Oklahoma investment/new jobs credit: which base, which years
How Oklahoma's investment/new jobs credit works for manufacturers: choosing a base, the five-year conditions, pass-through reporting and the file.
Oklahoma royalty withholding for nonresidents, step by step
Oklahoma royalty withholding follows each oil and gas payment to a nonresident owner. How payers withhold and report, and how owners claim the credit.
Oklahoma capital gain deduction: how we think about qualifying
The Oklahoma capital gain deduction can remove a qualifying gain from state income, but only if holding period and headquarters tests are met and documented.
Oklahoma agricultural exemption permit: the card vs. the use
The Oklahoma agricultural exemption permit follows the item's use, not the card. How qualifying, buying, vendor files, renewal, and audits really work.
Oklahoma income tax statute of limitations: six myths
Oklahoma's three-year income tax assessment clock has exceptions: IRS changes reopen years, apportionment stays auditable, old liabilities never expire.
Oklahoma direct payment permits: who qualifies, what changes
How an Oklahoma direct payment permit shifts sales tax from vendor invoices to a monthly self-assessment, who qualifies at $800,000, and what auditors then read.
Oklahoma mixed beverage tax audits: how the OTC counts drinks
How an Oklahoma mixed beverage tax audit rebuilds your drink count from distributor purchases, where the 84%–116% ranges come from, and what moves the result.
Oklahoma Tax Commission settlement: how the OTC-600 works
The Oklahoma Tax Commission settlement application, step by step: eligibility, the four grounds, the trust fund floor, court approval, and lien release.
Oklahoma manufacturing sales tax exemption: where audits bite
How the Oklahoma manufacturing sales tax exemption actually works, piece by piece: the site boundary, the permit, predominant use, and what an auditor rebuilds.
Texas franchise tax: when an Oklahoma company owes it
How the Texas franchise tax reaches an Oklahoma company: the $500,000 nexus test, the margin computation, the report you owe even with no tax, and forfeiture.
Oklahoma sales tax permits: five myths about keeping one
Five beliefs about Oklahoma sales tax permits, checked against OTC rules: probation, security demands, ownership changes, reinstatement, and personal liability.
Oklahoma Tax Commission rulings: getting an answer that binds
Letter rulings and declaratory rulings from the Oklahoma Tax Commission do different jobs. How we decide which to request, and what each one actually protects.
Oklahoma business personal property tax: the rendition trap
How Oklahoma's Form 901 rendition works, what the county assessor does with it, and the grouping, inventory, and protest decisions that quietly cost companies.
Oklahoma local sales tax rate changes: what to fix for October
Five things an Oklahoma local sales tax rate change breaks inside a business, from POS rate tables to destination sourcing and use tax, and how to fix each.
Oklahoma successor liability: what buyers inherit in a sale
The OTC can hold a buyer's Oklahoma sales tax permit until the seller's back tax is paid. How it surfaces in an asset deal, and what buyers can do.
Oklahoma sales tax refund claims: the two-year clock explained
How an Oklahoma sales or use tax refund claim is built, why the two-year filing window matters, what the OTC wants to see, and how to protect the claim.
Oklahoma contractors and sales tax: myths that trigger audits
Oklahoma contractors pay sales tax on materials, not labor. We walk through the resale-permit myth, vendor rules, and the nonresident bond over $100,000.
Getting ahead of a state tax audit: records that save you
Describes the recordkeeping habits, from exemption certificates to payroll documentation, that help a business come through a state tax audit with fewer problems.
How Oklahoma taxes pass-through entities
Explains how Oklahoma handles state taxation of LLCs, partnerships, and S corporations, including nonresident owner withholding and the elective pass-through entity tax.
Oklahoma withholding tax problems for employers
Covers common causes of Oklahoma payroll withholding problems, including remote workers and worker misclassification, and why employers should address gaps proactively.