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Sales and Use Tax Treatment of Delivery Charges

Since the U.S. Supreme Court overturned its 1992 ruling that physical presence in a state was required before a state could impose sales or use tax collection obligations on a seller, states have taken steps to require remote...more

New Oklahoma Remote Seller Requirements Effective November 1

Effective November 1, 2019, remote sellers no longer have the option to collect and remit Oklahoma tax or report sales information to the Oklahoma Tax Commission. However, SB 513, enacted in May of 2019, raises the annual...more

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