Do I Have Nexus in Oklahoma?

Overview of Sales Tax Nexus in Oklahoma

• Any individuals or businesses which generate sales within Oklahoma have nexus.
• How to register for a sales tax permit in Oklahoma
• Cost of an Oklahoma sales tax permit: $20

Understanding Nexus in Oklahoma

• Nexus refers to a commercial connection in a state.
• Determining if a business has nexus in Oklahoma.

Requirements for Establishing Sales Tax Nexus in Oklahoma

1. Economic nexus: $100,000 of sales in Oklahoma during the preceding or current calendar year.
2. Physical presence: A physical office, warehouse, retail location, or employee conducting business in Oklahoma.
3. Affiliate nexus: Ties to Oklahoma businesses or affiliates.
4. Click-through nexus: Commission-based referrals from Oklahoma-based websites.
5. Marketplace facilitator nexus: Using a marketplace or platform to facilitate sales in Oklahoma.

Sales Tax Nexus Details in Oklahoma

• Economic nexus, physical presence, affiliate nexus in Oklahoma.
• Examples of activities creating nexus in Oklahoma.

Sales Tax Collection in Oklahoma

• State sales tax rate: 4.5% in Oklahoma.
• Collection of local sales taxes and special district taxes.
• Use tax works with the 4.5% retail sales tax rate.

Compliance with Sales Tax Requirements in Oklahoma

• Register for a sales tax permit through the Taxpayer Access Point.
• Paper application in Packet A for Oklahoma’s business registration.