[NR] looking for info for Tax info dealing with merchants

Burke McCrory bmccrory at oktax.state.ok.us
Fri Jan 30 16:47:12 PST 2004

At 06:14 PM 1/30/2004, you wrote:
>Upon rereading this I do have a suggestion if people would listen and hear
>me out. I am for one willing to help but not be.... swept under the mat so I
>can not merchant anymore. Why not impose a slight and I do mean slight extra
>fee on merchants to help cover the cost of the 50$ fee the sca is being
>charged for merchants (the local office said this is the first time they had
>ever heard of this because to quote them the SCA isnt what is prospering
>over the merchants and since the SCA is a non profit group are supposed to
>be outside the new taxlaw). And for my earlier post I apologize I thought
>you were saying we had to pay the 50$. but still honestly how has this
>affected merchanting in Oklahoma?
>Chass of Rundel


I don't know who the local tax office is that you spoke with, but I would 
like to know.  What they told you is not what our Tax Policy division is 
saying.  They are the ones who are charged with interpreting the Tax Laws 
and writing up the rules and procedures.  The Law affects the SCA in three 
ways.  First the way it is written, the SCA must obtain a Permit that costs 
$50 to allow merchants to sell things at one of our events.  Yes, this can 
be offset by a simple merchant (Table) fee.  Secondly, we must track and 
record all merchants that setup to do business at the event.  Lastly, If 
the merchant has an Oklahoma Tax Permit all we have to do is record that 
they were there doing business.  BUT if the merchant does not have a 
Oklahoma Tax Permit, then we must collect their daily sales tax receipts 
and send them in to the Tax Commission.  This puts us in the position of 
being an agent of the state and makes us liable for the actual sales tax 
receipts turned over to us for remittal to the state.  Either way we also 
have to file a report with the Tax Commission listing all of the vendors 
that did business (whether they sell anything or not).  These are the areas 
where the concern over reporting on time comes in.  It is one thing for a 
group to not send in their SCA event report on time or forget to send in 
the Site Wavier.  It is something else entirely to not file a Tax Report or 
remit Tax moneys on time.  This law is not well liked by a lot of people 
and I would suggest to anyone that the best corse of action is to contat 
your legislature member and see about getting the law changed.

Sir Burke

Burke McCrory
Internet Administrator
Oklahoma Tax Commission
bmccrory at oktax.state.ok.us

These opinions are my own and should
not be construed to be those of my employer. 

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