On June 21, 2018, the United States Supreme Court ruled that a state may impose sales tax collection responsibilities on businesses that have no physical presence in the state (remote sellers). See South Dakota v. Wayfair, 138 S.Ct. 2080 (2018).
Due to this ruling, existing provisions in tax laws in many states immediately became effective and out-of-state businesses became obligated to collect sales taxes (primarily from online sales) and remit them to the states to which the products are shipped.
In response to the United States Supreme Court ruling in South Dakota v. Wayfair on June 21, 2018, Oklahoma has implemented laws that require remote sellers, including online businesses, to collect and remit sales tax even if they do not have a physical presence in the state. Specifically, Oklahoma requires remote sellers to collect sales tax if their sales into Oklahoma exceed $100,000 in the current or preceding calendar year. This is in line with the state's efforts to level the playing field between in-state and out-of-state sellers and to capture tax revenue from the growing e-commerce sector. Remote sellers must register with the Oklahoma Tax Commission and comply with state tax regulations, including the collection and remittance of applicable sales taxes.