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Oklahoma and Pennsylvania have notice and reporting requirements that require nondomiciliary businesses without sales tax nexus to report all the necessary information to help the

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Oklahoma and Pennsylvania have notice and reporting requirements that require nondomiciliary businesses without sales tax nexus to report all the necessary information to help the Department of Revenue collect its use tax from its resident individuals and domiciliary businesses. Assume you are responsible for resolving sales tax issues for an online retailer from another state. You believe the Oklahoma and Pennsylvania notice and reporting requirements are unconstitutional based on a seminar you attended and the advice of your accounting firm. Would you recommend that your company comply with these notice and reporting laws? Would your opinion change if the court issued an injunction prohibiting the state from enforcing the new law

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