A remote seller must collect when its taxable sales of products into Oklahoma are $100,000 or more (as at 1 October 2026; from 1 January 2023, 'products' replacing 'tangible personal property'). There is no transaction-count test; before 1 November 2019 a $10,000 notice-and-report election applied.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.