Oklahoma is a destination-based state (sales are taxed where the buyer is located).
You may file your returns and make payments online using the Oklahoma Taxpayer Access Point.
The general state sales tax in Oklahoma is 4.5%. Additional local taxes are charged by cities and counties. Use the online Tax Rate Locator System to lookup local rates by city, county, or zip code.
Both grocery-type food items and food and drink sold in restaurants are taxed at the full state and local rates.
Business activities that establish a minimum tax connection to the state include:
Find more information about nexus in Oklahoma.
Most businesses are required to file monthly. Returns are due on the 20th of the following month.
Businesses with tax due of $50 or less are required to file semi-annually. Returns are due on July 20th and January 20th.
Businesses whose tax due is $2,500 or more per month are required to participate in the Tax Commission electronic data interchange program.
A timely filing discount of 1% is available, not to exceed $2,500.
Apply for a sales tax permit at the state’s Online Business Registration System.
Sales tax permits require a $20 fee with additional locations costing $10. The license is renewable every three years from the date the permit was issued, as long as the business is in good standing.
If you fail to file a return within 15 calendar days of the due date, a 10% penalty is due.
If you file a return after the due date, interest at the rate of 1.25% is charged.