OK HB2531

Creates the "Oklahoma Retail Protection Act of 2016" to improve sales and use tax compliance from out-of-state retailers selling to Oklahoma customers

Expands the definition of "maintaining a place of business in this state" to include vendors using in-state affiliates for delivery, installation, maintenance, customer pickup facilities, or similar business name/trademarks

Requires out-of-state retailers not collecting use tax to send customers an annual statement by February 1 showing total purchases and notifying them of potential Oklahoma use tax obligations

Extends the deadline for out-of-state retailers to register for use tax collection amnesty from July 1, 2011 to May 1, 2017, waiving penalties and interest for previously uncollected taxes if they register and continue collecting for at least 36 months

Repeals existing sales tax provisions in Sections 1354.1 through 1354.6 and becomes effective November 1, 2016