- Overview
- Sales Tax Rates
- Sales Tax Exemptions
Oklahoma charges sales tax on sales of goods and services. The state sales tax rate is 4.5%. Cities and counties levy additional sales taxes up to 7%. Sales taxes apply to sales of tangible property like furniture, appliances, vehicles, and contractor services. Some exceptions exist.
Buyers owe use tax on purchases used in Oklahoma on which no sales tax was paid. Retailers collect and remit sales tax.
An annual sales tax holiday in August exempts some back to school items.
Businesses with physical or economic nexus in Oklahoma must register for a sales tax permit even if located out of state. They must collect and remit sales tax on Oklahoma sales. Examples of physical nexus include having an office, warehouse, or employees in Oklahoma.
What items are not taxed in Oklahoma?
Sales and Use Tax Regulations in Oklahoma
The Oklahoma Tax Commission manages sales tax. Contact them with questions.
Tax rates range from 4.5% to 11.5% based on jurisdiction. Sellers collect tax based on buyer’s location.
Out-of-state businesses with nexus in Oklahoma must register and collect sales tax on Oklahoma sales. Nexus examples include having an office or employees in Oklahoma.