Effective September 11, 2017, retailers who are not required to collect sales tax in Oklahoma must begin notifying their Oklahoma customers of potential use tax obligations. The notification requirement applies to each customer that received a delivery of tangible personal property during the preceding year.
The notification must be provided by February 1st of each year, and must include (1) the total amount of purchases made by a customer in the preceding year, and (2) language indicating that the customer might owe use tax their purchases.
The notification cannot include confidential information that indicates, implies, or identifies the products purchased. The statements can be provided by first-class mail, email, or another form of electronic communication.