Oklahoma state seal

OklahomaSales Tax

A Complete Guide For Businesses

Automate My OklahomaSales Tax Filings

State Rate
4.50%

Local Tax
yes

Phone
(405) 521-3160

General requirements

Oklahoma is a destination-based state (sales are taxed where the buyer is located).

  • Sales tax is charged on the sale of tangible personal property (TPP) and certain services
  • For manufacturers, purchases used for production aren’t taxed
  • For distributors, items purchased for resale aren’t taxed

You may file your returns and make payments online using the Oklahoma Taxpayer Access Point.

Rates

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 find local rates by city, county, or zip code.

For a fast and accurate sales tax rate lookup by zip code, use our up-to-date calculator below.

Look up your Oklahoma sales tax rate:

How food is taxed

Both grocery-type food items and food and drink sold in restaurants are taxed at the full state and local rates.

Nexus in Oklahoma

Business activities that establish a minimum tax connection to the state include:

  • Maintaining or utilizing a physical place of business including a warehouse or distribution center, even if owned by another business or person
  • Having employees, independent contractors, or representatives working in the state

Find more information about nexus in Oklahoma.

Filing schedule

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.

Registering to collect sales tax in Oklahoma

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.

Penalties

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.

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