Oklahoma Sales Tax Enforecement

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.