Oklahoma

State Links

Oklahoma Tax Commission

Sales Tax Division

State Registration for Sales and Use Tax

State Online Filing

Secretary of State

State Contacts

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 Guidance

Remote Seller Compliance Date: 7/1/2018

Remote Seller Thresholds:
Effective January 1, 2023: $100,000 or more in taxable sales of products during the previous or current calendar year.
From November 1, 2019 through December 31, 2022:   $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: Remote Seller Guidance
Marketplace Facilitators Guidance 

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


Oklahoma Sales Tax Holiday FAQs

Marketplace Legislation

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. 

Marketplace Facilitator Thresholds:
Effective January 1, 2023:   $10,000 or more in taxable sales of products during the immediately preceding twelve-calendar-month period.

Prior to January 1, 2023: $10,000 or more in taxable sales of tangible personal property during the immediately preceding twelve-calendar-month period.