OK SB1561

Amends Oklahoma sales tax law to expand the definition of "retailer" engaged in business in Oklahoma by replacing the requirement for "continuous, regular or systematic solicitation by advertisement" with a simpler standard of "maintains a place of business in this state."

Adds four new circumstances under which out-of-state retailers are presumed to be doing business in Oklahoma and must collect sales tax, including: related ownership structures, distribution facilities, physical presence in the state, or presence of affiliated persons conducting business activities significantly associated with market establishment.

Includes presumptions that can be rebutted, particularly for warehouses or distribution centers, and requires persons selling to the state government to register as vendors and collect sales tax regardless of other factors.

Repeals Section 1354.1 of the Oklahoma Sales Tax Code, which previously contained legislative intent language regarding the taxation criteria.

Becomes effective November 1, 2012.