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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 exempts prosthetics from sales tax, but not eyeglasses, or hearing aids.
  • Oklahoma taxes advertising in the yellow pages.

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…

Oklahoma Provides Tornado-Related Tax Relief

A special exemption has been enacted to support Oklahoma taxpayers who donate property that was withdrawn from their inventory to reconstruction related to the 2013 tornados. Oklahoma taxpayers should normally include in gross proceeds the sales value of items withdrawn…

Oklahoma Amends Rules Affecting Manufacturers

Oklahoma has made changes to sales and use tax rules affecting manufacturers. An amended rule states that a contractor or a subcontractor can purchase tangible personal property or services exempt from sales and use tax pursuant to a contract with…

Federal Government Introduces New Remote Seller Bill

The federal Marketplace Fairness Act of 2013 was introduced in the House of Representatives and the Senate on February 14, 2013.

Oklahoma Enacts Use Tax Amnesty Program

Oklahoma Governor Brad Henry has signed legislation enacting a use tax amnesty program. Under the legislation, amnesty initiatives are to be established by the Oklahoma Tax Commission for both out-of-state retailers and for Oklahoma consumers. Under the “Retailer Compliance Initiative”…

Oklahoma Passes Nexus Presumption Bill

Oklahoma passed a bill that amended the definition of retailer to include remote retailers that are affiliated with retailers maintaining a place of business in Oklahoma, effective June 9, 2010.

Oklahoma Posting Delinquent Taxpayers Online

As of November 1, 2009, the Oklahoma Tax Commission will maintain a list of all persons who owe more than $25,000 in interest, penalties, fees, costs and taxes on their website. The 100 largest delinquent accounts are featured on a…

Oklahoma Issues Emergency Rules for Voluntary Compliance Initiative

Oklahoma’s rules for the voluntary compliance initiative, beginning September 15, 2008 and ending November 14, 2008, were recently approved and are effective as of August 8, 2008. The program allows for waivers of penalty, interest, and any other collection fees…

Oklahoma Passes Voluntary Compliance Initiative

Oklahoma Legislature has authorized the Tax Commission to establish a voluntary compliance initiative for eligible taxes due before January 1, 2008. Eligible taxes included sales and use tax, personal and corporate income tax, franchise tax, withholding tax, privilege tax, gasoline…

Oklahoma Exemptions for Manufacturing for Persons Engaged in Extraction and Manufacturing of Crushed Stone and Sand

Persons involved in extraction and manufacturing of crushed stone and sand can be issued manufacturer exemption permits which allow tax exempt purchases of tangible personal property and services to be used in all phases of manufacturing of crushed stone and…

Oklahoma Excludes Electronics Repair Businesses From Tax

All businesses primarily engaged in the repairing, refitting, or refurbishing of consumer electronic goods are exempt of sales or use tax on purchases of tangible personal property or services. Consumer electronic goods include cell phones, MP3 players, personal computers, compact…

Oklahoma Revenue Increases due to Streamlined Sales Tax Registration

Since 2003, Oklahoma has collected more than $16.5 million in additional state and local sales taxes due to the state’s participation in the Streamlined Sales and Use Tax Agreement. The Oklahoma Tax Commission believes that the revenue growth will continue.…

Oklahoma Exempts Certain Advertising From Sales Tax

On June 6, 2005, the State of Oklahoma enacted House Bill 1547. The law exempts the sale of advertising space in newspapers, periodicals, and on indoor or outdoor billboards or posters. The exemption also applies to advertising in sports and…

Oklahoma partial refund found for manufacturer.

A producer of saleable hydrocarbons filed for a refund of sales tax paid on the purchase of equipment and related items used in the processing of the hydrocarbons. The request covered purchases made between March 1, 1997 and February 29,…

Oklahoma manufacturing process eligible for exemption.

In a recent case, a company that manufactured “crushed stone and blended sand” was found to be exempt from state sales and use tax on their purchases of any goods, machinery, or equipment used in this particular manufacturing process. The…