Oklahoma
Sales Threshold $100,000
Transaction Threshold N/A
Effective Date November 1, 2018
Included Transactions Gross sales of tangible personal property and services
Excluded Transactions Sales for resale
Evaluation Period Previous 12-month period
Tax Implications Must collect and remit sales tax or comply with notice and reporting requirements
Key Compliance Requirements Register with Oklahoma Tax Commission; file periodic returns
Exemptions Sales for resale, certain exempt organizations