This blog was last updated on November 18, 2025
Oklahoma Sales Tax Rate
Oklahoma imposes a statewide sales and use tax rate of 4.5%. The state allows local jurisdictions to levy additional sales taxes.
Oklahoma is also part of the Streamlined Sales Tax (SST) initiative, a multi-state agreement designed to simplify and standardize sales tax rules. The program currently includes 24 states working to reduce the compliance burden for remote sellers.
What’s Taxable in Oklahoma?
Oklahoma sales and use tax applies to the sale of tangible personal property and certain enumerated services. Sellers selling taxable goods and/or services are required to collect and remit sales tax to the state.
Examples of taxable items and services include:
- Clothing
- Prewritten computer software
- Most non-prescription medical equipment
- Certain installation or repair services
Sales Tax Nexus in Oklahoma
A seller is liable to collect and remit Oklahoma state sales tax if they meet the state’s nexus requirements. Nexus can be established through either physical or economic presence.
Oklahoma: Physical Nexus
Physical presence is created by having a business location, office, warehouse, vehicle, employee, or other representative operating in the state of Oklahoma.
Oklahoma: Economic Nexus
Oklahoma enforces economic nexus for remote sellers. If your business has over $100,000 in sales, then you are required to register for and collect Oklahoma sales tax.
Learn more on the Oklahoma Tax Commission’s page.
How to Register for an Oklahoma Sales Tax License
Businesses or individuals selling tangible personal property to Oklahoma consumers must register to collect sales tax. Registration can be completed through Oklahoma TAP.
Oklahoma Sales Tax Exemptions
Certain sales in Oklahoma are considered generally exempt from the sales/use tax requirements.
Exempt Products and Services
- Most services (unless Oklahoma statutes specify otherwise)
- Food and food ingredients (exempt from state sales/use tax only)
- Manufacturing equipment/machinery
- Digital goods (digital books, digital audio-visual works, digital audio)
Entity or Use Based Exemptions
Additionally, Oklahoma exempts sales to certain entities from the sales/use tax, including the following:
- Manufacturers
- Churches
- Children’s homes
- Public schools
- Rural water districts and rural electric cooperatives
- Health care facilities
- Certain governmental entities
How to Claim A Sales Tax Exemption in Oklahoma
To claim an exemption, an entity must provide an exemption certificate with the sale. The Tax Commission accepts Exemption Certificate applications for a variety of entities. For more information, please refer to the form here. Additionally, as part of the SST, Oklahoma accepts the SST Certificate of Exemption as a valid exemption certificate.
Additional acceptable forms may be found on the Oklahoma Tax Commision Forms page.
Filing and Remittance Requirements
Oklahoma offers multiple methods for filing and remitting sales and use tax:
- E-filing through Oklahoma TAP
- Simplified Electronic Return (SER) for SST participants and their affiliates
- Paper filing:
For making estimated or prepayments the requirement is being over $ 2,500 per month on average for the previous fiscal year.
Frequently Asked Questions
Does Oklahoma have sales tax holidays?
Yes, Oklahoma has an annual sales tax holiday.
Are there any special seller fees in Oklahoma?
No, Oklahoma does not charge additional fees specifically for collecting or remitting sales tax. However, businesses that file late or incorrectly may be subject to penalties and interest. Large taxpayers may also be required to follow accelerated electronic filing rules.
E-911 Wireless Telecommunication Fee
Can I use the Simplified Electronic Return (SER) in Oklahoma if I’m not in the SST Model 1 program?
Yes. Oklahoma accepts Simplified Electronic Returns (SER) from any seller or tax provider that can transmit the return properly. You don’t need to be in the SST Model 1 program to use the SER—providers like Sovos can file on behalf of any client who opts into that method.
Additional Resources
For more information on U.S. sales tax compliance across all 50 states, check out our:
Looking for an easier way to manage sales tax in Oklahoma and beyond? Learn how Sovos simplifies compliance.