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Section 7-17-3 - What constitutes "Nexus" (a) If a corporation has one or more of the following activities in Oklahoma, it is considered to have "nexus" and shall be subject to Oklahoma income taxes: (1) Maintenance of any business location in Oklahoma, including any kind of office.

File as Oklahoma married filing separate. The Oklahoma resident, filing a joint federal return with a nonresident civilian spouse, may file an Oklahoma return as married filing separate. The resident will file on Form 511 using the married filing separate rates and reporting only his/her income and deductions.

Section 7-19-1 - Partnership return (a)General provisions. The Oklahoma distributive share of partnership income shall be the same portion of that reported for Federal Income Tax purposes. OTC Form 514 is used to report income.

Ing to the Oklahoma Tax Commission, the Oklahoma state sales tax rate is 4.5%. The cumulative Oklahoma sales tax percentage is between 0 and 7 percent due to the addition of one or more municipal sales taxes and one or more special district taxes ranging from 4.5 to 11.5 percent.

* This is called an economic nexus, a sales tax nexus determined by economic activity, i.e. - the amount of sales you make in a particular state. Any kind of economic activity could trigger the nexus, once your total sales reach a certain threshold amount. The threshold in Oklahoma is $100,000 in annual sales.

Oklahoma considers a seller to have physical nexus if you have any of the following in the state: An office or place of business. A salesperson, contractor, installer or other representative of the business doing business in the state. Goods in a warehouse, distribution center or other place of business.