United States: Oklahoma Enacts Budget Package With Tax Provisions, Including Expansion Of Sales Tax Nexus And Notice Requirements

Oklahoma Governor Mary Fallin has signed several tax measures into law as part of the budget agreement reached to bridge the state's $1.3 billion budget deficit. The legislation expands the sales and use tax nexus standard by amending the definition of "maintaining a place of business in this state." Also, out-of-state retailers or vendors that are not required to collect use tax must provide an annual statement to customers of the total sales made to the customer during the preceding calendar year. However, out-of-state retailers may participate in a compliance initiative that essentially provides tax amnesty for retailers that register with the Oklahoma Tax Commission by May 1, 2017. The statute of limitations for sales and use tax refund claims is reduced from three years to two years. Various corporate income tax credits are limited or repealed. Other legislation addresses personal income tax by requiring taxpayers to add back state and local taxes deducted for purposes of the federal income tax and eliminating the earned income tax credit refund. Also, the exemption from the gross production tax for an economically at-risk oil or gas lease is amended and limited. Finally, the Tax Commission is directed to improve tax collections by increasing the number of auditors and enhancing technology.

Sales and Use Tax

Nexus Expansion

Effective November 1, 2016, legislation, referenced as the Oklahoma Retail Protection Act of 2016, makes significant changes to the sales and use tax nexus standards.1 The definition of "maintaining a place of business in this state" is amended and substantially expanded. First, the existing definition is amended to mean and is presumed to include: (i) utilizing or maintaining in Oklahoma, directly or by subsidiary, an office, distribution house, sales house, warehouse, or other physical place of business, whether owned or operated by the vendor or any other person, other than a common carrier acting in its capacity as such; or (ii) having agents operating in Oklahoma, whether the place of business or agent is within the state temporarily or permanently or whether the person or agent is authorized to do business within the state.2 Second, "maintaining a place of business in this state" is expanded to mean and is presumed to include the presence of any person, other than a common carrier, which has substantial nexus in Oklahoma and that:

  • Sells a similar line of products as the vendor and does so under the same or a similar business name;
  • Uses trademarks, service marks or trade names in Oklahoma that are the same or substantially similar to those used by the vendor;
  • Delivers, installs, assembles or performs maintenance services for the vendor;
  • Facilitates the vendor's delivery of property to customers in Oklahoma by allowing the vendor's customers to pick up property sold by the vendor at an office, distribution facility, warehouse, storage place or similar place of business maintained by the person in Oklahoma; or
  • Conducts any other activities in Oklahoma that are significantly associated with the vendor's ability to establish and maintain a market in the state.3

The above presumptions may be rebutted by demonstrating that the person's activities in Oklahoma are not significantly associated with the vendor's ability to establish and maintain a market in the state.4 The legislation also provides that any ruling, agreement or contract between a person and the executive branch of Oklahoma, or any other state agency or department, stating, agreeing or ruling that the person is not "maintaining a place of business in this state" or is not required to collect sales and use tax despite the presence of a warehouse, distribution center or fulfillment center that is owned or operated by the vendor or an affiliated person is null and void unless it is specifically approved by the Oklahoma legislature.5

Annual Notice Requirement to Customers

A new statute provides that each retailer or vendor making sales of tangible personal property from outside Oklahoma for use in the state that is not required to collect use tax must, by February 1 of each year, provide to each customer to whom tangible personal property was delivered in the state a statement of the total sales made to the customer during the preceding calendar year.6 The statement must contain language substantially similar to the following: "You may owe Oklahoma use tax on purchases you made from us during the previous tax year. The amount of tax you may owe is based on the total sales prices of [insert total sales price] that must be reported and paid when you file your Oklahoma income tax return unless you have already paid the tax." The statement must not contain any other information that would indicate, imply or identify the class, type, description or name of the products purchased.7 The retailer or vendor may provide the statement by first-class mail, email or other electronic communication.

Compliance Initiative (Amnesty) for Out-of-State Retailers

The legislation amends and revives the retailer compliance initiative (tax amnesty) that previously was available prior to July 1, 2011.8 For the purpose of registration, collection, and remittance of sales and use tax owed pursuant to the Oklahoma Retail Protection Act of 2016, the Tax Commission is authorized and directed to establish an initiative for outof- state retailers.9 The Tax Commission will not seek payment of uncollected use tax from an out-of-state retailer who registers to collect and remit applicable sales and use tax on sales made to purchasers in Oklahoma prior to registration under the initiative, provided that the retailer was not registered in the state in the 12-month period preceding November 1, 2016.10 This initiative precludes assessment of uncollected sales and use tax together with the penalty or interest for sales made during the period the retailer was not registered in Oklahoma, provided registration occurs prior to May 1, 2017.11

The relief is not available to a retailer with respect to any matter for which the retailer received commencement of an audit that is currently unresolved, including any related administrative and judicial processes.12 Also, the relief is not available for use taxes already paid or remitted to the state or taxes collected, but not remitted, by the retailer. The relief is fully effective, absent the retailer's fraud or intentional misrepresentation of a material fact, as long as the retailer continues registration and continuous collection and remittance of applicable use taxes for a period of at least 36 months.13 Finally, this relief is applicable only to sales and use tax due from a retailer in its capacity as a retailer and not sales and use tax due from a retailer in its capacity as a buyer.14

The existing law that provides for the Tax Commission's outreach program to improve compliance and use tax collection is amended and expanded.15 Specifically, the program is expanded beyond Internet retailers to include other out-of-state retailers maintaining a place of business in Oklahoma. The program requires the Commission to contact retailers for a review of their business activities to determine if such activities may require the registration and collection of use tax and the providing of information.

Limitation of Refund Claims

Separate legislation shortens the statute of limitations for claiming refunds of sales and use tax overpayments.16 Under existing law, taxpayers generally have three years from the date of payment to file tax refund claims.17 Effective August 26, 2016, the period for filing sales and use tax refund claims is reduced to two years from the date of payment.18

Corporate Income Tax

Railroad Modernization Credit

The corporate income tax credit that equals 50 percent of an eligible taxpayer's qualified railroad reconstruction or replacement expenditures is reduced.19 Specifically, the credit is reduced by 25 percent for any taxable year beginning on or after January 1, 2016.20 This reduction does not apply to tax credits carried forward from any prior tax year.

Child Care Services Credit

Legislation provides that the corporate income tax credit for eligible expenses incurred by entities primarily engaged in the business of providing child care services is only available for tax years ending before January 1, 2016 (previously, January 1, 2017).21 No credit otherwise authorized may be claimed for any event, transaction, investment, expenditure or other act occurring on or after January 1, 2016.

Investment/New Jobs Credit

For tax years beginning on or after January 1, 2016, and ending on or before December 31, 2018, the total amount of the corporate income tax credit for investment/new jobs is limited to $25 million per year.22 The Tax Commission must annually calculate and publish a percentage by which the credits will be reduced so the total amount of credits does not exceed the $25 million limit.

Construction of Energy Efficient Residential Property Credit

The corporate income tax credit for the construction of energy efficient residential property (of 2,000 square feet or less) is limited to the time period beginning on or after January 1, 2006, and ending on July 1, 2016.23 Previously, there was no sunset date for this credit. No credit otherwise authorized may be claimed for any event, transaction, investment, expenditure or other act occurring on or after July 1, 2016.

Personal Income Tax

For taxable years beginning on or after January 1, 2016, taxable income must be increased by the amount of state and local sales or income tax deducted under Internal Revenue Code (IRC) Section 164.24 If the amount of the state and local taxes deduction on the federal return is limited, taxable income on the state return is increased only by the amount actually deducted after any such limitations are applied. The earned income tax credit provision also is amended.25 Under existing law, if the credit exceeds the personal income tax, the excess amount is refunded to the taxpayer. The amendment limits the refund provision to tax years beginning before January 1, 2016.

Gross Production Tax

Effective July 1, 2016, the exemption from the gross production tax for an economically at-risk oil or gas lease is amended.26 The exemption under current law allows the well operator or a designee to receive a refund of gross production taxes paid for production in the previous calendar year.27 For production in the calendar year ending December 31, 2016, and each subsequent year, the refund must be claimed before July 1 of the year following the year of production. For production in calendar years ending on or before December 31, 2015, the refund may not be claimed until after July 1 of the year following the year of production.28

Existing law provides that this exemption is limited to production from calendar years 2014 through 2020.29 No refunds for the 2014 and 2015 calendar years may be claimed or paid more than 18 months after the first day of the fiscal year during which the refund is first available. For production in calendar years 2016 through 2020, no claim for refund filed on or after July 1 following the calendar year may be claimed or paid.

For oil and natural gas produced from qualifying leases in calendar years 2015 through 2020, the total amount of refunds for each calendar year may not exceed $12.5 million for all products combined.30 If the amount of claims exceeds $12.5 million, the Tax Commission must determine the percentage of the refund which establishes the proportionate share of the refund which may be claimed by any taxpayer so that the maximum of the credit is not exceeded.

Enhanced Enforcement Efforts

New legislation has been enacted that directs the Tax Commission to enhance its efforts to enforce the proper reporting and payment of sales and use tax, income tax, and gross production tax.31 The enhancements are likely to include an increased audit staff and improved technology. According to the fiscal impact statement, the Tax Commission will spend over $4 million each year for these improved measures.32

Commentary

Oklahoma has enacted a variety of tax laws addressing sales and use tax, corporate and personal income tax, and gross production tax to address the state's budget deficit. The Oklahoma Retail Protection Act of 2016 is the most significant legislation and substantially expands sales and use tax nexus standards. Similar to legislation enacted by other states, this legislation is designed to address lost sales and use tax revenue on sales of tangible personal property by remote sellers to residents in the state.

In 2010, Oklahoma was one of the first states to enact use tax affiliate nexus legislation and notice requirements.33 The 2010 legislation added affiliate nexus standards by expanding the definition of "retailer" for purposes of use tax.34 These existing nexus standards, which remain in effect until November 1, 2016, are based on: (i) substantial ownership;35 (ii) controlled groups;36 or (iii) a contract to perform installation or maintenance services.37 The new nexus standards, added to the sales and use tax definition of "maintaining a place of business within the state" are much more expansive than the existing standards and no longer require an ownership relationship. As a result, out-ofstate retailers will need to consider the new provisions and determine whether they now have nexus with Oklahoma for sales and use tax purposes.

Oklahoma also enacted notice requirements for out-of-state retailers in 2010 that remain in effect.38 Under the existing notice requirements, out-of-state retailers or vendors that are not required to collect Oklahoma use tax, but make sales of tangible personal property that will be used in Oklahoma, must provide visible notification on their Internet Web site or retail catalog or invoices that use tax is imposed and must be paid by the purchaser.39 The new Oklahoma notice provision further requires out-of-state retailers to provide an annual statement to customers of their total sales. Note that there is no minimum threshold of sales that must be made to a customer in order for the retailer to be subject to the notice requirement. Similar notice requirements enacted by other states are controversial and have been the subject of litigation. In Direct Marketing Association v. Brohl, the taxpayer lost its challenge of the Colorado notice requirements at the U.S. Court of Appeals' Tenth Circuit, but it has appealed the decision to the U.S. Supreme Court.40

Out-of-state retailers that have not registered with the Tax Commission should seriously consider participating in the new compliance initiative. If the retailer registers by May 1, 2017, it will not be assessed for uncollected sales and use taxes together with penalties and interest for sales made during the period that the retailer was not registered.

Taxpayers also should be aware that separate legislation is reducing the statute of limitations for filing sales and use tax refund claims from two years to three years. Because this provision takes effect on August 26, 2016, taxpayers with refund claims between two and three years old should consider filing their claims before this effective date.

Footnotes

1 H.B. 2531, Laws 2016 (enacted on May 17, 2016). Note that section 7 of this legislation repeals the following sales tax statutes: OKLA. STAT. tit. 68, §§ 1354.1 (Intent of legislature – Sales tax); 1354.2 (Out-of-state vendors – Tax on sales within state); 1354.3 (Mail order or catalog out-of-state vendors – Tax on sales within state); 1354.4 (Solicitation permit – Fee); 1354.5 (Collection of sales or use tax by certain out-of-state vendors); and 1354.6 (Collection of sales or use tax – Reciprocal agreements).

2 OKLA. STAT. tit. 68, § 1352.13.a(1). This is a sales tax definition, but it also is adopted for use tax purposes. OKLA. STAT. tit. 68, § 1401.10. Under existing law, "maintaining a place of business in this state" means and includes having or maintaining in the state, directly or by subsidiary, an office, distribution house, sales house, warehouse, or other physical place of business, or having agents operating in the state, whether the place of business or agent is within the state temporarily or permanently or whether the person or agent is authorized to do business within the state.

3 OKLA. STAT. tit. 68, § 1352.13.a(2).

4 OKLA. STAT. tit. 68, § 1352.13.b.

5 OKLA. STAT. tit. 68, § 1352.13.c.

6 H.B. 2531, adding OKLA. STAT. tit. 68, § 1406.2.A.

7 Id. The law provides that this type of information is strictly confidential.

8 H.B. 2531, amending OKLA. STAT. tit. 68, § 1407.2.

9 OKLA. STAT. tit. 68, § 1407.2.A.

10 OKLA. STAT. tit. 68, § 1407.2.B.1.

11 OKLA. STAT. tit. 68, § 1407.2.B.2.

12 OKLA. STAT. tit. 68, § 1407.2.B.3.

13 OKLA. STAT. tit. 68, § 1407.2.B.4.

14 OKLA. STAT. tit. 68, § 1407.2.B.5.

15 OKLA. STAT. tit. 68, § 1407.3.

16 H.B. 3205, Laws 2016 (enacted on June 6, 2016).

17 OKLA. STAT. tit. 68, § 227(b)(1).

18 OKLA. STAT. tit. 68, § 227(b)(2).

19 H.B. 3204, Laws 2016 (enacted on May 24, 2016), amending OKLA. STAT. tit. 68, § 2357.104.

20 Presumably, for example, a taxpayer with $200,000 in qualifying expenses historically would receive a 50 percent credit that equals $100,000. As amended, the $100,000 credit would be reduced by 25 percent to $75,000.

21 S.B. 1605, Laws 2016 (enacted on May 24, 2016), amending OKLA. STAT. tit. 68, § 2357.27.

22 S.B. 1582, Laws 2016 (enacted on May 24, 2016), amending OKLA. STAT. tit. 68, § 2357.4; Letter Ruling 16-018, Oklahoma Tax Commission, June 6, 2016.

23 S.B. 1603, Laws 2016 (enacted on May 27, 2016), amending OKLA. STAT. tit. 68, § 2357.46.

24 S.B. 1606, Laws 2016 (enacted on May 24, 2016), adding OKLA. STAT. tit. 68, § 2358.E.24.

25 S.B. 1604, Laws 2016 (enacted on May 27, 2016), amending OKLA. STAT. tit. 68, § 2357.43.

26 S.B. 1577, Laws 2016 (enacted on June 6, 2016), amending OKLA. STAT. tit. 68, § 1001.3a. Oklahoma imposes a gross production tax on asphalt, ores, oil and gas, and royalty interests. OKLA. STAT. tit. 68, § 1001. The definition of "economically at-risk oil or gas lease" is amended. The existing definition, providing that the term means any oil or gas lease operated at a net loss or at a net profit which is less than the total gross production tax remitted for such lease during the previous calendar year, only applies prior to January 1, 2015. On or after January 1, 2015, the term means any oil or gas lease with one or more producing wells with an average production volume per well of 10 barrels of oil or 60 MCF of natural gas per day or less operated at a net loss or at a net profit which is less than the total gross production tax remitted for such lease during the previous calendar year. OKLA. STAT. tit. 68, § 1001.3a.A.

27 OKLA. STAT. tit. 68, § 1001.3a.C.

28 Id.

29 OKLA. STAT. tit. 68, § 1001.3a.I.

30 OKLA. STAT. tit. 68, § 1001.3a.D.

31 S.B. 1579, Laws 2016 (enacted on May 24, 2016).

32 Fiscal Impact Statement for S.B. 1579, Oklahoma House and Senate, May 4, 2016.

33 H.B. 2359, Laws 2010.

34 OKLA. STAT. tit. 68, § 1401.9.

35 OKLA. STAT. tit. 68, § 1401.9.b. Prior to November 1, 2016, a retailer is deemed to be engaged in the business of selling tangible personal property for use in the state if (i) the retailer holds a substantial ownership interest in, or is owned in whole or substantial part by, a retailer maintaining a place of business within the state; and (ii) the retailer sells the same or a substantially similar line of products as the related Oklahoma retailer and does so under the same or a substantially similar business name, or the Oklahoma facilities or employees of the related Oklahoma retailer are used to advertise, promote or facilitate sales by the retailer to consumers. Also, a retailer is deemed to be engaged in the business of selling tangible personal property for use in the state if the retailer holds a substantial ownership interest in, or is owned in whole or substantial part by, a business that maintains a distribution house, sales house, warehouse or similar place of business in the state that delivers property sold by the retailer to consumers.

36 OKLA. STAT. tit. 68, § 1401.9.d. Prior to November 1, 2016, an out-of-state retailer is presumed to be engaged in business in Oklahoma if it is part of a controlled group of corporations that has a component member that is a retailer engaged in business in Oklahoma.

37 OKLA. STAT. tit. 68, § 1401.9.e. Prior to November 1, 2016, any retailer making sales of tangible personal property to purchasers in Oklahoma by mail, telephone, the Internet or other media that has a contractual relationship with an entity to provide and perform installation or maintenance services for the retailer's purchasers within Oklahoma is included within the definition of "retailer."

38 H.B. 2359, Laws 2010.

39 OKLA. STAT. tit. 68, § 1406.1; OKLA. ADMIN. CODE § 710:65-21-8.

40 U.S. Court of Appeals, 10th Circuit, No. 12-1175, Feb. 22, 2016. For a discussion of this case, see GT SALT Alert: Federal Court of Appeals Upholds Colorado's Sales and Use Tax Notice and Reporting Requirements. Colorado has enacted three types of notice requirements on "non-collecting retailers:" (i) sending a "transactional notice" to Colorado purchasers letting them know that they may be subject to Colorado's use tax; (ii) sending an "annual purchase summary" to Colorado purchasers who buy more than $500 in goods from the retailer; and (iii) filing an annual "customer information report" with the Colorado Department of Revenue listing their customers' names, addresses, and total amounts spent. COLO. REV. STAT. § 39-21-112(3.5); 1 COLO. CODE REGS. § 39-21-112.3.5.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

To print this article, all you need is to be registered on Mondaq.com.

Click to Login as an existing user or Register so you can print this article.

Authors
 
In association with
Related Video
Up-coming Events Search
Tools
Print
Font Size:
Translation
Channels
Mondaq on Twitter
 
Register for Access and our Free Biweekly Alert for
This service is completely free. Access 250,000 archived articles from 100+ countries and get a personalised email twice a week covering developments (and yes, our lawyers like to think you’ve read our Disclaimer).
 
Email Address
Company Name
Password
Confirm Password
Position
Mondaq Topics -- Select your Interests
 Accounting
 Anti-trust
 Commercial
 Compliance
 Consumer
 Criminal
 Employment
 Energy
 Environment
 Family
 Finance
 Government
 Healthcare
 Immigration
 Insolvency
 Insurance
 International
 IP
 Law Performance
 Law Practice
 Litigation
 Media & IT
 Privacy
 Real Estate
 Strategy
 Tax
 Technology
 Transport
 Wealth Mgt
Regions
Africa
Asia
Asia Pacific
Australasia
Canada
Caribbean
Europe
European Union
Latin America
Middle East
U.K.
United States
Worldwide Updates
Check to state you have read and
agree to our Terms and Conditions

Terms & Conditions and Privacy Statement

Mondaq.com (the Website) is owned and managed by Mondaq Ltd and as a user you are granted a non-exclusive, revocable license to access the Website under its terms and conditions of use. Your use of the Website constitutes your agreement to the following terms and conditions of use. Mondaq Ltd may terminate your use of the Website if you are in breach of these terms and conditions or if Mondaq Ltd decides to terminate your license of use for whatever reason.

Use of www.mondaq.com

You may use the Website but are required to register as a user if you wish to read the full text of the content and articles available (the Content). You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these terms & conditions or with the prior written consent of Mondaq Ltd. You may not use electronic or other means to extract details or information about Mondaq.com’s content, users or contributors in order to offer them any services or products which compete directly or indirectly with Mondaq Ltd’s services and products.

Disclaimer

Mondaq Ltd and/or its respective suppliers make no representations about the suitability of the information contained in the documents and related graphics published on this server for any purpose. All such documents and related graphics are provided "as is" without warranty of any kind. Mondaq Ltd and/or its respective suppliers hereby disclaim all warranties and conditions with regard to this information, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. In no event shall Mondaq Ltd and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use or performance of information available from this server.

The documents and related graphics published on this server could include technical inaccuracies or typographical errors. Changes are periodically added to the information herein. Mondaq Ltd and/or its respective suppliers may make improvements and/or changes in the product(s) and/or the program(s) described herein at any time.

Registration

Mondaq Ltd requires you to register and provide information that personally identifies you, including what sort of information you are interested in, for three primary purposes:

  • To allow you to personalize the Mondaq websites you are visiting.
  • To enable features such as password reminder, newsletter alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our information providers who provide information free for your use.

Mondaq (and its affiliate sites) do not sell or provide your details to third parties other than information providers. The reason we provide our information providers with this information is so that they can measure the response their articles are receiving and provide you with information about their products and services.

If you do not want us to provide your name and email address you may opt out by clicking here .

If you do not wish to receive any future announcements of products and services offered by Mondaq by clicking here .

Information Collection and Use

We require site users to register with Mondaq (and its affiliate sites) to view the free information on the site. We also collect information from our users at several different points on the websites: this is so that we can customise the sites according to individual usage, provide 'session-aware' functionality, and ensure that content is acquired and developed appropriately. This gives us an overall picture of our user profiles, which in turn shows to our Editorial Contributors the type of person they are reaching by posting articles on Mondaq (and its affiliate sites) – meaning more free content for registered users.

We are only able to provide the material on the Mondaq (and its affiliate sites) site free to site visitors because we can pass on information about the pages that users are viewing and the personal information users provide to us (e.g. email addresses) to reputable contributing firms such as law firms who author those pages. We do not sell or rent information to anyone else other than the authors of those pages, who may change from time to time. Should you wish us not to disclose your details to any of these parties, please tick the box above or tick the box marked "Opt out of Registration Information Disclosure" on the Your Profile page. We and our author organisations may only contact you via email or other means if you allow us to do so. Users can opt out of contact when they register on the site, or send an email to unsubscribe@mondaq.com with “no disclosure” in the subject heading

Mondaq News Alerts

In order to receive Mondaq News Alerts, users have to complete a separate registration form. This is a personalised service where users choose regions and topics of interest and we send it only to those users who have requested it. Users can stop receiving these Alerts by going to the Mondaq News Alerts page and deselecting all interest areas. In the same way users can amend their personal preferences to add or remove subject areas.

Cookies

A cookie is a small text file written to a user’s hard drive that contains an identifying user number. The cookies do not contain any personal information about users. We use the cookie so users do not have to log in every time they use the service and the cookie will automatically expire if you do not visit the Mondaq website (or its affiliate sites) for 12 months. We also use the cookie to personalise a user's experience of the site (for example to show information specific to a user's region). As the Mondaq sites are fully personalised and cookies are essential to its core technology the site will function unpredictably with browsers that do not support cookies - or where cookies are disabled (in these circumstances we advise you to attempt to locate the information you require elsewhere on the web). However if you are concerned about the presence of a Mondaq cookie on your machine you can also choose to expire the cookie immediately (remove it) by selecting the 'Log Off' menu option as the last thing you do when you use the site.

Some of our business partners may use cookies on our site (for example, advertisers). However, we have no access to or control over these cookies and we are not aware of any at present that do so.

Log Files

We use IP addresses to analyse trends, administer the site, track movement, and gather broad demographic information for aggregate use. IP addresses are not linked to personally identifiable information.

Links

This web site contains links to other sites. Please be aware that Mondaq (or its affiliate sites) are not responsible for the privacy practices of such other sites. We encourage our users to be aware when they leave our site and to read the privacy statements of these third party sites. This privacy statement applies solely to information collected by this Web site.

Surveys & Contests

From time-to-time our site requests information from users via surveys or contests. Participation in these surveys or contests is completely voluntary and the user therefore has a choice whether or not to disclose any information requested. Information requested may include contact information (such as name and delivery address), and demographic information (such as postcode, age level). Contact information will be used to notify the winners and award prizes. Survey information will be used for purposes of monitoring or improving the functionality of the site.

Mail-A-Friend

If a user elects to use our referral service for informing a friend about our site, we ask them for the friend’s name and email address. Mondaq stores this information and may contact the friend to invite them to register with Mondaq, but they will not be contacted more than once. The friend may contact Mondaq to request the removal of this information from our database.

Security

This website takes every reasonable precaution to protect our users’ information. When users submit sensitive information via the website, your information is protected using firewalls and other security technology. If you have any questions about the security at our website, you can send an email to webmaster@mondaq.com.

Correcting/Updating Personal Information

If a user’s personally identifiable information changes (such as postcode), or if a user no longer desires our service, we will endeavour to provide a way to correct, update or remove that user’s personal data provided to us. This can usually be done at the “Your Profile” page or by sending an email to EditorialAdvisor@mondaq.com.

Notification of Changes

If we decide to change our Terms & Conditions or Privacy Policy, we will post those changes on our site so our users are always aware of what information we collect, how we use it, and under what circumstances, if any, we disclose it. If at any point we decide to use personally identifiable information in a manner different from that stated at the time it was collected, we will notify users by way of an email. Users will have a choice as to whether or not we use their information in this different manner. We will use information in accordance with the privacy policy under which the information was collected.

How to contact Mondaq

You can contact us with comments or queries at enquiries@mondaq.com.

If for some reason you believe Mondaq Ltd. has not adhered to these principles, please notify us by e-mail at problems@mondaq.com and we will use commercially reasonable efforts to determine and correct the problem promptly.