The Ultimate Oklahoma Sales Tax Guide

Dealing with Oklahoma's sales tax system can be challenging, but it doesn’t have to be. 

This Oklahoma sales tax guide covers everything you need to know, from calculating sales tax to understanding use tax information and exemption rules. 

We’ll also recommend a reliable solution to streamline your sales tax filing process and keep you compliant in Oklahoma and across the United States.

Oklahoma Sales Tax Rate Range 2025

Oklahoma levies a state sales tax rate of 4.5% on all taxable sales. Plus, counties can also impose additional charges. 

How to Calculate Sales Tax in Oklahoma

To calculate your sales tax in Oklahoma, you’ll have to add these rates:

• State sales tax
• County sales tax
• City sales tax

For example, to calculate the total sales tax in Duncan, Stephens County, you’d add up:

• The Oklahoma state sales tax rate of 4.5%
• Stephens County sales tax of 0.7%
• Duncan City's sales tax rate of 3.5%

This brings the total sales tax rate for Duncan to 8.7%.

Collecting Oklahoma Sales Tax from Customers

The guide below offers a general overview of Oklahoma sales tax. It’s best to contact a sales tax professional for specific questions or complex situations.

Do I Have to Collect Oklahoma Sales Tax from Customers?

Unless the state mentions otherwise, you should collect sales tax on every sale and rental of tangible personal property. 

What Creates a Sales Tax Nexus in Oklahoma?

You have sales tax nexus in Oklahoma if you meet one of the following conditions:

• Physical Location: Businesses with a physical presence in the state, such as an office, store, or warehouse. 
• Employees: Companies with employees or representatives that solicit orders on their behalf. 
• Economic Nexus: Out-of-state businesses whose gross sales into Oklahoma exceed $100,000 in the previous or current calendar year. 

Learn more about sales tax nexus and when you’re required to collect sales tax.

Do I Have to Collect Sales Tax from Oklahoma Customers if I Sell on Amazon, Walmart, Ebay, or Etsy?

No.

Oklahoma has a marketplace facilitator law, which means that marketplaces like Etsy or Amazon should collect sales tax on behalf of third-party sellers on their platforms. A marketplace facilitator who doesn’t reach the $100,000 threshold isn’t required to register, collect, or pay Oklahoma sales tax.

Taxable Products in Oklahoma

Oklahoma taxes most tangible personal property and services. Although most grocery items are tax-exempt, products like candy, prepared food, and soft drinks are taxable.

Let’s take a detailed look at what items are taxed in Oklahoma:

Are Groceries Taxable in Oklahoma? 

Like most states, groceries are not taxable in Oklahoma.

Is Clothing Taxable in Oklahoma?

Clothing items under $100 are tax-free during the three-day period, starting on the first Friday in August and ending that Sunday.

Are Digital Products Taxable in Oklahoma?

No, digital products delivered electronically, including music and video, aren't taxed in the state.

Is Software-as-a-Service (SaaS) Taxable in Oklahoma?

Sales of prewritten computer software, when delivered on physical media and through "load and leave," are taxable. 

Are Services Taxable in Oklahoma?

Yes, some services are taxed in Oklahoma.

Read more about service taxability in Oklahoma.

Tax-Exempt Items

Here are some items that have an Oklahoma sales tax exemption:

• Drugs prescribed by a physician for the treatment of a human being.
• Durable medical devices and prosthetic devices, like hearing aids, including repair parts and accessories. 
• Newspapers and periodicals, whether purchased as a single copy or a subscription.
• Most food and food ingredients, including fish, yogurt, and more. 
• Natural or artificial gas and electricity, when sold exclusively for residential use, are exempt from state sales tax. However, they remain subject to any applicable municipal and county sales taxes in effect at the time of sale.
  

How to Register for an Oklahoma Sales Tax Permit

You can register for an Oklahoma sales tax permit online through the Oklahoma Taxpayer Access Point (OKTAP) Website. 

Learn how to register for a sales tax or seller's permit in every US state.

Do I Need an Oklahoma Sales Tax License if I’m Only a Wholesaler? 

Yes, Oklahoma sales tax laws require wholesalers to apply for sales tax. However, wholesalers can apply for an exemption certificate when buying goods for resale purposes. 

Do I Need an Oklahoma Seller's Permit if I Only Sell Temporarily in the State?

Yes. If you are located in Oklahoma, you are required to register and collect sales tax, even if you are only making temporary sales.

How to Collect Sales Tax in Oklahoma

Oklahoma is a “destination-based” sales tax sourcing state. This means that when you make taxable sales to an address in Oklahoma from inside or outside the state, you should charge the sales tax rate at the buyer’s ship-to address. 

Find out more about sales tax on shipping in every US state.

How to File and Pay Sales Tax in Oklahoma

Here are some ways you can file Oklahoma sales tax returns:

• Automated: Let Zamp handle your Oklahoma sales tax filing and remittance so you never have to look at a sales tax return again! 
• File and pay online: File at the Oklahoma Taxpayer Access Point (OKTAP) Website.

Explore how you can file and pay sales tax in other US states.

FAQs on Paying and Filing Oklahoma Sales Tax

What Is Use Tax?

You’ll need to pay use tax on items purchased without sales tax. Additionally, if the items are used, stored, or consumed in a county or city that imposes local sales taxes, you’ll have to pay the combined sales tax as use tax.

I Didn’t Collect any Oklahoma Sales Tax During this Period. Do I Still Need to File a Return?

Yes. You should still file a “zero” return with the state even if you didn’t collect any sales tax over the taxable period.  

Can I Amend an Oklahoma Sales Tax Return? 

You can file an amended return for any reporting period if the filed return contains errors or needs updates.

What Is the Penalty for Filing and/or Paying Oklahoma Sales Tax Late?

Any unpaid tax will be charged an interest rate of 1.25% per month from the due date until it is paid in full. In addition, a 10% penalty applies to all business taxes owed.

Once the tax has been paid, taxpayers may request a waiver of the interest and/or penalty. The request should clearly explain the circumstances that led to the late filing or payment.

How Often Do I Need to File and Pay Sales Tax in Oklahoma?

Sales tax is due on the 20th of the month after the taxable period.  However, if the due date falls on a holiday or the weekend, you should pay your taxes on the next working day. 

Oklahoma Sales Tax Due Dates

Oklahoma Monthly Sales Tax Filing Due Dates:

Oklahoma Quarterly Sales Tax Filing Due Dates

Oklahoma Annual Sales Tax Filing Due Date

Let The Experts Handle Your Oklahoma Sales Taxes

Is sales tax giving you a headache? Let Zamp handle the heavy lifting.

From smooth onboarding and precise tax calculations to effortless registrations and filings, we simplify sales tax.

Ready to stress less and save time? Get started with Zamp today and streamline your sales tax today.