State sales tax rate4.5%
* While the base rate applies statewide, it’s only a starting point for calculating sales tax in Oklahoma. For an accurate tax rate for each jurisdiction, add other applicable local rates on top of the base rate.
Oklahoma sales tax basics
The Oklahoma (OK) state sales tax rate is currently 4.5%. Depending on local municipalities, the total tax rate can be as high as 11.5%.
Other, local-level tax rates in the state of Oklahoma are quite complex compared against local-level tax rates in other states. Oklahoma sales tax may also be levied at the city/county/school/transportation and SPD (special purpose district) levels.
Oklahoma sales tax has numerous local taxing levels that must be monitored and maintained on a regular basis, it is complex and time consuming due to the volume of jurisdictions.
Oklahoma was noted in Kiplinger’s 2011 10 tax-friendly states for retirees. The only “…thing to watch out for: cities, towns and counties may levy additional sales taxes, which can make the combined sales tax rate top 8%.”
Sales tax must be collected in Oklahoma when delivery or transfer of possession of taxable tangible personal property or services occurs within the state.
As a Streamlined Sales Tax state, Oklahoma encourages out-of-state businesses without a sales tax obligation to register with the state and collect.
How to register to collect sales tax in Oklahoma
Online registration through Oklahoma Taxpayer Access Point (OkTAP) is encouraged. Business registration applications and additional information are available here.
Businesses selling into multiple states may register with the Streamlined Sales Tax Project.
Sales tax returns must be filed online through OKTAP unless the Tax Commission grants an exception to the electronic filing requirement. Vendors must apply for this exception to the Business Tax Electronic Filing Coordinator. EFT, credit card and debit card payments are accepted online.
Most businesses are required to file monthly sales tax returns. However, the Tax Commission may allow businesses reporting less than $50 in sales tax monthly to report semi-annually.
Deadlines for filing sales tax returns in Oklahoma
Sales tax returns are due on or before the 20th day of the month following each reporting period.
Are you looking for tax rates within a certain county? We have a list of all the counties in Oklahoma along with their sales tax rate.
Each city or town in Oklahoma may charge additional sales tax. Find the local tax rate for each city.
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