Oklahoma Makes Changes to Qualifications of Marketplace Facilitators

Oklahoma amended their definition of marketplace facilitator to include any person that facilitates any retail sales of “products,” not only retail sales of “tangible personal property.” A product means “tangible personal property, services, or other transactions taxable under the Oklahoma Sales Tax Code.” The tax collection obligations for marketplace facilitators applies to any taxes administered by the Oklahoma Tax Commission that are levied by local jurisdictions on the retail sale of a product. The definition of a marketplace facilitator now reads:

“A person that facilitates the sale at retail of a marketplace seller’s product. For purposes of this section, a person facilitates a sale at retail if the person or an affiliated person:

1. lists or advertises products for sale at retail in any forum, and
2. either directly or indirectly through agreements or arrangements with third parties, collects the payment from the purchaser and transmits the payment to the person selling the property.”

(Oklahoma Tax Commission, S.B.1339, effective January 1, 2023)