Oklahoma OK Coin

The state of Oklahoma became a full member of Streamlined Sales Tax on October 1, 2005.

Membership Petition                                             
Annual Recertification Letter                               
Certificate of Compliance
Taxability Matrix Library of Definitions
Taxability Matrix Tax Administration Practices      


IMPORTANT NOTE:
 The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.  

Tax Rates

State Sales and Use Tax Rate: 4.5%

Local Jurisdiction Sales and Use Taxes: Yes

Sales and Use Tax Rates Look Up

Sales Tax Rate Information

Remote Seller Information

Remote Seller Guidance

Remote Seller Compliance Date: 7/1/2018

Remote Seller Thresholds:
Effective November 1, 2019:   $100,000 or more in taxable sales of tangible personal property during the previous or current calendar year.
Prior to November 1, 2019: $10,000 or more in sales subject to sales or use tax during previous 12 months

Notes: Marketplace Facilitators 

Tax Holidays

Begins at 12:01 am on the first Friday in August and ends at twelve midnight on the following Sunday


Oklahoma FAQs

Other

Marketplace Facilitators

Remote Sellers: If a Remote Seller also sells through a Marketplace Facilitator, the marketplace sales are not included in the Remote Seller's threshold calculation, so long as the Marketplace Facilitator is collecting Oklahoma tax on behalf of the Remote Seller. 

If you are a remote seller and you only make taxable sales into Oklahoma through a marketplace and the marketplace facilitator or a referrer is collecting and remitting Oklahoma sales/use tax on your behalf, then you do not need to register and collect Oklahoma tax. 

Governing Board Delegates

  • Commissioner Shelly Paulk
  • Senator Brent Howard
  • Lisa Haws
  • Commissioner Clark Jolley