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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
HOUSE BILL 1582 By: Lawson
AS INTRODUCED
An Act relating to revenue and taxation; requiring
sale for resale tax permits; providing permit to be
obtained without charge; requiring vendors to honor
sale for resale permits; providing for utilization of
electronic verification; providing certain conduct
prohibited by vendors with respect to sales for
resale; providing for expiration of sale for resale
permits; providing for system of verification;
imposing duties on Oklahoma Tax Commission with
respect to verification systems; providing for
codification; and providing an effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 1364.4 of Title 68, unless there
is created a duplication in numbering, reads as follows:
A. To utilize the Sale for Resale sales tax exemption, a
separate Sale for Resale exemption permit for each business to be
operated must be obtained from the Oklahoma Tax Commission. The
permit may be obtained at no charge. The Oklahoma Tax Commission
shall grant and issue to each applicant a Sale for Resale permit for
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each business in this state, upon proper application therefor and
verification thereof by the Oklahoma Tax Commission. A business
with multiple locations in this state may operate under one Sale for
Resale permit. The Oklahoma Tax Commission may additionally provide
for the access to a granted and issued permit electronically, or by
other such means as established by the Oklahoma Tax Commission.
B. All vendors shall honor a valid Sale for Resale permit for
sales tax exemption as authorized under this section and may utilize
the verification procedures outlined in subsection E of this
section, and sales to a person providing such proof shall be exempt
from the tax levied by Section 1350 et seq. of this title.
C. It shall be unlawful for any person designated as a Group
One, Group Two, Group Three, or Group Four vendor, pursuant to
Section 1363 of this title, to claim a sale for resale exemption
within this state unless a Sale for Resale permit or permits shall
have been issued to such person. Any person who claims a sale for
resale exemption subject to the provisions of this section without a
Sale for Resale permit or permits, or after a Sale for Resale permit
has been suspended, upon conviction, shall be guilty of a
misdemeanor punishable by a fine of not more than One Thousand
Dollars ($1,000.00).
D. All Sale for Resale permits issued under the provisions of
this section shall expire at 11:59 p.m. on the next June 30
following the effective date of issuance.
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E. If the Oklahoma Tax Commission develops and adopts an
electronic system for exchanging information with sellers regarding
Sale for Resale permit numbers of purchasers who are seeking to make
purchases for resale, sellers may use the system to verify the
validity of the Sale for Resale permit number. The Oklahoma Tax
Commission shall provide such sellers, free of charge, verification
of whether the Sale for Resale permit numbers are valid. A seller
that verifies a purchaser's permit number as outlined in this
subsection shall create a presumption that the sale was a valid sale
for resale exemption.
SECTION 2. This act shall become effective June 1, 2026.
60-1-10973 AO 12/17/24