State Sales Tax Rates

State Sales Tax Rates Oklahoma State Sales Tax 2014

Oklahoma Sales Tax 2014
Oklahoma State Sales Tax for 2014 Maximum Municipal Sales Tax

4.50%

4.00%

What is the Oklahoma Sales Tax?

The Oklahoma state sales tax is 4.5%, with a maximum possible sales tax (including local and municipal sales taxes) of 8.5%.

Local governments in Oklahoma are allowed to add a local sales tax of up to 4 percent on top of the OK state sales tax for all qualifying sales in their jurisdiction - so the actual sales tax paid on any purchase in Oklahoma can be up to 8.5% depending on location.

Most of Oklahoma's cities and counties charge a local sales tax rate of 3% to 4%, and the average sales tax including local taxes is generally between 7.5% and 8.5%.

What sales are exempt from the Oklahoma Sales Tax?

Oklahoma Sales and Use Tax Rates

Many states set special sales tax rates for certain types of goods like groceries or clothes, and may completely exempt certain transactions from state and local sales taxes. Oklahoma, however, does not exempt any purchases from state or local sales taxes.

Oklahoma sets a special sales tax rate for unprepared food and groceries (at 4.5%). While many other states also collect a special (and often higher) sales tax on prepared and restaraunt food, Oklahoma does not have a specific restaraunt sales tax.

Generally, the Oklahoma sales tax is collected only from the end consumer, or the end user of the product. Customers buying products in bulk, as a business-to-business transaction, or buying with the intent to resell do not have to pay the Oklahoma sales tax if they provide the seller with a Oklahoma Sales Tax Exemption Certificate at the time of purchase. Most states will accept the Uniform Sales and Use Tax Certificate for this purpose, which is available from the Multistate Tax Commission here.

Internet Sales Tax, or tax on purchases made over the internet, is currently a gray area in many states' tax codes. While most states can collect sales tax on internet purchases made within the state (the vendor and consumer are both located in Oklahoma), taxation of interstate internet transactions is much more complicated.

Currently New York, Rhode Island, North Carolina, Colorado, and Illinois have some form of online sales tax that also handles interstate transactions. For details on how Oklahoma handles taxation of online sales, read more about online sales taxes in the United States.

Resources:

[1] Table of state sales taxes on Wikipedia
http://en.wikipedia.org/wiki/Sales_taxes_in_the_United_States#By_jurisdiction

[2] Oklahoma sales tax information on Tax-Rates.org
http://www.tax-rates.org/Oklahoma/sales-tax

[3] Table of state sales, use, and excise taxes by The Tax Foundation
http://www.taxfoundation.org/taxdata/show/245.html

[4] State level taxation resources on IRS.gov
http://www.irs.gov/businesses/small/article/0,,id=99021,00.html