At a glance: Oklahoma sales tax versus use tax

At a glance: Oklahoma sales tax versus use tax
Modified: May 16, 2013 at 10:06 pm •  Published: May 16, 2013

Sales tax

versus use tax

Sales tax

• A 4.5 percent state sales tax must be charged and collected on all purchases, transfers of title or possession of tangible personal property.

• The sales tax is also levied on certain services provided in Oklahoma.

• Counties and municipalities also levy sales taxes.

• Oklahoma state sales tax revenue in fiscal year 2012: $2.2 billion.

Use tax

• A use tax must be paid on items bought outside the state and brought into Oklahoma.

• Some counties and municipalities also levy use taxes.

• Those making online or mail order purchases from companies not collecting Oklahoma sales tax are required to pay a use tax on those items.

• Retailers making sales from a business outside Oklahoma for use in the state are responsible for collecting state and local use taxes.

• Oklahoma state use tax revenue in fiscal year 2012: $223.6 million.

Also ...

• Possible law change: A proposed federal law would subject all online shopping to state sales taxes.

• A closer look: A breakdown of sales and use tax revenue collections in Oklahoma is available at

Source: Oklahoma Tax Commission