OK SB1321

Modifies penalties for vendors who willfully or intentionally refuse to honor sales tax exemptions under Section 1357, paragraph 34 of Oklahoma law, establishing an administrative fine of $500.00 per offense.

Establishes misdemeanor offense with fine up to $500.00 for second or subsequent violations of the exemption refusal requirement, with the Tax Commission required to refer repeat violators to the district attorney for prosecution.

Defines "vendor" to include any individual responsible for supervising employees who refuse to honor exemptions, including managers, owners, partners, and corporate officers.

Requires that written communications between the Oklahoma Tax Commission and sales tax permit holders regarding enforcement of exemption provisions become public record with no presumption of confidentiality, and mandates the Commission provide copies to requesting consumers.

Takes effect July 1, 2010, with emergency clause declaring immediate effectiveness upon passage and approval.