Oklahoma Sales Tax on Manufacturing and Machinery Oklahoma: Sales Tax Handbook

Oklahoma:

Are Manufacturing and Machinery 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 manufacturing and machinery in Oklahoma, including machinery, raw materials and utilities & fuel. To learn more, see a full list of taxable and tax-exempt items in Oklahoma.


Machinery
EXEMPT
Sales of machinery are exempt from the sales tax in Oklahoma.

Raw Materials
EXEMPT
Sales of raw materials are exempt from the sales tax in Oklahoma.

Utilities & Fuel
EXEMPT
Sales of utilities & fuel are exempt from the sales tax in Oklahoma.



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Source: http://www.salestaxhandbook.com/oklahoma/sales-tax-taxability/manufacturing-and-machinery