[Ansteorra] Merchanting Info.

[Elric Dracwin]

The state of Oklahoma requires Special Event Coordinators to get a $50
permit to allow merchants to sell their wares. The Special Event Coordinator
must daily collect the taxes from any merchants that do not have a valid
Oklahoma Tax ID and remit it to the state. The group running the event then
becomes liable for those taxes.

In conjunction with this law the state of Oklahoma also decided that they
would increase the bond requirement and not issue Oklahoma Tax ID's to any
casual merchant. I think they were going for a decrease in paperwork and
labor by shunting that to the Special Event Coordinators. There are
exceptions in the permit requirement for some non-profit groups (e.g.
schools and churches) but the SCA is not covered by any of the exception
categories.

When the law was passed (4 year ago?) Ansteorra declared there would be no
merchanting allowed in Oklahoma and we went for 1 year without any. Over the
subsequent years we worked with the kingdom officers and the Oklahoma Tax
Commission through several permutations of handling procedures. The current
version of the compromise is: We do not have to get the $50 permits and only
allow merchants with valid Oklahoma Tax ID's. That eliminates the SCA's
liability for sales taxes.

There is a special provision in the law where we could submit a request to
not be liable for the taxes and pay the $50 (per site used). That would
allow us to have merchants without an Oklahoma Tax ID. This was brought to
my attention this year and may be considered for next year.

Elric Dracwin
Baron Wiesenfeuer
Northern Region Merchant Coordinator