Anybody selling tangible personal property to customers in Oklahoma needs to register for a sales tax permit if they have sales tax nexus. Oklahoma considers sales tax nexus to be:
- An office or place of business in the state
- A salesperson, contractor, installer or other representative of the business doing business in the state
- Goods in a warehouse, distribution center or other place of business in the state
- Delivery of merchandise in Oklahoma in vehicles owned by the taxpayer in the state
You can read here for more about what Oklahoma considers sales tax nexus (page 13).
How do you register for a sales tax permit in Oklahoma?
You can register for your Oklahoma sales tax permit online at the Taxpayer Access Point (TAP).
Or fill out Packet A (Business Registration) and mail it in. (Packet A wasn’t available on the Oklahoma Tax Commission website as of this writing.)
You can also register in person at the Oklahoma City or Tulsa offices of the Oklahoma Tax Commission.
What information do you need to register for a sales tax permit in Oklahoma?
- Personal identification information (Name, address, SSN, etc.)
- Business identification information (Name, address, EIN, etc.)
- Business entity type
- Date of incorporation (if applicable)
- Types of products sold
How much does it cost to apply for a sales tax permit in Oklahoma?
It costs $20 to apply for an Oklahoma sales tax permit. There’s also a convenience fee of $3.95 for paying with a Visa Debit card and a convenience fee of 2.5% for paying with any other type of card. Other business registration fees may apply, too.
How long does it take to receive your Oklahoma sales tax permit?
It takes a minimum of 5 days to process your Oklahoma sales tax permit when filing online. If you need your sales tax permit sooner, the Oklahoma Tax Commission advises coming into either the Oklahoma City or Tulsa office in person.
Do you have to renew your Oklahoma sales tax permit?
Your Oklahoma sales tax permit is issued on a probationary basis for six months and will be automatically renewed for 30 months after that.