Oklahoma recently passed a law intended to capture sales and use tax for purchases over the internet. The new law, passed as House Bill 1019XX, requires remote sellers and marketplaces to either register for and collect Oklahoma sales tax at the time of sale; or both (a) provide detailed notices informing the purchaser that use tax may be due on the purchase and (b) annually report to Oklahoma information on purchasers and purchases that were made where sales tax was not collected. This law only affects remote sellers and marketplaces that do more than $10,000 of sales in the last twelve month period.
At this time, the law has not yet been codified into the statutes of Oklahoma. Instead, please follow this link to review bill HB 1019XX.