State of Oklahoma Sales Tax The 2016 Oklahoma State Sales Tax

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What is the 2016 Oklahoma Sales Tax Rate?

Oklahoma Sales Tax Rate

4.50%

2016 Oklahoma state sales tax
Exact tax amount may vary for different items

The Oklahoma state sales tax rate is 4.5%, and the average OK sales tax after local surtaxes is 8.77%.

  • Counties and cities can charge an additional local sales tax of up to 6.5%, for a maximum possible combined sales tax of 11%
  • Oklahoma has 762 special sales tax jurisdictions with local sales taxes in addition to the state sales tax
  • Oklahoma has a lower state sales tax than 88.5% of states

Counties and cities in Oklahoma are allowed to charge an additional local sales tax on top of the Oklahoma state sales tax. The Oklahoma local sales tax is generally between 3% and 4%, based on the municipality.

If you are a Oklahoma business owner, you can learn more about how to collect and file your Oklahoma sales tax return at the 2016 Oklahoma Sales Tax Handbook .

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Oklahoma Sales Tax Exemptions

Oklahoma does not exempt any types of purchase from the state sales tax. In most states, necessities such as groceries, clothes, and drugs are exempted from the sales tax or charged at a lower sales tax rate.

Some items may not be eligible for these reduced sales tax rates, such as expensive clothing, unhealthy food or drinks like soda, and certain non-essential pharmaceuticals. Unlike many states, Oklahoma treats both candy and soda as groceries for sales tax purposes. Other items including gasoline, alcohol, and cigarettes are subject to various Oklahoma excise taxes in addition to the sales tax.

Oklahoma has one sales tax holidays, during which certain items can be purchased sales-tax free. For more details, see the Oklahoma sales tax holiday calendar.

In some states, items like alcohol and prepared food (including restaurant meals and some premade supermarket items) are charged at a higher sales tax rate. The OK sales tax applicable to the sale of cars, boats, and real estate sales may also vary by jurisdiction. Oklahoma's sales tax rates for commonly exempted items are as follows:

Groceries: 4.5% Clothing: 4.5% Prepared Food: 4.5% Prescription Drugs: 4.5% Non-Prescription Drugs: 4.5%
Oklahoma sales tax for a restaurant meal
$100 Restaurant Dinner
Oklahoma sales tax for groceries
$100 of groceries
Oklahoma sales tax for clothing
$100 in clothes
Oklahoma sales tax for general consumer products
$100 of consumer products
$4.50 sales tax
$104.50 total
$4.50 sales tax
$104.50 total
$4.50 sales tax
$104.50 total
$4.50 sales tax
$104.50 total

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Oklahoma Sales Tax Exemption Certificate

Unlike a Value Added Tax (VAT), the Oklahoma sales tax only applies to end consumers of the product. Individuals and companies who are purchasing goods for resale, improvement, or as raw materials can use a Oklahoma Sales Tax Exemption Form to buy these goods tax-free.

Companies or individuals who wish to make a qualifying purchase tax-free must have a Oklahoma state sales tax exemption certificate, which can be obtained from the Oklahoma Tax Commission . On making an exempt purchase, Exemption Certificate holders may submit a completed Oklahoma Sales Tax Exemption Form to the vendor instead of paying sales tax.

Sales tax exemption forms (as well as business sales tax id applications, sales tax returns, and the full Oklahoma sales tax code) can be downloaded from the Oklahoma Tax Commission here .

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Oklahoma Sales Tax Calculator

 Sales Tax Calculator
Purchase Details:
$ in zip code Enter the zip code where the purchase was made for local sales tax

Whenever you make a purchase at a licensed Oklahoma retailer, your sales tax will be automatically calculated and added to your bill. To lookup the sales tax due on any purchase, use our Oklahoma sales tax calculator.

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Oklahoma Use Tax [View Main Article]

If you buy goods and are not charged the Oklahoma Sales Tax by the retailer, such as with online and out-of-state purchases, you are supposed to pay the 4.5% sales tax (less any foreign sales tax paid) for these items yourself as the Oklahoma Use Tax.

Your are expected to voluntarily list your liable purchases on a Oklahoma Use Tax Return, which should be attached with payment to your Oklahoma Income Tax Return. Historically, compliance rates with with the Oklahoma Use Tax have been low.

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Oklahoma Local Sales Taxes

Oklahoma allows counties and cities to collect a maximum local sales tax of 2.00% on all non-exempt purchases within their jurisdiction. The local sales tax is collected in addition to the Oklahoma sales tax of 4.5%, so the actual sales tax you pay on purchases in Oklahoma may vary between 4.5% and 6.500% depending on which county or city the sale is made in.

You can find local sales tax rates on our list of Oklahoma local sales taxes by county, city, and zip code, or you can lookup your local sales tax rates with our free Oklahoma sales tax lookup tool. If you need to download Oklahoma local sales tax rates, visit the Oklahoma sales tax database download page.


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