Oklahoma: Sales Tax Handbook
Oklahoma Sales Tax Rate
|State Sales Tax||Local Sales Tax Range||Average Local Tax||Average Combined Tax||Max Combined Tax|
|4.5%||0.35% - 7%||4.26%||8.76%||11.5%|
2023 Oklahoma Sales Tax Handbook
Oklahoma Table of Contents
- List of Local Sales Tax Rates
- Sales Tax Calculator
- Sales Tax Exemption Certificates
- Sales Tax Info For Businessowners
- Taxable vs. Non-Taxable Purchases
- Sales Tax on Cars & Vehicles
- More Information
Oklahoma's Sales Tax By The Numbers:
Oklahoma has a lower-than-average state sales tax rate of 4.5%, but the actual combined sales tax rates are higher than average when local sales taxes from Oklahoma's 471 local tax jurisdictions are taken into account.
Rankings by Average State + Local Sales Tax:
Ranked 7th highest by combined state + local sales tax
Ranked 15th highest by per capita revenue from state + local sales taxes ($1,133 per capita)
Rankings by State Sales Tax Only:
Ranked 16th highest by state sales tax rate
Ranked 34th highest by per capita revenue from the statewide sales tax ($657 per capita)
Printable PDF Oklahoma Sales Tax Datasheet
Oklahoma has a statewide sales tax rate of 4.5%, which has been in place since 1933.
Municipal governments in Oklahoma are also allowed to collect a local-option sales tax that ranges from 0.35% to 7% across the state, with an average local tax of 4.26% (for a total of 8.76% when combined with the state sales tax). The maximum local tax rate allowed by Oklahoma law is 6.5%. You can lookup Oklahoma city and county sales tax rates here.
This page provides an overview of the sales tax rates and laws in Oklahoma. If you are a business owner and need to learn more about things like getting a sales tax permit, filing a sales tax return, or making tax-exempt purchases for resale see the Oklahoma Sales Tax Handbook's Table of Contents above.
What is exempt from sales taxes in Oklahoma?
Many states have special sales tax rates that apply to the purchase of certain types of goods, or fully exempt them from the sales tax altogether. Here's how Oklahoma taxes five types of commonly-exempted goods:
For more details on what types of goods are specifically exempt from the Oklahoma sales tax see Oklahoma sales tax exemptions. To learn more about what types of transactions are subject to the sales tax to begin with, see what purchases are taxable in Oklahoma? Taxation of vehicle purchases in particular are discussed in the page about Oklahoma's sales tax on cars.
Are services subject to sales tax in Oklahoma?
"Goods" refers to the sale of tangible personal property, which are generally taxable. "Services" refers to the sale of labor or a non-tangible benefit. In Oklahoma, specified services are taxable.
About the Oklahoma Sales Tax
The state of Oklahoma has a very basic sales tax rate, and utilizes a flat state tax rate. However, in addition to the flat state tax rate, there are local taxes, which can vary significantly depending on which jurisdiction you are in. As Oklahoma has an unusually large amount of jurisdictions, their local tax system could be considered quite complex.
Is the Oklahoma Sales Tax Destination-Based or Origin-Based?
Oklahoma is a destination-based sales tax state, which means that sales tax rates are determined by the location of the buyer when the transaction is completed. This means that, for orders placed via the internet/mail by a customer within Oklahoma from a Oklahoma vendor, the vendor must collect a sales tax rate applicable at the buyer's address (including any applicable local sales taxes). This can significantly increase the complication of filing your sales tax return, because different sales tax rates must be charged to different buyers based on their location.
Is Oklahoma a Streamlined Sales Tax State?
Oklahoma is a member of the Streamlined Sales and Use Tax Agreement, which means that the Oklahoma Oklahoma Tax Commission has taken significant steps to simplify Oklahoma's sales tax rules and administration process.
Contact the Oklahoma Oklahoma Tax Commission
The Oklahoma Sales Tax is administered by the Oklahoma Oklahoma Tax Commission. You can learn more by visiting the sales tax information website at www.tax.ok.gov.
Phone numbers for the Sales Tax division of the Oklahoma Tax Commission are as follows:
- Local Phone: (405) 521-3160
Learn More: Our Book Recommendations
If you would like to learn more about how to manage your Oklahoma sales taxes, we recommend the following books:
Small Business Taxes For Dummies
This introductury book assists both current and aspiring small business owners with important tax planning issues, and covers a wide variety of small business tax topics.Buy on Amazon
A Guide to Sales and Use Tax
This book provides information and insights on how to comply with a multitude of sales and use tax laws and regulations. This is our recommendation if you need an in-depth look into sales taxes.Buy on Amazon
Simplify Oklahoma sales tax compliance! We provide sales tax rate databases for businesses who manage their own sales taxes, and can also connect you with firms that can completely automate the sales tax calculation and filing process. Click here to get more information.
Oklahoma Sales Tax Rates by Zip Code:
Need an updated list of Oklahoma sales tax rates for your business? Download our Oklahoma sales tax database!