Personal or Dependents
Personal or dependent exemptions as defined by the IRS, are allowed (deduction of $1,000 per exemption).
Legally Blind
An additional exemption of $1,000 may be allowed for taxpayer or spouse who is legally blind at the close of the tax year.
Tax-Exempt Bonds
Certain federal, Oklahoma and municipal bonds are income tax exempt.
100% Disabled American Veterans (DAV)
Learn more about DAV exemptions.
65+ Exemptions
Additional exemption of $1,000 for each taxpayer or spouse who is 65 years of age or older at the close of the tax year AND have met qualifications based on their filing status and federal adjusted gross income (Federal AGI). Taxpayers with the following filing status may claim this exemption if the Federal AGI does not exceed:
An agricultural exemption is an exemption from sales tax when you purchase personal property for your farm, ranch or agricultural endeavors, for example tractors, feed, fertilizer or other farm and ranch related essentials.
Pursuant to Title 68 Section 1358.1 of the Oklahoma Statutes, individuals or businesses engaged in farming or ranching for profit may qualify for an agricultural exemption. A permit card must be obtained from the Oklahoma Tax Commission (OTC) and used when making a purchase tax-exempt for their farm or ranch.
It does not exempt vehicle purchases from the assessment of sales tax, other than all-terrain vehicles/utility vehicles/off-road motorcycles.
Learn more about the agricultural exemption process.
Apply for an agricultural exemption permit at OkTAP.
Applicants should submit an IRS Schedule F, Form 4835, Forms 1065, 1120, 1120S or other document you believe demonstrates you are regularly engaged in farming/ranching for a profit. If you do not have the documents listed above, you may complete and upload a 3 Year Business Plan into OkTAP with your application. For current Oklahoma tax forms, visit our Forms page.
Those with a permanent disability receiving service-connected compensation at the 100% rate as certified by the United States Department of Veterans Affairs are eligible for a sales tax exemption permit. Sales qualifying for the exemption are limited to $25,000.00 per year.
The sales tax exemption for 100% disabled American veterans (DAV) extends to the surviving spouse of a deceased qualified DAV if the surviving spouse has not remarried. Sales qualifying for the exemption are limited to $1000.00 per year for the surviving spouse.
Online Sales Tax Exemption Application Services Include:
