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 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.

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: 7/1/2018see state notice

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

MARKETPLACE NEXUS

4/10/2018

Annual Back to School Holiday

August 2-4, 2019

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)

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

NUMBER OF TAXING AUTHORITIES

HOME RULE AUTHORITIES

Sales Tax Sourcing (Intrastate)

Sales Tax Return Due Date

Exemption Information
RESALE CERTIFICATE

TYPES OF EXEMPTIONS
State Links
State Tax Web Page

Rate Look-Up Page

Registration Link

History & Fun Facts
HISTORY

FUN FACTS

Economic Nexus State Guide

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 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…

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.

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.

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.

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.

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.

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.

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.

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.

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.

Oklahoma Enacts Tax Amnesty Program

Oklahoma established a tax amnesty program to run September 1, 2017 through November 30, 2017. Penalties, interest, and other collection fees may be waived for eligible taxpayers if they voluntarily file returns and pay taxes due.

Oklahoma Issues Letter Ruling Regarding Taxability of Car Rental Fees

Customer facility charges that are separately stated, imposed on and charged to customers, and remitted to airports by a car rental company should not be included in gross receipts for sales tax purposes.

Rentals Used for Church Construction Contract Exempt in Oklahoma

Oklahoma tax law allows a contractor who has a construction contract with a church to make purchases of tangible personal property or services necessary to perform the contract, exempt from sales and use tax.

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

Online Sales Simplification Act of 2016 Discussion Draft is Introduced

The proposed legislation would implement a “hybrid origin” approach for remote sales. States could impose sales tax on remote sales if the origin state participates in a clearinghouse.

No Regulation Without Representation Act of 2016 Introduced

Taking the opposite approach of the Marketplace Fairness Act and Remote Transactions Parity Act, the proposed bill would limit the ability of states to require remote sellers to collect use tax. However, the bill failed to pass.

Oklahoma Enacts Affiliate Nexus and Reporting Requirements Changes

Oklahoma modified affiliate nexus and reporting requirements, effective 11/01/16. More…