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Multistate Tax  |  June 3, 2022
State Tax Matters
State Tax Matters
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Sales/Use/Indirect:
Oklahoma: New Law Broadens Scope of Marketplace Facilitator Collection and Remittance Obligations

S.B. 1339, signed by gov. 5/26/22. Effective January 1, 2023, new law modifies the term “marketplace facilitator” to effectively include persons that sell all products that are taxable under Oklahoma’s sales tax code (i.e., taxable sales of tangible personal property, taxable sales of services, and any other transactions subject to tax under state law) rather than just taxable “tangible personal property” as it relates to collecting Oklahoma sales taxes from the marketplace. Additionally, the new law broadens the collection responsibilities of marketplace facilitators to include certain other taxes administered by the Oklahoma Tax Commission that are levied by local jurisdictions rather than just state sales and use taxes (including county and city sales and use taxes and county lodging taxes). Please contact us with any questions.

 

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Collin Koenig (Kansas City)

Manager

Deloitte Tax LLP

Bryan Martella (Houston)

Manager

Deloitte Tax LLP



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In this issue

Income/Franchise
New Hampshire: Proposed BPT Rules Reflect Law Changes, Including Single Sales Factor Apportionment

Oklahoma: New Law Provides Option for Immediate and Full Expensing of Qualified Property

Vermont: New Law Adopts Single-Sales Factor, Repeals “80/20” Provisions, Moves to Finnigan

Sales/Use/Indirect
Indiana: Updated Bulletin Addresses Remote Seller and Marketplace Facilitator Laws

Louisiana: New Law Equalizes Interest Rates on Local Tax Assessments and Refunds

Maryland: New Law Amends Definition of Taxable Digital Products to Provide More Exclusions

Oklahoma: New Law Broadens Scope of Marketplace Facilitator Collection and Remittance Obligations

Virginia Department of Taxation Says Online Banner Advertisements Alone Do Not Impart Nexus

Miscellaneous
New Jersey Supreme Court Generally Upholds Validity of Jersey City Payroll Tax on Nonresident Employees

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