Senate Bill No. 583 amends Section 1368.3 of the Oklahoma sales tax law to redefine the term "noncompliant taxpayer" and expand the requirements for avoiding business closure due to tax noncompliance. The bill specifies that a noncompliant taxpayer is one who fails to timely file two reports or remit taxes due for any two months within a consecutive twenty-four-month period, while clarifying that nonpayment of income taxes does not count against this definition. Additionally, the bill allows the Oklahoma Tax Commission to close the business of a noncompliant taxpayer if they fail to timely file three reports or remit taxes due for any three months within the same period.

To avoid closure, the bill outlines that a noncompliant taxpayer can either file all delinquent reports and remit the owed taxes or enter into a payment agreement with the Tax Commission while also filing all required reports and remitting taxes due for a consecutive twenty-four-month period. The bill also introduces new provisions for the defense against closure, including the requirement that a taxpayer must have no more than three instances of untimely filed reports or late tax remittances during the specified period. The act is set to take effect on November 1, 2025.