- The Oklahoma Tax Commission ruled that an online retailer did not establish nexus in Oklahoma solely due to inventory stored in third-party warehouses, as the retailer had no control over these facilities.
- The retailer also lacked economic nexus with Oklahoma because its direct sales through its website were under the $100,000 threshold, while third-party marketplace facilitators handled sales tax collection and remittance for marketplace sales.
- Sales through marketplace facilitators do not count towards the retailer’s economic nexus calculation if the facilitators are collecting Oklahoma sales tax; however, if the facilitators do not collect tax, those sales must be included in the retailer’s threshold calculation, potentially creating nexus.
Source Deloitte
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