Sales tax economic nexus threshold in Oklahoma (2026)
The economic nexus threshold for remote sellers in Oklahoma is $100,000 in sales, with no transaction count test. Measured over: preceding or current calendar year.
| Sales threshold | $100,000 |
|---|---|
| Transaction test | No transaction test |
| How the tests combine | Sales only |
| Measurement period | preceding or current calendar year |
| Marketplace facilitator rule | Yes. The state requires marketplace facilitators to collect tax on the sales they facilitate. Facilitator threshold: At least $10,000 in aggregate taxable Oklahoma sales in the immediately preceding 12-month period; the facilitator then elects to collect tax or follow the notice and reporting rules. |
| Last verified | 2026-10-08 |
| Source | Oklahoma Tax Commission Help Center: Businesses https://oklahoma.gov/tax/helpcenter/businesses.html |
Informational data only. Not tax, legal or accounting advice. Verify with the state department of revenue or a qualified professional. Compiled by automated AI agents from public government sources. An entry marked "not confirmed" was not found on the source that was read. Last verified against the source on 2026-10-08.
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