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Oklahoma Sales Tax

On this page you will find handy sales and use tax information about Oklahoma.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Oklahoma that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Sales Tax Rates
State Rate

4.500%
Range of Local Rates

0% – 7% Some local jurisdictions do not impose a sales tax.
Local Rates Apply to Use Tax

Yes/No Some of the cities and counties do apply use tax.
Remote Seller Nexus Rules
AFFILIATE NEXUS

6/9/2010 and 11/1/2016
REPORTING REQUIREMENTS

6/9/2010 and 11/1/2016 and 4/10/2018
ECONOMIC NEXUS

Sales Tax as alternative to Notice/Reporting: 7/1/2018 – see state notice

Economic Nexus: 11/1/2019 – mandatory registration for remote sellers
MARKETPLACE NEXUS

4/10/2018
Sales Tax Holidays
Annual Back to School Holiday

August 2-4, 2024

1. Clothing and footwear – less than $100 per item (excluding accessories, special clothing or footwear primarily designed for athletic activity or protective use that is not normally worn except when used for athletic activity or protective use, or to the rental of clothing or footwear)
Sales Tax Amnesty
Status

Inactive

Amnesty Filing Dates

September 1, 2017 - November 30, 2017

Go to Oklahoma Amnesty Page
AMNESTY INCLUSION PERIODS

3 taxable years for annually filed taxes or 36 months for taxes that do not have an annual filing frequency.

TAX TYPES AND CONDITIONS

Sales and use, mixed beverage, gasoline and diesel, gross production and petroleum excise, corporate and personal income, and personal withholding tax. More details.
AMNESTY BENEFITS

Waiver of penalty, interest, and other collection fees.

Status

Inactive

Amnesty Filing Dates

Registration must occur before July 1, 2011

Go to Oklahoma Amnesty Page
AMNESTY INCLUSION PERIODS

The period that the retailer was not registered in Oklahoma if the retailer was not registered in the 12 months preceding June 9, 2010.

TAX TYPES AND CONDITIONS

Business Use Taxes for out-of-state retailers.
AMNESTY BENEFITS

Waiver of all uncollected use tax, penalties, and interest for uncollected use tax during the period the retailer was not registered in OK; must maintain registration for at least 36 months after amnesty; no registration fee will apply.

Status

Inactive

Amnesty Filing Dates

Registration must occur before July 1, 2011

Go to Oklahoma Amnesty Page
AMNESTY INCLUSION PERIODS

Any period more than one year prior to the date that consumer registers to pay use taxes.

TAX TYPES AND CONDITIONS

Individual Use Taxes
AMNESTY BENEFITS

Penalties, interest, and other collection fees due waived on outstanding use tax payments made. Use tax will not be assessed for any period more than one year prior to the date that consumer registers to pay use taxes.

Status

Inactive

Amnesty Filing Dates

September 14, 2015 - November 13, 2015

Go to Oklahoma Amnesty Page
AMNESTY INCLUSION PERIODS

Tax periods ending before January 1, 2015.

TAX TYPES AND CONDITIONS

Mixed beverage tax; gasoline and diesel tax; gross production and petroleum excise tax; sales and use tax; income tax; withholding tax; and privilege tax. More details.
AMNESTY BENEFITS

Interest and penalties waived.

Administration Information
Streamlined Sales Tax Status

Full Member
NUMBER OF TAXING AUTHORITIES

593 Sales Tax Jurisdictions
HOME RULE AUTHORITIES

N/A
Sales Tax Sourcing (Intrastate)

Destination
Sales Tax Return Due Date

The 20th of the month following the reporting period
Exemption Information
RESALE CERTIFICATE

Oklahoma Resale Certificate
TYPES OF EXEMPTIONS

Product types of exemptions: Prescription drugs, medical equipment and supplies, computer hardware and software used in R&D, newspapers, sales for resale

 

Entity types of exemptions: Certain nonprofit and charitable organizations, churches, health centers, fire departments, government, museums, schools

 

Oklahoma Exemption Certificate Forms
State Links
State Tax Web Page

Oklahoma Tax Commission
Rate Look-Up Page
Registration Link

Register for Oklahoma Sales Tax
History & Fun Facts
HISTORY

The state sales tax and use tax was first enacted in 1933 as a temporary one percent tax for the support of public schools. Two years later, the tax was renewed with revenues being deposited into the state General Fund. In 1939, the sales tax rate was increased to two percent with the revenues being used to fund public assistance programs.

 

Oklahoma amended its sales and use tax laws in 2003 to conform with the Streamlined Sales and Use Tax Agreement and become a member.
FUN FACTS
  • Oklahoma taxes groceries at the full sales tax rate but offers a Sales Tax Relief Credit, sometimes known as the “grocery tax credit,” which is an income tax credit that provides a rebate of $40 per household member to households with certain income levels.

Oklahoma Removes State Level Tax On Food Effective August 2024

The governor of Oklahoma has signed a bill that will reduce the state sales tax rate on food and food ingredients to zero percent.

Large Hotels in Oklahoma Are No Longer Taxed as Marketplace Facilitators

Oklahoma H.B. 2335 shifts the sales tax burden from marketplace facilitators to marketplace seller’s for hotels and motels with more than 12 rooms.

Oklahoma Updates Sales Tax Permit, Special Event, and Tax Lien Regulations

Oklahoma H.B. 2289 has changed provisions in three key areas: obtaining sales tax permits, organizing special events, and tax lien sales.

Streamlined Sales Tax Member States Submit New Certificates of Compliance and Update Tax Administration and Taxability Matrices for 2022

All Streamlined Sales Tax Agreement member states have now submitted their 2022 updated certificates of compliance, tax administration practice matrices, and updated library of definitions.

Oklahoma Makes Changes to Qualifications of Marketplace Facilitators

Oklahoma amended their definition of marketplace facilitator to include any person that facilitates any retail sales of “products,” not only retail sales of “tangible personal property.”

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Economic Nexus State by State Chart

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

The Oklahoma Tax Commission Revised Sales and Use Tax Rules on Multi-Level Sales

Oklahoma’s sales and use tax rule change on multi-level sales details that if the products are not sold from the multi-level vendor in their original form and packaging to the distributor, then the distributor is required to collect tax on the sales price of the final product that is sold to the consumer.

Sales Tax Holiday Season is Here

With sales tax holiday season right around the corner, now is a good time to look at how sales tax holidays work and examine the different types of holidays that states offer.

Southwest Sales Tax Updates

What’s been happening in the Southwestern sales tax landscape lately? Let’s dig into some updates.

Oklahoma Enacts Exemption for Non-Profit Organizations Constructing Affordable Housing for Low Income Residents

Oklahoma has enacted an exemption for non-profit 501(c)(3) organizations on the construction of affordable housing for low income residents.

Purchases Made Prior to Eligibility Date Did Not Qualify for Oklahoma Sales Tax Exemption

Purchases of furniture were not exempt from Oklahoma sales and use tax since they were made prior to the effective date of the taxpayer’s exemption eligibility

Sellers May Be Contacted About Other Taxes Under New Streamlined Sales Tax Governing Board Rule

Sellers registered through SSTP may be contacted about other taxes in the member states where they register with the SSTP.

Oklahoma Tax Commission Enhancing Encryption Methods for Taxpayers

Beginning September 1, 2019, the Oklahoma Tax Commission (OTC) will begin enforcing stricter encryption methods on the OTC website.

Oklahoma Makes Amendments to Medical Equipment Exemption

Oklahoma has enacted legislation that makes changes to a medical equipment exemption.

The Southern States’ Reaction to SD v. Wayfair; A Summary

Post-Wayfair, significant sales tax legislative changes have happened on a daily basis, and the Southern states are no exception. We’ve seen a flurry of sales tax legislative activity recently regarding changes for remote sellers making sales into Southern states. If…

Oklahoma Extends Enterprise Zone Incentives

Oklahoma extended the deadline for companies to become certified and receive incentives for investment or development in an enterprise zone.

Oklahoma Enacts Changes to Economic Nexus Provisions

Effective November 1, 2019, Oklahoma has enacted changes to its existing economic nexus provisions.

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.

South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In

Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.

Oklahoma Enacts Marketplace Nexus Legislation

Oklahoma enacted legislation requiring marketplace facilitators, remote sellers and referrers to either collect and remit Oklahoma sales tax or comply with notice and reporting requirements, effective April 10, 2018.

Multistate Tax Commission Updates Its Uniform Sales & Use Tax Exemption Certificate

The Multistate Tax Commission (MTC) revised its Multijurisdictional Uniform Sales & Use Tax Exemption/Resale Certificate on January 22, 2018 to reflect two state changes.