Oklahoma Broadens the Scope of Marketplace Facilitators
Each state has its own definition of what is considered a marketplace. Like most things in sales tax, the definition of a marketplace can be altered, or broadened. For example, effective January 1, 2023, Oklahoma will broaden the scope of marketplace facilitators to “include persons that sell all products that are taxable under Oklahoma’s sales tax code rather than just taxable tangible personal property.” The alterations to this law will additionally impact what marketplaces will need to collect such as local jurisdictions and lodging taxes. We expect to see continual provisions to marketplace rules and regulations. We will keep you updated as they occur.
For more information, read S.B. 1339 here