tangible personal property without a permit. A. The Oklahoma Tax Commission shall establish a program that focuses on educating businesses, as well as identifying and registering businesses who are actively selling or leasing tangible personal property in Oklahoma without a permit as required under Section 1364 of Title 68 of the Oklahoma Statutes. Further, the Tax Commission shall monitor and provide education to business owners of their state tax responsibilities. B. The program shall include the establishment of teams of Tax Commission employees conducting visits to nonresidential retail businesses to: 1. Determine the existence of a sales tax permit and other required permits and licenses; 2. Verify accuracy and validity of licenses and permits; 3. Determine if the business is reporting and remitting taxes properly; and 4. Provide information and assistance to the business owner on tax reporting responsibilities. C. The Tax Commission shall conduct such visits in a manner that shall not disrupt the operations of a business location.
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