, without charge, a permit to collect such taxes by the Oklahoma 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 tax upon all tangible personal property sold to his knowledge for use within the city. Such authority and permit may be canceled when at any time the Oklahoma tax commission considers that such tax can more effectively be collected from the person using such property in the city; provided, however, that in all instances where such sales are made or completed by delivery to the purchaser within the city 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 taxpayer's sales tax permit number accordingly. (1980 Code § 32-100)