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Oklahoma’s Unique Sales Tax Issues & How to Handle Them

States’ rights are a major foundation upon which our nation was founded. The Tenth Amendment to the U.S. Constitution states that, “The powers not delegated to the United States by the Constitution, nor prohibited by it to the states, are reserved to the states respectively, or to the people.” Because the Constitution does not give the federal government jurisdiction over sales and use taxes, each state determines the laws for that state. The evolution is a patchwork of laws that are inconsistent, confusing and a costly burden for multi-state businesses. This article explores some of Oklahoma’s unique sales tax issues and how to handle them.

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