An Act
ENROLLED HOUSE
BILL NO. 2335 By: Archer and Boatman of the
House
and
Thompson (Kristen) of the
Senate
An Act relating to sales tax; amending 68 O.S. 2021,
Section 1391, as amended by Se ction 1, Chapter 396,
O.S.L. 2022 (68 O.S. Supp. 2022, Section 1391), which
relates to definitions used in the Budget Amen dments
Act; modifying definition of product; and providing
an effective date.
SUBJECT: Sales tax
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 1391, as
amended by Section 1, Chapter 396, O.S.L. 2022 (68 O.S. Supp. 2022,
Section 1391), is amended to read as follows:
Section 1391. As used in this act:
1. "Affiliated person" means a person that, with respect to
another person:
a. has a direct or indirect ownership interest of more
than five percent (5%) in the ot her person, or
b. is related to the other person because a third person,
or group of third perso ns who are affiliated with each
other as defined in this subsection, holds a direct or
indirect ownership interest of more than five perc ent
(5%) in the related person; ENR. H. B. NO. 2335 Page 2
2. "Forum" means a place where sales at retail occur, whether
physical or electronic. The term includes a store, a booth, a
publicly accessible Internet website, a catalog , or similar place;
3. "Marketplace facilitator " means a person that fac ilitates
the sale at retail of a marketplace seller's product. For purposes
of this section, a person facilitates a sale at retail if the person
or an affiliated person:
a. lists or advertises products for sale at retail in any
forum, and
b. either directly or indire ctly through agreements or
arrangements with third parties, collects the payment
from the purchaser and transmits the payment to the
person selling the property.
The term includes a person that may also be a vendor;
4. "Marketplace seller" means a person that has an agreement
with a marketplace facilitator pursuant to which the marketplace
facilitator facilitates sales for the person;
5. "Notice and reporting require ments" means the notice
requirements under Section 1393 of this title and the reporting
requirements under Sections 1394 and 1395 of this title;
6. "Product" means tangible personal proper ty, services, or
other transactions taxable under the Oklahoma Sales T ax Code,
Section 1350 et seq. of this title. For purposes of this act, the
term product shall not include any hotel or motel the as-built
construction of which contains more than twelve (12) rooms for
occupancy in the regular course of business con ducted by the hotel
or motel;
7. "Referral" means the transfer by a referrer of a potential
purchaser to a person that advertises or lists produ cts for sale on
the referrer's platform;
8. a. "Referrer" means the person, other than a person
engaging in the business of printing or publishing a
newspaper, that, pursuant to an agreement or
arrangement with a marketplace seller or remote
seller, does the following: ENR. H. B. NO. 2335 Page 3
(1) agrees to list or advertise for sale at retail
one or more products of the marketplace seller or
remote seller in a physical or elec tronic medium,
(2) receives consideration from the marketplace
seller or remote seller from the sale of fered in
the listing or advertisement,
(3) transfers by telecommunications, Internet link,
or other means, a purchaser to a marketplace
seller, remote seller, or affiliated person to
complete a sale, and
(4) does not collect a receipt from the purchaser fo r
the sale.
b. The term does not include a p erson that:
(1) provides Internet advertising services, and
(2) does not provide the marketplace seller 's or
remote seller's shipping terms or advertise
whether a marketplace seller or remote seller
collects a sales or use tax.
c. The term includes a perso n that may also be a vendor;
and
9. "Remote seller" means a person, other than a marketplace
facilitator, a marketplace seller, or a referrer, that does not
maintain a place of business in this state that, t hrough a forum,
sells products at retail, the sale or use of which is subject to the
tax imposed by Section 1354 or 1402 of this title. The term does
not include an employee who in the ordinary s cope of employment
renders services to his employer in exchange for wages and salaries.
SECTION 2. This act shall become effective November 1, 2023.
ENR. H. B. NO. 2335 Page 4
Passed the House of Representatives the 11th day of May, 2023.
Presiding Officer of the House
of Representatives
Passed the Senate the 19th day of April, 2023.
Presiding Officer of the Sen ate
OFFICE OF THE GOVERNOR
Received by the Office of the Governor this ____________________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________
Approved by the Governor of the State of Oklahoma thi s _________
day of ___________________, 20_______, at _______ o'clock _______ M.
_________________________________
Governor of the State of Oklahoma
OFFICE OF THE SECRETARY OF STATE
Received by the Office of the Secretary of State this __________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________