Information regarding why cities are not receiving internet tax remittances
Oklahoma sales tax cannot be imposed on a sale which occurred in another state. However, municipalities that levy a sales tax are also authorized by statute to levy a use tax. This is important because with the implementation of a Use Tax Ordinance municipalities will receive tax revenue when the item is purchased in another state and brought into Oklahoma for use (this includes an online purchase).
The League has several samples of ordinances passed by other cities should you need help drafting yours! Reach out! We are here to help.
Sample Use Tax Ordinance