Oklahoma HB 1363 Summary

• Amends the Oklahoma Sales Tax Code to expand the definition of "maintaining a place of business in this state" to include vendors with substantial nexus through affiliated persons, representatives, or distribution facilities in Oklahoma

• Establishes presumptions that out-of-state vendors are subject to Oklahoma sales tax if they have in-state presence including similar business operations, shared trademarks, delivery/installation services, or use of in-state facilities for customer pickups

• Modifies tax application for out-of-state vendors by replacing outdated language about media advertising (newspapers, radio, television) with broader standards focusing on actual business nexus in the state

• Repeals Section 1354.1 and clarifies that "maintaining a place of business" definitions apply consistently across both sales tax and use tax provisions

• Effective July 1, 2013, with emergency clause for immediate enactment