Oklahoma: Sales Tax Handbook
Are Leases and Rentals subject to sales tax?
While Oklahoma's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of leases and rentals in Oklahoma, including motor vehicles and tangible media property. To learn more, see a full list of taxable and tax-exempt items in Oklahoma.
Motor Vehicles
TAXABLE
In the state of Oklahoma, any leases which extend for at least 12 months are considered to be exempt from the general sales and use tax so long as the owner paid the motor vehicle excise tax. It must be noted that rentals with a maximum of 90 days will be subject to general sales tax, motor vehicle rental tax, and tourism promotion tax.
Tangible Media Property
TAXABLE
Sales of tangible media property are subject to sales tax in Oklahoma.
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