Oklahoma – Guidance Provided on Simplified Electronic Returns

SALT Report 1885 – The Oklahoma Tax Commission has posted guidance regarding simplified electronic returns.  SER’s can be used to report and remit sales and use tax to states like Oklahoma that are members of the Streamlined Sales and Use Tax Agreement.

Sellers who wish to report sales and use tax using the SER must register with the SST Governing Board. After registration, you will be assigned an SST identification number which will allow you to select a certified service provider who will be authorized to transmit your SER to participating states. Alternatively, sellers can register with the SST Governing Board and elect to develop their own web service. Sellers who choose this option must certify their web service with each participating state before transmitting their SER.

Oklahoma allows all sellers, including those who have not registered through the Streamlined Sales Tax website, to use the SER and web service. The seller must complete an Oklahoma Business Tax Registration Application after which they will be assigned a state ID.  At that time, the seller may choose to contract with a CSP or develop their own web service to transmit their SER using their state ID.

Further, the notice states that if a seller indicates at the time of registration with the SST that they do not anticipate making sales that could be sourced to Oklahoma they will not be required to file a sales tax return. If this later changes, the first return must be filed the month following the month in which the first sale occurs.

For Further Information:

Oklahoma Tax Commission – Simplified Electronic Return