State Sales Tax

Oklahoma Sales Tax Guide for eCommerce Businesses

Oklahoma Sales Tax Guide for eCommerce Businesses

Sales Tax eBook

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Oklahoma's Sales Tax Authority

State Phone Information

405-521-3160

Member of the Streamlined Sales Tax Governing Board?

Tax percent range for remote sellers in Oklahoma

4.5% to 11.5%


The information on this page is for reference only and should not be used as legal or tax advice. If you are concerned about your sales tax obligations it is advised to hire a professional.

This Page was last updated: December 2021

State's Map

Do you need to collect sales tax in Oklahoma?

If you have nexus in Oklahoma you will need to first register, then collect and remit sales tax. There are two main ways that sellers can have nexus: physical or economic.

Physical nexus - A seller physical/ tangible presence in the state.
Economic nexus - A remote seller (no physical presence) passes the threshold tor total revenue or number of transactions.

Does Oklahoma charge sales tax on shipping?

No

Do you have physical nexus in Oklahoma?

A seller has physical nexus in Oklahoma if they have any of the following:

An office or place of business
A salesperson, contractor, installer or other representative of the business doing business in the state
Goods in a warehouse, distribution center or other place of business
Delivery of merchandise in Oklahoma in vehicles owned by the taxpayer

Do you have economic nexus in Oklahoma?

Oklahoma's Economic Nexus Sales Threshold

$100,000

Economic Transactions Threshold

N/A

Economic Nexus Evaluation Period

Previous 12 Months

Economics Nexus Effective Date

November 1, 2019

What types of sales are included in Oklahoma's Economic Nexus Sales Threshold?

Taxable sales are included.

Marketplace sales made by individual sellers are excluded from the threshold.

How does Oklahoma treat exempt transactions when calculating economic nexus?

Exempt sales and exempt services are not included in the threshold

Does Oklahoma have a Marketplace Facilitator Law?

Yes, Marketplace Facilitators are required to collect and remit sales tax on behalf of sellers on their platform.

Filling Sales Tax

When are Returns Due?

Oklahoma sales tax returns are always due the 20th of the month following the reporting period. If the filing due date falls on a weekend or holiday, sales tax is generally due the next business day.

How often are Sales Tax Returns filed?

Monthly or Semi Annually
This period is determined by the state typically by assessing your volume of sales in the state.

 Options for filing sales tax returns:

Online - Online filing is required for filers with liability greater than $2,500 / month - File online at OK Tap
Mail - Use form STS-20002 to file by mail
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