Section 1392 - Remote sellers, marketplace facilitators and referrers - Election to collect and remit tax - PermitsA. Subject to the provisions of subsections C and D of this section, on or before July 1, 2018, and on or before June 1 of each calendar year thereafter, beginning June 1, 2019, a marketplace facilitator or a referrer that had aggregate sales of products within this state or delivered to locations within this state subject to tax under Section 1354 or 1402 of this title worth at least Ten Thousand Dollars ($10,000.00) during the immediately preceding twelve-calendar-month period shall file an election with the Tax Commission to collect and remit the tax imposed under Section 1354 or 1402 of this title or to comply with the notice and reporting requirements. The election shall be made on a form and in a manner prescribed by the Commission and, except as provided in subsection E of this section, shall apply to the next succeeding fiscal year.B. A marketplace facilitator or a referrer that makes an election under subsection A of this section to collect and remit the tax imposed under Section 1354 or 1402 of this title shall obtain a permit under Section 1364 or 1407 of this title. The collection obligation of a marketplace facilitator or a referrer that elects to collect and remit tax imposed under Section 1354 or 1402 of this title also applies to any other taxes administered by the Tax Commission which are levied by local jurisdictions pursuant to Sections 1370 through 1370.9 of this title and Sections 1411 and 2701 of this title on a retail sale of a product.C. The requirement by a marketplace facilitator to make an election under subsection A of this section shall only apply to sales through the marketplace facilitator's forum made by or on behalf of a marketplace seller and shall not apply to sales made by a marketplace facilitator on its own behalf.D. The requirement by a referrer to make an election under subsection A of this section shall apply to sales:1. Directly resulting from a referral of a purchaser to a marketplace seller;2. Directly resulting from a referral of a purchaser to a remote seller; and3. Of the referrer's own products. A referrer may make an election under subsection A of this section for the sales described in paragraphs 1 and 2 of this subsection that is different from the election made for the sales described in paragraph 3 of this subsection. E. An election made on or before July 1, 2018, shall be in effect for the 2018-2019 fiscal year. A marketplace facilitator or a referrer may change an election to comply with the notice and reporting requirements to an election to collect and remit the tax imposed under Section 1354 or 1402 of this title at any time during a fiscal year by filing a new election with the Commission and obtaining a permit under Section 1364 or 1407 of this title. The new election shall be effective thirty (30) days after the filing and shall be effective for the balance of the fiscal year in which the new election was filed and for the next succeeding fiscal year.F. A marketplace facilitator or a referrer who does not submit an election under subsection A of this section or a new election under subsection E of this section shall be deemed to have elected to comply with the notice and reporting requirements.G.1. A remote seller that had aggregate sales of products within this state or delivered to locations within this state subject to tax under Section 1354 or 1402 of this title worth at least One Hundred Thousand Dollars ($100,000.00) during the preceding or current calendar year shall collect and remit the tax imposed under Section 1354 or 1402 of this title. The duty to collect and remit tax shall apply to the first calendar month succeeding the month when the threshold provided in this paragraph is met.2. Sales in this state by a remote seller made through a marketplace forum or a referrer's platform where the tax is collected and remitted by the marketplace facilitator or referrer shall not be included in determining whether the remote seller has met the threshold amount provided in this subsection.H. In addition to records that may be required to be maintained under other applicable provisions of this title by a remote seller, a marketplace facilitator or a referrer, a remote seller, a marketplace facilitator, or a referrer subject to Sections 1391 through 1397 of this title shall also be subject to Section 1365 of this title relating to the keeping of records and Section 248 of this title relating to the examination of records by the Commission and agents and employees of the Commission.Okla. Stat. tit. 68, § 1392
Amended by Laws 2022 , c. 396, s. 2, eff. 1/1/2023.Amended by Laws 2019 , c. 414, s. 1, eff. 11/1/2019.Added by Laws 2018 , c. 17, s. 3, eff. 4/10/2018.