Under Oklahoma law, sales tax must be charged and collected on all transfers of title or possession of tangible personal property that occur within the state. Sales tax is also levied on certain services that are provided in the state. If the transaction occurs within the boundaries of a county or municipality that also levies a sales tax, those taxes will be applied as well. Oklahoma sales tax is levied at 4.5% of the gross receipts from the sale or rental of tangible personal property and from the furnishing of specific services. If you ship goods, you will need to collect at the rate(s) in effect at the location where delivery occurs.
Find out if you need to pay sales tax or use tax.
For Sales Tax Exemption Packet E, Sales Tax Vendor Responsibilities Exempt Sales Publication D and other current Oklahoma tax forms, visit the Forms page.
Under Oklahoma law, use tax must be paid on tangible personal property purchased and brought into this state for storage, use or consumption. If the property is brought into a county or municipality that also levies a use tax, the applicable county or municipal use tax must also be paid. Retailers maintaining a place of business within the state and/or making sales from a place of business outside the state for use in Oklahoma are required to collect from the customer the appropriate state and local use tax.
When a product is sold at your place of business, that location becomes the “source”, and the appropriate tax rate for your place of business should be charged.
When the product is delivered to the customer at another location, the location where receipt by the purchaser occurs becomes the “source”, and the appropriate tax rate for the point of delivery should be charged.
For more information about remote sellers, visit the help center.
The federal government stopped producing the penny in November 2025. Pennies remain legal tender; however, due to limited availability, some vendors/retailers may choose to round cash transactions only to the nearest nickel. See below for a breakdown of how Oklahoma sales tax applies when cash rounding occurs.
Pursuant to state statute, retailers must continue to calculate Oklahoma sales tax to the nearest cent, regardless of payment method. The exact amount of sales tax shown on the receipt or invoice must be remitted.
If a cash transaction requires making change, retailers may choose to round to the nearest nickel. Sales tax is calculated on the sales price before any rounding is applied.
As a result, the amount of sales tax due for a cash transaction is the same as for non-cash payments. All sales tax collected must be remitted as required by law.
A retailer charges $25.50 for a taxable item. The applicable state and local sales tax rate is 9.50%.
• Sales tax due: $2.42
• Total before rounding: $27.92
• Cash rounding policy of retailer: Total rounded to $27.90
The sales tax due remains $2.42.
A retailer charges $19.99 for a taxable item. The applicable state and local sales tax rate is 9.50%.
• Sales tax due: $1.90
• Total before rounding: $21.89
• Cash rounding policy of retailer: Total rounded to $21.90
The sales tax due remains $1.90.
This information applies only to Oklahoma sales and use tax and does not address other state or federal laws that may relate to rounding practices. The Oklahoma Tax Commission recognizes this is an evolving issue and will update this information as needed to reflect any changes in state or federal law affecting sales tax collection.
Sales, Use, & Lodging Tax Rates & Codes | COPOs
New Rates and Effective Dates
Sales and Use Tax Rate Locator (including Database Download)
Sales Tax Vendor Responsibilities - Exempt Sales Publication D
Municipal Boundary Changes
Sales and Use Tax Rates for Military Bases
Streamlined Sales Tax is designed to bring uniformity to definitions of items in the sales tax base, significantly reduce the paperwork burden on retailers, and incorporate new technology to modernize many administrative procedures nationwide.
Taxability and Best Practice Matrix
Oklahoma Recertification Letter
Use OkTAP to find a sales tax account, exemption account or permit with a valid account or permit number. You may also view new or canceled permits.
