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Can I use third-party advertising tools on my website in Oklahoma? What are the requirements?
Based on the provided context documents, here is the response to your query:
Use of Third-Party Advertising Tools in Oklahoma
Third-party advertising tools can be used on a website in Oklahoma, but there are certain requirements that must be met.
According to [2.1], gross proceeds from sales of advertising space in newspapers, periodicals, programs relating to sporting and entertainment events, and on billboards, including signage, posters, panels, marquees, or on other similar surfaces, whether indoors or outdoors, and any advertising via the Internet, electronic display devices, or through the electronic media, including radio, public address or broadcast systems, television (whether through closed circuit broadcasting systems or otherwise), and cable and satellite television, are exempt from sales tax. However, the purchase of materials and equipment to be used to produce an advertisement is a taxable purchase.
Additionally, [6.1] and [7.1] state that a licensee shall not use false or misleading advertising. Therefore, any third-party advertising tools used on a website must not contain false or misleading information.
It is important to note that if the website is using outdoor advertising signs, displays, or devices in the adjacent area or control area on any Interstate or Primary highway in Oklahoma, the owner of the website must obtain a license from the Department authorizing such person, firm, or corporation to conduct such business as an outdoor advertising company, as stated in [3.1]. Furthermore, all signs, except for signs considered exempt, that are adjacent to or located within six hundred sixty (660) feet of the right-of-way, and visible from the mail traveled way of an Interstate or Federal-aid Primary highway in Oklahoma, are required to be registered and permitted by the Department, as stated in [3.2].
In summary, third-party advertising tools can be used on a website in Oklahoma as long as they do not contain false or misleading information. However, if the website is using outdoor advertising signs, displays, or devices, the owner of the website must obtain a license from the Department and register and permit the signs as required by the regulations.
Source(s):
- [2.1] Exemption for sales of certain types of advertising
- [3.1] Licensing outdoor advertising businesses
- [3.2] Permits for outdoor advertising signs, displays, and devices
- [6.1] General Prohibitions
- [7.1] General prohibition
Jurisdiction
Oklahoma