Beginning July 1, 2018, remote sellers with $10,000 or more in sales to Oklahoma customers in the previous twelve months will be required to either collect tax or comply with notice and reporting requirements.
Companies meeting the $10,000 threshold will have to elect to either (1) collect and pay tax on Oklahoma sales or (2) comply with the notice and reporting requirements. Under the new law, remote sellers that elect not to collect and pay the tax will be required to provide certain information to customers. The seller with have to post a notice on its website informing customers that tax may be due on items purchased from sellers outside the state.
Additionally, remote sellers will have to provide written notice to each customer at the time sale that includes (1) a statement that sales tax is not being collected in connection with the purchase, (2) a statement that the purchaser may be required to pay use tax directly to the Tax Commission, and (3) instructions for obtaining additional information from the Tax Commission about paying use tax.