Oklahoma Remote Seller Law
Remote sellers are required to collect and remit sales or use taxes on all orders delivered to Oklahoma, whether or not the seller has a physical presence in the state. This includes online and mail-order companies.
Under current law, remote sellers who sold at least $10,000 worth of taxable merchandise in the state of Oklahoma during the previous 12 months immediately preceding the statutory election date must elect to either report and remit Oklahoma tax or comply with the notice and reporting requirements in 68 O.S. §§ 1392, 1393, 1394 and 1395. If the seller does not meet the $10,000 threshold, the remote seller has no notice/reporting or tax collection/remittance obligations for that fiscal year.
Pursuant to the passage of SB 513, effective November 1, 2019, remote sellers will no longer have the option under Section 1392 of Title 68 to elect to notify their customers that use tax may be due, and report sales information to the Oklahoma Tax Commission. If a remote seller had aggregate sales of tangible personal property within this state or delivered to locations within this state subject to sales/use tax worth at least $100,000.00 during the preceding or current calendar year the remote seller must register to collect and remit Oklahoma sales/use tax.
Remote sellers which do not meet the $100,000 sales threshold will still be required to notify purchasers on their retail Internet website or retail catalog and customer invoices, that use tax is imposed and must be paid by the purchaser, unless otherwise exempt, on items brought into Oklahoma for use or consumption. Also, remote sellers must 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.
Oklahoma law also requires marketplace facilitators and referrers (those organizations who provide a platform for third-party retail sellers) to either collect and remit Oklahoma tax, or elect to notify their customers that sales or use tax may be due and report sales information to the OTC.
Sellers may register on our website with simplified registration for remote sellers or use the Streamlined Sales Tax Registration System. The Streamlined Registration System allows you to register in all member states or limit your registration to specific member states. While registering, you may also choose a Certified Service Provider that can file your Sales and Use Tax returns with member states.
All entities falling within any of the above-described classifications should register with the OTC as soon as possible. If you need further assistance, please contact our agency at 405-521-3160 or at email@example.com.