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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.

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.

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.

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.

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…

Fees to Obtain Medical Records Taxable in Oklahoma

Oklahoma issued guidance on the taxability of fees for the provision of medical records. More…

Congress Approves Permanent Extension of Internet Tax Freedom Act

Congress approved a permanent extension of the Internet Tax Freedom Act, signed into law by the President 02/24/16. More…

Internet Tax Freedom Act Extended Through October 1, 2016

The President signed an act to extend the Internet Tax Freedom Act through 10/01/16. More…

Internet Tax Freedom Act Extended Until December 11, 2015

U.S. House of Representatives passed a provision to extend the Internet Tax Freedom Act until 12/11/15. More…

House Introduces Remote Transactions Parity Act of 2015

U.S. House of Representatives introduced the Remote Transactions Parity Act of 2015 on 06/15/15. More…

Oklahoma Authorizes Voluntary Compliance Initiative

Oklahoma authorized a voluntary compliance initiative offering tax amnesty from 09/14/15 to 11/13/15. More…

Discount Membership Club Fees Not Taxable in Oklahoma

Oklahoma found that discount membership club fees are not subject to sales tax. More…

Oklahoma Enacts Exemption for Tax-Exempt Organization Fundraising Sales

Oklahoma enacted a sales tax exemption for fundraising sales by tax-exempt organizations, effective 11/01/15. More…

Senate Introduces Marketplace Fairness Act of 2015

On March 10, 2015, a bipartisan group of senators introduced the Marketplace Fairness Act of 2015.

Internet Tax Freedom Act Extended Until October 1, 2015, Permanent Extension Introduced

On December 16, 2014, President Barack Obama signed an act including a provision that extends the Internet Tax Freedom Act until October 1, 2015.

Internet Tax Freedom Act is Extended through December 11, 2014

President Barack Obama has signed federal legislation extending the Internet Tax Freedom Act through December 11, 2014.

SST Best Practices Matrix on Deal of the Day Vouchers

The Streamlined Sales and Use Tax (SST) Governing Board has issued a best practices matrix which provides answers to whether the state follows the best practices set forth in the SST Agreement regarding deal-of-the-day vouchers. All SST Member states are…

Oklahoma Discusses Out-of-State Lessor Transactions

Oklahoma has issued a letter ruling regarding the sales tax treatment of transactions involving an out-of-state company that leases equipment to customers in Oklahoma. The company did not have a place of business in Oklahoma, and the equipment it leased…

New Federal Digital Goods and Services Bill Proposed

Representative Lamar Smith (Republican, Texas) has introduced a bill to bar multiple taxes on digital goods and services. Smith had proposed an earlier bill which failed to pass. This bill is a revised version of the earlier bill. The proposed…