[Ansteorra] Merchant Sales Tax Collection for Events in Oklahoma

[Ansteorra Exchequer]

Greetings Unto the Populace of Ansteorra-

Many questions have come about regarding sales tax for events in Oklahoma
after this past Round Table.  This missive will hopefully clarify some of
those concerns.

>From the ‘State by State Procedures for Handling Both the Collection of
Sales Tax at SCA Events and Dealing with Vendors at SCA Events’ provided to
me from the Corporate Treasurer.

Vendors at events in Oklahoma

1. The organizer (autocrat/seneschal) will collect the list of vendors
wishing to sell at any event held in Oklahoma. The information needed is:

a. Name

b. Mailing address

c. Phone number

d. Oklahoma state sales tax permit number. Must have one if the merchant
has a physical location in Oklahoma. Out of state vendors are not required
to have one.

2. If all the vendors selling at a particular event held in Oklahoma have a
Oklahoma sales tax permit then nothing further needs to be done except to
maintain the list of vendors.

3. In any event has out of state vendors then the following must occur.

a. Please contact the following person at the OK Tax Commission to obtain
the Special Event Permit. This should be done several months before the
event occurs.

DARCEL DEFIBAUGH

SPECIAL EVENTS

405-522-4324

EMAIL ddefibaugh at tax.ok.gov

FAX 405-522-4325

4. At least 20 days before the event send the completed form to the above
person along with the list of vendors.

5. Once the application is approved, the promoter of the event will receive
a packet with forms that need to be distributed to all the vendors.

6. The autocrat, designated person will collect the forms and any sales tax
collected from the out of state vendors.

7. The money and the forms must be mailed to within 15 days of the end of
the event to the Tax Commission along with a completed sales tax report.
The list of in state vendors must be included too. Though they are
responsible for filing their own sales tax reports.

In short, if all vendors/merchants have Oklahoma Sales Tax Permits the
group simply needs to maintain a list of the vendors for that event.  I
would suggest keeping the list with the Event Report.  If the group allows
vendors without Oklahoma Sales Tax Permits, the group will need to obtain
the Special Event Permit and follow the process outlined above and detailed
by the Oklahoma Tax Commission.  This policy also applies to food vendors
charging set prices.

If you have any questions, feel free to contact me or the Corporate
Treasurer Mazelle Attiya (treasurer at sca dot org).

In Service,
Mistress Sabine Lefevre

mka Myria Slater
Chancellor of the Exchequer
Kingdom of Ansteorra
405.880.0177