News and Insights

Oklahoma Senate Bill Introduces Legislation to Repeal Use Tax Notification Requirement and Expanded Nexus Definition

Tax Development Feb 24, 2011

Oklahoma’s Senate Bill 950 (“SB 950”), if enacted, would narrow the state’s definition of nexus for sales and use tax purposes. Under SB 950, the definition of a “retailer” required to collect Oklahoma use tax will no longer include an out-of-state retailer that holds an ownership interest in an Oklahoma retailer. In addition, the bill deletes a presumption that if a member of a controlled group is engaged in business in Oklahoma, other members of the group are engaged in business and must collect Oklahoma use tax.

SB 950 also removes a use tax notification requirement and Oklahoma’s “Internet Retailer Outreach Program,” both of which were enacted in 2010.

TECHNICAL INFORMATION CONTACT:

Susan T. Bittick
Principal
512.476.0022
susan.bittick@ryan.com