Oklahoma – Marketplace Legislation Frequently Asked Questions Regarding – Wayfair US Supreme Court Ruling

  1. What is the new sales/use tax legislation about?

HB 1019XX (2018) gives certain marketplace facilitators, remote sellers, and referrers the option to either collect and remit Oklahoma tax, or elect to notify their customers purchasing tangible personal property (TPP) for Oklahoma delivery that use tax may be due, and report to the Oklahoma Tax Commission customer names, addresses, and aggregate dollar amounts of each customer’s purchases.

  1. Where can I find the language of the new law – HB1019?

The measure may be found at http://www.oklegislature.gov/BillInfo.aspx?Bill=hb1019&Session=172X

  1. What is a Marketplace Facilitator?

Marketplace facilitators are defined as persons, including vendors, who list or advertise TPP for sale in any forum, directly or indirectly, collect the payment from the purchaser, and transmit the payment to the marketplace seller.

  1. What is a Referrer?

A referrer receives consideration to advertise a seller‘s products, and transfers a buyer to the seller, facilitator, or other party to complete a sale, without collecting a receipt from the purchaser.

  1. What is a Remote Seller?

A remote seller is anyone other than a marketplace facilitator, marketplace seller, or referrer, who does not maintain a place of business in Oklahoma, but who sells TPP that would be subject to tax in the State.

For More Information:

Oklahoma Marketplace Legislation FAQ


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