Registering for a Oklahoma sales tax permit

What Oklahoma says about remote sellers

Oklahoma Tax Commission (Help Center, Businesses): a seller without physical presence in Oklahoma with more than $100,000 in Oklahoma taxable sales in the preceding or current calendar year must register and collect state and local sales tax. No transaction-count test stated. The OTC Wayfair FAQ states the small seller exception threshold increased to $100,000 beginning November 1, 2019, and that from that date remote sellers no longer have the option of notice-and-reporting instead of collecting. All sellers collect local sales/use tax based on where the customer receives the product (OTC Sales & Use Rate Locator). Marketplace facilitators: per the OTC Help Center, a facilitator with at least $10,000 in Oklahoma sales over the preceding 12 months must file an election with the OTC to either collect and remit the tax or comply with notice and reporting requirements (the page also says 'more than $10,000'). Sellers whose Oklahoma sales all go through a facilitator that collects for them do not need to register.

Digital products in Oklahoma

OTC Help Center treats prewritten computer software for frequent or occasional sales as tangible personal property subject to sales tax; other digital products are not addressed on the pages checked.

After the permit is issued

Monthly: sales tax due on or before the 20th day of the month following the sale. Semi-annual filing allowed when tax remitted does not exceed $50 a month (reports due July 20 for January-June and January 20 for July-December). (OTC Help Center)

Registration portal: oktap.tax.ok.gov/OkTAP/Web/_. Alabama · sales tax for online sellers

Paperwork only: whether your sales count toward the threshold is a tax question for your preparer. State fees at cost.

Sources

• Oklahoma Tax Commission Help Center: Businesses
• Oklahoma Tax Commission: Wayfair Frequently Asked Questions