Sales Tax in Clayton, Oklahoma in 2025

We'll walk you through how the sales tax rate is determined for Clayton and address some common questions you may have. We'll also cover how to collect, audit, and remit sales tax in Clayton.

Plus, we’ll share the best solution that will ensure you are always compliant across the entire sales tax lifecycle.

Disclaimer: Our sales tax data is updated on a quarterly basis. 

Clayton Sales Tax Rate 2025

Clayton is located in Pushmataha County in Oklahoma, United States, and has a sales tax rate of 10.50%. This includes local and state sales tax rates.

Here is the breakdown of the Clayton's sales tax:

Tax Jurisdiction	Sales Tax Rate
State Tax	4.50%
County Tax	2.00%
City Tax	4.00%
Combined Rate	10.50%

This rate applies to the following zip codes in Clayton:

74536

How Does the Clayton Sales Tax Compare to the Rest of Oklahoma?

Clayton’s 10.50% sales tax rate is 1.00% lower than the highest sales tax rate in Oklahoma, which stands at 11.50% in cities like Mountain View.

It is 6.00% higher than the lowest sales tax rate in Oklahoma, which stands at 4.50% in cities like Woodlawn Park.

To give you a better idea, here’s a comparison of Clayton sales tax rates with a few other cities in Oklahoma:

City	Sales Tax Rates
Woodlawn Park	4.50%
Liberty	4.87%-6.08%
Olustee	6.63%
Central High	7.20%
Clayton	10.50%
Clayton	10.50%
Mountain View	11.50%

You can also compare the sales tax rate of Clayton against the Oklahoma cities closest in population size:

• Velma's sales tax rate is 9.20%
• Carney's sales tax rate is 9.50%

What Creates Sales Tax Nexus in Clayton?

Clayton follows the same sales tax nexus rules as Oklahoma and doesn’t have any additional local tax requirements.

Read More: Check out this detailed guide on Sales Tax in Oklahoma.

You may have sales tax nexus in Clayton if you satisfy one or more of these criteria:

• 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.

What Products Are Exempt from Clayton Sales Tax?

Clayton does not impose any special sales tax rules beyond those set by Oklahoma.

The following items are exempt in Clayton:

• 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.

Who Needs a Sales Permit in Clayton?

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

How to Collect Sales Tax in Clayton

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. 

Learn more about origin-based and destination-based sales tax sourcing here.

How to File and Pay Sales Tax in Clayton

You can file Clayton sales tax returns using the these methods:

• 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.