When South Dakota v. Wayfair, Inc. was decided, remote sellers across the country had to start ensuring that they were staying compliant with how they collected and remitted sales tax. The sales tax nexus laws in Oklahoma are just one example of where businesses without a physical presence in the state had to change their approach to tax compliance. The key points for Oklahoma have been outlined below.
Enforcement date: 
April 10, 2018.
Sales/transactions threshold:
$100,000.
Measurement period:
Threshold applies to the previous or current calendar year.
Included transactions/sales:
Retail sales of tangible personal property delivered into the state.
When You Need to Register Once You Exceed the Threshold:
Next transaction.
Summary: Remote sellers must collect Oklahoma sales tax when they make $100,000 or more in sales into Oklahoma in the current or preceding calendar year. Remote sellers also need to “send an annual statement to their Oklahoma customers by February 1st notifying them of the amount of their total purchases made during the previous calendar year,” according to the Oklahoma Tax Commission.
Oklahoma has a Notice and Reporting requirement for small business sellers, where if remote sellers do not have nexus (physical or economic) in the state, they must still include a note to their Oklahoma consumers indicating that sales tax was not collected and that the consumer must remit use tax to the state personally. Additionally, the remote seller must send an annual notice to their Oklahoma consumers by February 1, reminding them of their obligation to remit use tax to the state on their purchases they made where sales tax was not collected.
Marketplace facilitators that make or facilitate $10,000 or more in sales into Oklahoma in the current or preceding calendar year must either elect to report and remit Oklahoma sales tax or comply with notice and reporting requirements.
Remote sellers and marketplace facilitators that operate in Oklahoma do not need to fear economic nexus changes. Working with the right partner can help them properly collect and remit sales tax.
Oklahoma Sales Tax Resources: Contact our team for more information on the sales tax nexus laws in Oklahoma. Also check out our interactive sales tax nexus map for real-time updates on each state.
