Revenue and taxation; sales tax; sourcing of sale lease or rental; receipt; effective date.

HB 4345 changes how Oklahoma determines where sales tax applies for most retail transactions. It requires businesses to source sales tax based on the **final delivery location** where customers receive products or services - such as a home address - not intermediate warehouse or fulfillment center locations. This affects online retailers, e-commerce businesses, and service providers, with exceptions for florists (all sales source to their business location) and transportation equipment like large trucks, aircraft, and containers (which follow specific federal rules). The bill takes effect November 1, 2026, clarifying tax obligations for businesses selling across state lines.