Oklahoma Sales Tax on Services Oklahoma: Sales Tax Handbook

Oklahoma:

Are Services 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 services in Oklahoma, including janitorial services and transportation services. To learn more, see a full list of taxable and tax-exempt items in Oklahoma.


Janitorial Services
EXEMPT
Sales of janitorial services are exempt from the sales tax in Oklahoma.

Transportation Services
TAXABLE
In the state of Oklahoma, a fare charge of 1 dollar or less; passenger transportation within corporate limits of municipality, with the exception of transportation by taxi; and certain transportation services provided by any sort of tourism service brokers or funeral establishments are considered to be exempt.



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Source: http://www.salestaxhandbook.com/oklahoma/sales-tax-taxability/services