Oklahoma Changes Nexus, Resale, and Refund Rules

The Oklahoma Tax Commission has adopted changes to sales and use tax rules, including:

  • changes to the nexus definition of “maintaining a place of business in this state”;
  • changes to documentation requirements for resale exemption claims;
  • changes to procedures for submitting credit or refund requests;
  • changes to the rule regarding an exemption related to the construction or expansion of a qualified aircraft maintenance facility;
  • clarification of the exemption for prosthetic devices;
  • changes to the rule regarding sales of parking privileges; and
  • additional requirements for noncollecting retailers.

Rules 710:65-1-8, 710:65-7-8, 710:65-11-1, 710:65-13-70, 710:65-13-155, 710:65-13-170, 710:65-13-171, 710:65-13-356, 710:65-19-268, and 710:65-21-8, Oklahoma Tax Commission, effective September 11, 2017

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