Publications

• 2025 Business Personal Property Valuation Schedule
• 2025 Manufactured Home PP Exemption
• 2025 Property Valuation Limitation Qualification
• 2024 Business Personal Property Valuation Schedule
• 2024 Manufactured Home PP Exemption
• 2024 Property Valuation Limitation Qualification
• 2023 Business Personal Property Valuation Schedule
• 2023 Manufactured Home PP Exemption
  
• 2023 Property Valuation Limitation Qualification
• 2023 Public Service Directory
  
• 2022 Ad Valorem Statistics Book
  
• 2022 Business Personal Property Valuation Schedule
• 2022 Manufactured Homes Quick Reference Guide 
• 2021 Business Personal Property Valuation Schedule
• 2021 Documentary Stamp Tax Quick Reference Guide
  
• 2021 Executive Summary and Exclusions Cap Rate
• 2021 Tax Laws
• 2020 Ad Valorem Statistics
  
• 2020 Business Personal Property Valuation Schedule
• 5 Year County Company Checklist

• Coin-Operated Machine Decal Guide

Sales and Use Tax | Streamlined Sales Tax

• Military Base Rates
• SER Explanation
• Streamlined Petition for Membership
• HTTP Post Report/Payment Transfer Guide
• Web Services Report/Payment Transfer Guide
• Wayfair FAQs

• Filing Income Tax
• Identity Theft
• Request an Extension
• Sales vs Use Tax
• Sales Tax Holiday
• W4s
• Where's My Refund?
• OTC Forms Catalog (.xls)
• Field Audit Guide for Taxpayers
• Desk Audit Guide for Taxpayers
• Approved Electronic Filing Products for Tax Year 2024

• 2024 Summary of Tax Legislation
• 2023 Summary of Tax Legislation
• 2022 Summary of Tax Legislation

The Oklahoma Voluntary Disclosure Agreement Program (VDA Program) is designed to promote state tax compliance and to benefit taxpayers who discover a past filing obligation and/or liability that has not been discharged. Only taxpayers that have not registered, filed or remitted tax to the Oklahoma Tax Commission (OTC) are eligible for the VDA Program. The VDA Program applies to any tax administered by the OTC and to any type of domestic or foreign taxpayer that is subject to tax in this state. 

• Voluntary Disclosure Agreement Program
• Voluntary Disclosure Agreement Guide
• Application for Voluntary Disclosure OkTAP

• Exemption Letter: Government Entities
• Exemption Letter: Government Entities | Purchase Card
• Exemption Letter: Government Entities | Fuel Card