Okla. Admin. Code § 710:23-1-3 - Manufacturer records and reporting
(a)
Records. The licensed manufacturer shall maintain copies of sales
invoices to licensed distributors in Oklahoma for a minimum of three (3) years.
Invoices must include:
(1) Name of
manufacturer;
(2) "ABLE" License
number of manufacturer;
(3) Name of
distributor sold to;
(4) "ABLE"
License number of distributor;
(5)
Invoice number;
(6) Full
description of charity game equipment shipped. The invoice for shipments of
bingo faces with the word "Oklahoma" and outline of the state of Oklahoma
printed thereon, ("conforming bingo faces") must be designated in such a manner
so the Tax Commission can identify the number of conforming bingo faces
included in the invoice;
(7) Serial
number of equipment. Invoices for bingo sets must contain the serial number of
the top sheet; and
(8) Date
equipment shipped.
(b)
Quarterly reporting. Each licensed manufacturer shall submit to
the Tax Commission on or before the last day of the month following the end of
each calendar year quarter, a report and supporting data as set out in this
subsection:
(1) Total amount of charity game
equipment sold in Oklahoma;
(2)
Total number and the serial and series numbers of bingo faces, U-Pik-Em bingo
sets, and breakopen ticket deals. The number of conforming bingo faces must be
separately reported from bingo faces not imprinted with the word Oklahoma and
outline of the state of Oklahoma;
(3) Copies of each invoice for charity game
equipment, bingo faces (both conforming and nonconforming), U-Pik-Em game sets
and breakopen ticket games sold in this state; and
(4) Copies of all invoices and work orders
for conversion by jobbers, (i.e., the printing of the outline of the state of
Oklahoma onto nonconforming paper) and for the printing of U-Pik-Em game
sets.
(c)
Magnetic
or electronic reporting. The quarterly report and supporting data may,
if desired, be submitted via magnetic media (tape or diskette) or electronic
data transfer via modem, directly to the Commission. Reports submitted via the
magnetic media or electronic data shall conform to the Magnetic Media Guide
prepared by the Oklahoma Tax Commission.
Notes
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