Does an Oklahoma company need to collect Oklahoma sales tax on (1) a hosted online job-search subscription and (2) fees charged to employers to publish online employment listings, including prepaid credits redeemable solely for those listings?

Short answer: probably not, but it depends on how Oklahoma treats the specific service, and this is one where the reviewer should confirm current Oklahoma Tax Commission guidance before you rely on it.

Oklahoma generally taxes sales of tangible personal property and a defined list of specific services. Software as a service and online subscription access are treated differently state by state, and Oklahoma has historically leaned toward not taxing pure information access or online listing services unless there's a component of taxable tangible property (like software delivered on a disk) or a specifically enumerated taxable service involved. A hosted job search subscription, where the customer is paying for access to search functionality and job postings rather than for software they own or download, would typically fall outside Oklahoma's sales tax base under that framework. Similarly, fees charged to employers to post listings are generally treated as advertising or a service fee, and advertising services are not on Oklahoma's list of taxed services.

The prepaid credits piece needs a bit more care. If the credits are redeemable only for the employer listing service, they're best treated as a prepayment for that same nontaxable service, so no sales tax collection would be triggered at the time credits are sold or redeemed. If credits could ever be redeemed for something taxable, that would change the answer.

Because this touches on Oklahoma-specific service taxability rules that get revised periodically, and because SaaS taxability is an area states actively update, it would be worth booking a call with a Keeper tax pro to confirm current Oklahoma Tax Commission treatment for your specific product setup before finalizing your sales tax collection approach.