Oklahoma – State Enacts Changes to Economic Nexus Provisions


Effective Date: November 1, 2019

Threshold: $100,000 in aggregate sales of TPP (for remote sellers only) excluding marketplace sales where marketplace collects tax

Measurement Date: Preceding or current calendar year

Includable Transactions: Taxable sales

When You Need to Register Once You Exceed the Threshold: The first calendar month following the month when the threshold is met

Effective November 1, 2019, Oklahoma has enacted changes to its existing economic and marketplace nexus provisions. Under the newly enacted legislation, remote sellers with aggregate sales of tangible personal property in Oklahoma subject to tax of $100,000 or more during the during the preceding or current calendar year are required to collect and remit Oklahoma sales tax. The tax collection and remittance obligation will apply to the first calendar month following the month when the threshold is met.


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May 30, 2019