Remote sellers and Oklahoma sales tax after Wayfair
Explains how the Supreme Court's Wayfair decision created economic nexus rules that can require out-of-state sellers to collect Oklahoma sales tax even without a physical presence in the state.
When your Texas business has Oklahoma tax exposure (and vice versa)
Explains how businesses operating across the Texas-Oklahoma border can unknowingly trigger income, franchise, withholding, or sales tax obligations in the other state.
Voluntary disclosure agreements: fixing state tax problems before the state finds them
An explanation of how voluntary disclosure agreements let businesses proactively resolve unreported state tax liabilities with limited lookback periods and reduced penalties, before an audit finds them.
Oklahoma tax warrants: what they are and how to deal with them
A plain-language explanation of Oklahoma tax warrants, how they function as liens rather than criminal warrants, and the steps to take before collection escalates.
Multi-state business? Understanding Oklahoma income apportionment
An explanation of how Oklahoma apportions business income for companies operating in multiple states, covering the sales factor, nexus, and common mistakes as businesses expand across state lines.
Sales tax on services in Oklahoma: what's taxable and what isn't
An overview of how Oklahoma sales tax applies to services versus goods, including the specific service categories that are taxable and why mixed labor-and-materials invoices need careful handling.
Property tax protests for Oklahoma commercial property
A practical guide for Oklahoma commercial property owners on when and how to protest a county assessment, from checking the property record card to navigating the board of equalization appeal.
Protesting an Oklahoma Tax Commission assessment
Describes the general process for protesting an Oklahoma Tax Commission assessment, including deadlines, how to structure a written protest, and why documentation determines the outcome.
What if… the Oklahoma Tax Commission sends you an assessment?
Walks through what a notice of assessment from the Oklahoma Tax Commission means, why the response deadline is critical, and the general options available to a business that receives one.
Oklahoma use tax: the tax most businesses forget
Explains what Oklahoma use tax is, why it is so often overlooked on out-of-state purchases, and how businesses can build a review process to catch it before an audit does.
What is nexus and why does it matter for Oklahoma businesses selling out of state?
Explains the concept of sales tax nexus, how the Wayfair decision expanded it beyond physical presence, and why Oklahoma businesses selling across state lines need to track it.
Oklahoma sales tax audits: what triggers them
An overview of the common factors that lead the Oklahoma Tax Commission to select a business for a sales tax audit, from mismatched numbers to missing exemption certificates.
Oklahoma Tax Commission updates, summer 2026: what to do
The OTC's refund pause, July 2026 rule amendments on protest deadlines, October local rate changes, penny-rounding guidance, and OkTAP access, and what each means.
Oklahoma voluntary disclosure agreements: five beliefs, checked
What the OTC's voluntary disclosure agreement actually offers: eligibility, the three-year lookback, penalty and interest waivers, the modified VDA, and the 90-day clock.
Oklahoma sales tax holiday 2026: the retailer's rulebook
How Oklahoma retailers handle the August 7-9, 2026 sales tax holiday: what's exempt, layaways, rain checks, online orders, local tax, records, and line 3g.
New Oklahoma tax laws for 2026: what passed, and when each takes effect
The 2026 session's enacted Oklahoma tax changes, organized by effective date: the contractor sales tax exemption, property-tax procedure, credits, and the endowment fund.
Oklahoma withholding tax: deposits, W-3 audits, and personal liability
How Oklahoma withholding accounts work: OkTAP registration, the two deposit clocks, the January 31 W-3 filing, the W-3 matching audit, and personal liability for officers.
Oklahoma use tax for businesses: five myths an OTC auditor doesn't share
How Oklahoma use tax attaches to out-of-state business purchases, where marketplace and remote-seller collection leaves gaps, and how it surfaces in an OTC audit.
Oklahoma Tax Commission audits: from records request to protest hearing
How an OTC audit unfolds document by document: selection, records, sampling, the proposed assessment, the 60-day protest, the ALJ hearing, appeal routes and settlement.
Oklahoma sales tax on services and software: what's taxable in 2026
Which services, labor charges, software and digital products Oklahoma actually taxes under OTC rules, and why service firms that assume they're exempt get assessed.