[NR] Re: food sales exemption law

[Decker, Terry D.]

No.  We are not an "agent" of the tax commission in that we are not
empowered to act for the tax commission, just as you aren't an "agent" of
the IRS when you file your income tax.  We are an entity conducting business
in the State of Oklahoma. 

The legislature has created by statute a new class of business, the "special
event," and essentially defined that as any venue where sales of tangible
property occur and where one or more of the sellers is unpermitted (no
having a valid Oklahoma sales tax permit).  It has further defined the
people controlling the venue as "promoters" or "organizers."  The
"organizers" are the people conducting the business of the "special event."
The "organizers" are required to pay the fees and handle the paperwork as
directed in the statute, just like all of us OK taxpayers get to fill out
our 1040's and 511's each year and pay the tax we owe or collect a refund
check.  

"Being an agent of the tax commission and paying for the privilege" is a
great sound bite, but it gets in the way of understanding and modifying the
law to our benefit.

Bear



> So we become an agent of the tax commission, and pay for the 
> privilege of 
> doing so?
>       Ewen MacG. 
>