Oklahoma Updates Sales Tax Permit, Special Event, and Tax Lien Regulations

Oklahoma H.B. 2289 has changed provisions in three key areas: obtaining sales tax permits, organizing special events, and tax lien sales.

Applicants must be at least 18 years old to obtain a sales tax permit.  A parent or guardian may apply for a permit on behalf of the under-18 individual, meaning the parent or guardian is then responsible for remitting state tax.


Organizers of special events are required to follow new procedures as well. Organizers are still required to submit a special event permit to the Oklahoma Tax Commission at least 20 days prior to the event. Now, organizers are also required to submit a list of vendors expected to attend at least 10 days prior. Then, within 15 days after the event, organizers submit a list of vendors who actually attended, with their names, addresses, phone numbers, email addresses, taxpayer identification numbers, and permit numbers, if applicable. This vendor list requirement could have implications for any companies who are attending trade shows in Oklahoma that are not otherwise registered for sales tax who could receive inquiries.


Finally, when a lot of land sells for more than any taxes due, the country treasurer will alert the Oklahoma Tax Commission within 30 days. Then, the Oklahoma Tax Commission has 60 days to determine if a tax lien exists on the property and notify the county treasurer.


H.B. 2289 was signed by Oklahoma Governor Kevin Stitt on April 28, 2023. The bill goes into effect on July 1, 2023.


(Oklahoma H.B. 2289)

Posted on May 15, 2023