Oklahoma – Updated Taxability Matrix and Certificate of Compliance

SALT Report 2695 – The Oklahoma Tax Commission updated their Streamlined Sales and Use Tax Agreement certificate of compliance and taxability matrix to reflect the following changes:

Certificate of Compliance

A notation has been added to Section 318-Uniform Tax Returns, to reflect that effective July 25, 2013, the state will not require a return from a seller who is registered with the SST and does not anticipate making any sales sourced to the state

Section 328-Taxability Matrix has been amended to reflect that the state has included its sales tax holidays in the taxability matrix

The Appendix of Definitions section has been updated to reflect that the terms conference bridging service, fixed wireless service, disaster preparedness food-related supply, and Energy Star qualified products have been marked “N/A” and do not match the SST definition of these terms, and

The Appendix of Definitions section has been updated to reflect that the terms layaway sale and rain check now match the SST definition

Taxability Matrix

Citations have been added to the computer-related product definitions

Certain prepared foods previously marked “N/A” are now included in the definition of “prepared food”

Dental prostheses sold with or without a prescription that were previously taxable are now exempt

For Further Information

Oklahoma Tax Commission – Certificate of Compliance May 2013

Oklahoma Tax Commission – Taxability Matrix effective August 1, 2013


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