Oklahoma tax commission sales tax license

You need to get a sales tax permit and comply with sales tax laws if you have nexus or a connection to the state of Oklahoma. Nexus can be triggered by either physical or economic presence. The examples above establish the connection nexus between the state and the seller. This allows the state to impose a sales tax collection obligation on the seller. Additionally, as of June , the Supreme Court of the Unites States ruled that nexus can also be established by an entity conducting economic activity in a state.

This is what is known as remote seller nexus. State laws require that retail businesses in Oklahoma must charge and collect taxes on their sales to state customers and remit these taxes to the Oklahoma Tax Commission OTC. A retail business may sell items that require only a general sales tax permit from OTC.

Or it may sell other items, such as cigarettes, beer and motor fuels that will require special sales tax permits and additional requirements from the agency.

Owners of businesses located in Oklahoma that make online retail sales to customers in the state are also required to obtain a sales tax permit and set up an account to collect and remit sales taxes. For business owners to obtain many of the items required from OTC, the agency has paper copies at its offices and downloadable, instructional documents or packets on its website with the needed information and application forms.

For example, the Oklahoma Business Registration Packet or Packet A contains information and the forms to apply for a sales tax permit or to set up an income tax withholding account. If a permit or account item is needed faster than five days, then the business owner can, physically, go into the Oklahoma City or Tulsa OTC offices to apply and obtain the needed items the same day.

To sell beer, wine or mixed alcoholic drinks to customers, the restaurant owner will need to obtain applicable liquor licenses from the Alcohol Beverage Laws Enforcement Commission ABLE. A wholesaler in Oklahoma is generally defined as an owner or business that buys and receives merchandise or inventory at a business location in the state which is then sold and directly delivered from purchase orders to retail businesses in the state that then resell the items to the final state customers and consumers.

Businesses that extend credit to their consumer customers by allowing them to make installment payments on their purchases examples: furniture and rent-to-own stores, fitness centers and weight loss programs or that provide other consumer credit services examples: home mortgage processors, pawnshops, as well as businesses who sell precious gems or buy used gold and silver jewelry will need to obtain a license from the Oklahoma Department of Consumer Credit OKDOCC.

Transporting businesses in Oklahoma, particularly those involved with trucking and passenger carriers for hire services, are required to obtain various licenses through the Oklahoma Corporation Commission OCC.

An auctioneer is not required to have a state license to provide auctioning services to sell general, personal and tangible property items for an owner. A photography business is not required to have a state license to provide photographer services.

However, to sell prints, photos or other alternate items the owner or business will be required to obtain a sales tax permit and establish an account through the Oklahoma Tax Commission OTC to collect and remit the tax. However, if the businesses sell retail support items i. Also, as advised previously, to construct or install a bathing facility hot tub, swirl bath, etc. Having employees comes with certain responsibilities with both the State and Federal government. Following the rules protects you, your business, and your employees.

You may want to consult with your attorney or tax advisor about these and other responsibilities that may apply to you. Businesses with employees must set up an account with the Oklahoma Tax Commission for withholding and remitting state income taxes from the wages and salaries paid to employees.

Employers must also set up an account and withhold and remit state unemployment taxes to the Oklahoma Employment Security Commission. At the Federal level, business owners with employees are required to obtain the necessary forms and set up accounts with the Internal Revenue Service to withhold and pay federal income and Social Security taxes.

Contact your insurance agent to learn more. Oklahoma Department of Commerce N. Stiles Ave. The news from Oklahoma Now now. About Us. Global Trade Report. Small Business Incubator Report. Bid Opportunities. Career Opportunities. Our Team. International Protocol. Meeting Notices. Minority Business Council. Rural Broadband Expansion Council. Diverse Business Certification Program. The monthly source for economic development from the Oklahoma Department of Commerce.

Doing Business. Renewable Energy. The good news is that you can get an Oklahoma Sales Tax Permit and be ready to do business 5 days after you submit your application.

This guide will help you learn how! You must register for a sales tax permit if your business sells or rents tangible retail goods or provides any of the following taxable services in Oklahoma: "printing and advertising except in newspapers, periodicals, and on billboards, as well as any advertising through the electronic broadcast media, including radio, television and cable television , transportation and auto parking, admissions, lodging and meals, telephone service and the furnishings of other public utilities, such as electricity and natural gas, with the exception of water.

You are responsible for collecting both Oklahoma state and local city, town, and county sales taxes from the purchaser and remitting these taxes to the Oklahoma Tax Commission. Businesses with a taxable presence within Oklahoma are considered to have sales tax nexus within the state. For more details on what constitutes a taxable presence, see sales tax nexus in Oklahoma.

If you need your permit faster than the five-day waiting period, you must apply in person at the Tulsa or Oklahoma City Tax Commission offices.

If you have any questions concerning Oklahoma business licensing or registration requirements, please contact the Taxpayer Assistance Division at Applying for an Oklahoma Sales Tax Permit is free, and you will receive your permit 5 days after filing your application. If you have quetions about the online permit application process, you can contact the Oklahoma Tax Commission via the sales tax permit hotline or by checking the permit info website.