Senate Bill 1984 took effect November 1, 2012 and will give the state Tax Commission the authority to shut down businesses out of compliance with paying state sales taxes. A business is considered noncompliant if for three months during

a 24-month period the fail to report or remit sales taxes.

Paula Ross, Oklahoma Tax Commission, said it is not intended to harm businesses. It is expected to collect $16.7 million in delinquent sales taxes from businesses. These sales taxes have already been paid by customers but not turned in to the state by businesses.

If a business is delinquent for two months within a two-year period, they will be notified of possible closure. If it becomes delinquent for a third month, the Tax Commission will issue a closure notice.

If the delinquent taxes are not paid by entering into an approved payment plan or asking for an administrative hearing, a closure notice will be issued. If hearing is requested, the Tax Commission is to hold the hearing within two weeks of the request.