Sales/Use/Indirect:
Oklahoma: Guidance Explains Scope of Marketplace Facilitator Collection and Remittance Obligations
Remote Seller and Marketplace Facilitator, Okla. Tax Comm. (1/23). The Oklahoma Tax Commission updated its answers to frequently asked questions (FAQs) on Oklahoma’s remote seller and marketplace facilitator provisions, explaining how legislation enacted last year broadens the scope of certain collection and remittance obligations [see S.B. 1339 (2022) and State Tax Matters, Issue 2022-22, for more details on this 2022 legislation]. Specifically, the guidance explains how the 2022 legislation expanded the definition of “marketplace facilitator” to mean a person that facilitates the sale at retail of a marketplace seller’s product, defined as tangible personal property, services, or other transactions currently taxable under the Oklahoma Sales Tax Code. For example, marketplace facilitators making sales of Oklahoma lodging may now be required to collect and remit state and local taxes. Please contact us with any questions.
30 Rockefeller Plaza New York, NY 10112-0015 United States
About Deloitte Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities (collectively, the “Deloitte organization”). DTTL (also referred to as “Deloitte Global”) and each of its member firms and related entities are legally separate and independent entities, which cannot obligate or bind each other in respect of third parties. DTTL and each DTTL member firm and related entity is liable only for its own acts and omissions, and not those of each other. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more.
Deloitte provides industry-leading audit and assurance, tax and legal, consulting, financial advisory, and risk advisory services to nearly 90% of the Fortune Global 500® and thousands of private companies. Our professionals deliver measurable and lasting results that help reinforce public trust in capital markets, enable clients to transform and thrive, and lead the way toward a stronger economy, a more equitable society and a sustainable world. Building on its 175-plus year history, Deloitte spans more than 150 countries and territories. Learn how Deloitte’s approximately 415,000 peopleworldwide make an impact that matters at www.deloitte.com.
