Oklahoma Tax Commission Issues Updated Sales and Use Tax FAQs About Remote Sellers, Marketplace Facilitators

The Oklahoma Tax Commission (OTC) Jan. 1 issued updated frequently asked questions (FAQs) about remote sellers and marketplace facilitators, for sales and use tax purposes. The FAQs: 1) clarify that effective Jan. 1, no new services are added to the sales tax levy pursuant to S.B. 1339 or any other legislative measure enacted in 2022; 2) provide the definition of a marketplace facilitator; and 3) provide that for hotels making sales of lodging in the state through their website or through a marketplace facilitator, the hotel will report and remit the gross receipts and corresponding tax to the OTC related ...