Multi-State – Oklahoma and West Virginia Changes to SST Agreement

SALT Report 1643 – Both West Virginia and Oklahoma have recently updated their states’ Streamlined Sales and Use Tax Certificate of Compliance.
The Oklahoma Tax Commission’s Certificate of Compliance to reflects the following changes:
  • The state does not have a single, additional tax rate on food or food ingredients and drugs, and
  • No local jurisdiction has more than one sales tax rate or one use tax rate
Other changes include a new section on origin-based sourcing which indicates that Oklahoma does not source retail sales, with the exception of leases and rentals, of tangible personal property and digital goods based on where the order is received.  Finally, the state and local tax base section and the direct mail sourcing section have been expanded.
The West Virginia State Tax Department’s Certificate of Compliance reflects the following changes:
There is an addition to the Notice section for state taxes that indicates that the Department’s failure to provide a notice of a rate change or change in the tax base does not relieve a seller of their obligation to collect sales or use tax, but will relieve certain sellers for failing to collect tax at the new rate.
Changes have been made to the local rate and boundary change section that reflect that Williamstown and Huntington now levy sales and use tax.   The state and local tax rates section also reflects that when a local jurisdiction imposes a sales tax and a use tax, the rates will be the same.
The Uniform tax returns section notes that the department cannot require a seller to file a return if the seller has indicated at the time of registration that it does not anticipate making any sales in West Virginia.  However, the Department can require the seller to file returns if they subsequently make taxable sales in the state.
Finally, the appendix section notes the adoption of software maintenance contract definitions that conform to the SST Agreement.
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