Shown verbatim: the complete text as captured from the official PDF posted by the Oklahoma Legislature, fetched 2026-07-23. Page and line markers are part of the official record; nothing is edited or removed. The official bill page.
1 STATE OF OKLAHOMA
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2 1st Session of the 60th Legislature (2025)
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3 SENATE BILL 474 By: Rader
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6 AS INTRODUCED
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7 An Act relating to sales tax; requiring businesses to
7 obtain a permit to utilize the sale for resale sales
8 tax exemption; requiring the Oklahoma Tax Commission
8 to issue permit upon certain verification;
9 authorizing the Commission to issue permits by
9 electronic or other means; requiring vendors to honor
10 permit for exemption; prohibiting certain vendors
10 from claiming exemption without permit; providing for
11 misdemeanor if a person claims an exemption without a
11 permit; prescribing fine; providing for expiration of
12 permits; authorizing sellers to use system of
12 verification upon development; requiring the
13 Commission to verify validity of permit numbers;
13 requiring presumption of validity upon certain
14 verification; providing for codification; and
14 providing an effective date.
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17 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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18 SECTION 1. NEW LAW A new section of law to be codified
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19 in the Oklahoma Statutes as Section 1364.4 of Title 68, unless there
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20 is created a duplication in numbering, reads as follows:
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21 A. To utilize the sale for resale sales tax exemption, a
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22 separate sale for resale exemption permit for each business to be
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23 operated must be obtained from the Oklahoma Tax Commission. The
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24 permit may be obtained at no charge. The Oklahoma Tax Commission
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Req. No. 620 Page 1
1 shall grant and issue to each applicant a sale for resale permit for
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2 each business in this state, upon proper application therefor and
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3 verification thereof by the Oklahoma Tax Commission. A business
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4 with multiple locations in this state may operate under one sale for
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5 resale permit. The Oklahoma Tax Commission may additionally provide
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6 for the access to a granted and issued permit electronically, or by
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7 other means as established by the Oklahoma Tax Commission.
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8 B. All vendors shall honor a valid sale for resale permit for
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9 the sales tax exemption authorized under this section and may
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10 utilize the verification procedures outlined in subsection E of this
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11 section. Sales to a person providing proof of such permit shall be
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12 exempt from the tax levied by Section 1350 et seq. of Title 68 of
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13 the Oklahoma Statutes.
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14 C. It shall be unlawful for any person designated as a Group
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15 One, Group Two, Group Three or Group Four vendor, pursuant to
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16 Section 1363 of Title 68 of the Oklahoma Statutes, to claim a sale
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17 for resale exemption within this state unless a sale for resale
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18 permit or permits have been issued to such person. Any person who
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19 claims a sale for resale exemption pursuant to the provisions of
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20 this section without a sale for resale permit or permits, or after a
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21 sale for resale permit has been suspended, upon conviction, shall be
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22 guilty of a misdemeanor punishable by a fine not more than One
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23 Thousand Dollars ($1,000.00).
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Req. No. 620 Page 2
1 D. All sale for resale permits issued pursuant to this section
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2 shall expire at 11:59 p.m. on the next June 30 following the
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3 effective date of issuance.
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4 E. If the Oklahoma Tax Commission develops and adopts an
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5 electronic system for exchanging information with sellers regarding
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6 sale for resale permit numbers of purchasers who are seeking to make
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7 purchases for resale, sellers may use the system to verify the
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8 validity of the sale for resale permit number. The Oklahoma Tax
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9 Commission shall provide such sellers, free of charge, verification
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10 of whether the sale for resale permit numbers are valid. A seller
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11 that verifies a permit number of a purchaser, as outlined in this
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12 subsection, shall create a presumption that the sale was a valid
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13 sale for resale exemption.
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14 SECTION 2. This act shall become effective June 1, 2026.
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16 60-1-620 QD 1/19/2025 5:37:07 AM
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Req. No. 620 Page 3Every fact on this page links to its source, starting with the official bill record.