Title 68, Title 68 — Revenue and Taxation

Monetary allowance from taxes collected - Compensation for start-up costs. A. If the Oklahoma Tax Commission enters into the Streamlined Sales and Use Tax Agreement under Section 1354.18 of this title, the Tax Commission is authorized to provide a monetary allowance from the taxe…

jurisdictions. The Oklahoma Tax Commission shall: 1. Provide and maintain a database that describes boundary changes for all taxing jurisdictions within this state for sales and use tax purposes. This database shall include a description of the change and the effective date of th…

Confidentiality rights and privacy interests. A. The purpose of this section is to set forth the intent of the Legislature to protect the confidentiality rights of all participants in the Streamlined Sales and Use Tax Agreement system and of the privacy interests of consumers who…

A. The Tax Commission shall complete a taxability matrix as required under the Streamlined Sales and Use Tax Agreement to verify application of terms defined within the Library of Definitions in the Agreement. B. Sellers and certified service providers shall be relieved from liab…

The total gross receipts or sales price of a “bundled transaction”, as the term is defined in Section 1352 of Title 68 of the Oklahoma Statutes, shall be subject to the tax levied by Section 1350 et seq. of Title 68 of the Oklahoma Statutes, without any deduction for the value of…

to county voters. After January 1, 2016, every sales tax levy submitted to county voters for approval shall embrace but one subject, which shall be clearly expressed on the ballot. For purposes of this section, "one subject" shall mean a ballot proposition with only one sales tax…

This act shall be known and may be cited as the "Streamlined Sales Tax System Act". Added by Laws 2000, c. 314, § 8, eff. July 1, 2000.

findings. The Legislature finds that: 1. State and local tax systems should treat transactions in a competitively neutral manner; 2. A simplified sales and use tax system that treats all transactions in a competitively neutral manner will strengthen and preserve the sales and use…

discussions - Tax exempt status. The Oklahoma Tax Commission shall enter into discussions with states regarding development of a multi-state, voluntary, streamlined system for sales and use tax collection and administration. These discussions shall focus on a system that would ha…

There are hereby specifically exempted from the tax levied pursuant to the provisions of Section 1350 et seq. of this title: 1. Sale of gasoline, motor fuel, methanol, “M-85” which is a mixture of methanol and gasoline containing at least eighty-five percent (85%) methanol, compr…

Any person, firm, corporation or other entity which leases a passenger motor vehicle for use in the State of Oklahoma shall file a report with the Oklahoma Tax Commission on forms prescribed by the Commission on the number of such motor vehicles leased to any other person, firm, …

OS 68-1356v1 (SB 59, Laws 2025, c. 392, § 1) OS 68-1356v2 (SB 1445, Laws 2024, c. 444, § 1)

Qualification for exemption - Proof of eligibility. (A) In order to qualify for any exemption authorized by paragraph 17 of Section 1356 of this title, at the time of sale, the person to whom the sale is made may be required to furnish the vendor proof of eligibility for such exe…

A. No person shall claim a sales tax exemption granted an organization pursuant to Section 1356 or 1357 of Title 68 of the Oklahoma Statutes in order to make a purchase exempt from sales tax for his or her personal use. B. Any person who knowingly makes a purchase in violation of…

Exemptions - Governmental and nonprofit entities. There are hereby specifically exempted from the tax levied by Section 1350 et seq. of this title: 1. Sale of tangible personal property or services to the United States government or to this state, any political subdivision of thi…

Exemptions - Governmental and nonprofit entities. There are hereby specifically exempted from the tax levied by Section 1350 et seq. of this title: 1. Sales of tangible personal property or services to the United States government or to the State of Oklahoma, any political subdiv…

OS 68-1357v1 (HB 1198, Laws 2017, c. 229, § 10) OS 68-1357v2 (HB 1588, Laws 2021, c. 68, § 1) OS 68-1357v3 (SB 463, Laws 2023, c. 193, § 1) OS 68-1357v4 (SB 34x, Laws 2023, 1st Ex. Sess., c. 44, § 1) OS 68-1357v5 (SB 50, Laws 2025, c. 391, § 1)

Exceptions. A. The sale of an article of clothing or footwear designed to be worn on or about the human body shall be exempt from the tax imposed by Section 1354 of Title 68 of the Oklahoma Statutes if: 1. The sales price of the article is less than One Hundred Dollars ($100.00);…

A. 1. On or after the effective date of this act, an excise tax of zero percent (0%) is hereby imposed upon all retail sales of food and food ingredients sold for human consumption off the premises where sold. 2. Any sales tax or excise tax levied by a city, town, county, or any …

Qualifications. A. The exemption authorized by the provisions of paragraph 43 of Section 1357 of this title shall be administered as a rebate. The rebate program shall be administered by the Oklahoma Broadband Office and the Oklahoma Tax Commission. B. No claim for a rebate shall…

A. There is hereby created in the State Treasury a revolving fund for the Oklahoma Tax Commission to be designated the “Oklahoma Broadband Rebate Revolving Fund”. The fund shall be a continuing fund, not subject to fiscal year limitations, and shall consist of all monies received…

Sales of computers, data processing equipment, related peripherals and telephone, telegraph or telecommunication services and equipment - Sales tax refund - Computation of interest - Claim documentation - Filing. A. In order to administer the exemption for sales of computers, dat…

Sales of tangible property consumed or incorporated in construction or expansion - Sales tax refund - Computation of interest - Documentation of claims - Affidavits by contractors. A. In order to administer the exemption for sales to a qualified aircraft maintenance or manufactur…

A. Effective July 1, 1992, there are hereby exempted from the tax levied by Section 1350 et seq. of this title sales of drugs for the treatment of human beings, medical appliances, medical devices and other medical equipment including but not limited to corrective eyeglasses, con…

There are hereby specifically exempted from the tax levied by this article, sales of horses after January 1, 1989. Added by Laws 1992, c. 366, § 2, emerg. eff. June 9, 1992.

Exemptions. A. There are exempt from the taxes imposed by Section 1351 et seq. of Title 68 of the Oklahoma Statutes service transactions among related entities. B. For purposes of this section, "related entity" includes persons as defined by subsection (b) of Section 267 of the I…

Exemptions – General. There are hereby specifically exempted from the tax levied by the Oklahoma Sales Tax Code: 1. Transportation of school pupils to and from elementary schools or high schools in motor or other vehicles; 2. Transportation of persons where the fare of each perso…

Exemptions – General. There are hereby specifically exempted from the tax levied by the Oklahoma Sales Tax Code: 1. Transportation of school pupils to and from elementary schools or high schools in motor or other vehicles; 2. Transportation of persons where the fare of each perso…

Exemptions – General. There are hereby specifically exempted from the tax levied by the Oklahoma Sales Tax Code: 1. Transportation of school pupils to and from elementary schools or high schools in motor or other vehicles; 2. Transportation of persons where the fare of each perso…

Exemptions – General. There are hereby specifically exempted from the tax levied by the Oklahoma Sales Tax Code: 1. Transportation of school pupils to and from elementary schools or high schools in motor or other vehicles; 2. Transportation of persons where the fare of each perso…

Exemptions – General. There are hereby specifically exempted from the tax levied by the Oklahoma Sales Tax Code: 1. Transportation of school pupils to and from elementary schools or high schools in motor or other vehicles; 2. Transportation of persons where the fare of each perso…

Exemptions – Agriculture. A. There are hereby specifically exempted from the tax levied by Section 1350 et seq. of this title: 1. Sales of agricultural products produced in this state by the producer thereof directly to the consumer or user when such articles are sold at or from …

A. In order to qualify for any exemption authorized by Section 1358 of this title, at the time of sale, the person to whom the sale is made shall be required to furnish the vendor proof of eligibility for the exemption as required by this section. B. All vendors shall honor the p…

There are hereby specifically exempted from the tax levied by Section 1350 et seq. of this title: 1. Sales of goods, wares, merchandise, tangible personal property, machinery and equipment to a manufacturer for use in a manufacturing operation. Goods, wares, merchandise, property…

taxes. A. In order to administer the exemption for sales to a qualified manufacturer or distributor as provided by Section 1359 of this title, there shall be made a sales tax refund for state and local sales taxes paid by qualified manufacturers or distributors for tangible perso…

A. In order to qualify for the exemption authorized in paragraph 1 of Section 1359 of Title 68 of the Oklahoma Statutes, at the time of sale, the person to whom the sale is made, provided the purchaser is a resident of this state, shall be required to furnish the vendor proof of …

Exemptions - Corporations - Partnerships. There are hereby specifically exempted from the tax levied in Section 1350 et seq. of this title: 1. The transfer of tangible personal property, as follows: a. from one corporation to another corporation pursuant to a reorganization. As u…

for failure to collect. A. 1. Except as otherwise provided by subsection C of this section, the tax levied by Section 1350 et seq. of this title shall be paid by the consumer or user to the vendor as trustee for and on account of this state. Except as otherwise provided by subsec…

Confidentiality. A. If a vendor, in good faith, timely accepts from a consumer properly completed documentation certified by the Oklahoma Tax Commission that such consumer is exempt from the taxes levied by the Oklahoma Sales Tax Code, the vendor shall be relieved of any liabilit…

required. A. In order to claim the exemption authorized by paragraph 34 of Section 1357 of this title, the person to whom the sale is made shall be required to furnish the vendor proof of eligibility for the exemption as issued by the Oklahoma Tax Commission. All vendors shall ho…

A. Except as otherwise provided by Section 1361 of this title, the tax levied pursuant to the provisions of the Oklahoma Sales Tax Code shall be remitted or paid to the Oklahoma Tax Commission by the vendor of tangible personal property, services, privileges, admissions, dues, fe…

Classification of vendors. For the purpose of this article, all vendors are classified into five groups: 1. Group One, vendors who are regularly and continuously engaged in a business at an established place of business and make sales subject to this article; 2. Group Two, vendor…

Permits to do business. A. Every person desiring to engage in a business within this state who would be designated as a Group One or Group Three vendor, pursuant to Section 1363 of this title, shall be required to secure from the Oklahoma Tax Commission every three (3) years a wr…

A. Every person who qualifies pursuant to subsection B of this section and desires to directly remit the taxes due under Section 1350 et seq. of this title or Section 1401 et seq. of this title to the Oklahoma Tax Commission rather than remit such taxes to the vendor may apply to…

vendors - Report - Annual events - Definitions. A. Promoters or organizers of special events shall submit an application for a special event permit to the Oklahoma Tax Commission at least twenty (20) days prior to the special event. The application shall be accompanied by a fee o…

In order to increase the collection of sales and use taxes, the Oklahoma Tax Commission shall: 1. Conduct hearings pursuant to Section 212 of this title related to permits issued under the provisions of Section 1364 of this title in at least one (1) location in the state. The Tax…

When Tax Due – Reports – Records. A. The tax levied hereunder shall be due and payable on the first day of each month, except as herein provided, by any person liable to remit or pay any tax due under Section 1350 et seq. of this title. For the purpose of ascertaining the amount …

and Use Tax Agreement - Returns in simplified format - Additional informational returns. A. The Oklahoma Tax Commission shall allow any Model 1, Model 2 or Model 3 seller, as defined in Section 1354.15 of Title 68 of the Oklahoma Statutes, to submit its sales and use tax returns …

A. There is herein provided a deduction to the vendor from taxable sales for bad debts. Any deduction taken that is attributed to bad debts shall not include interest. B. The federal definition of “bad debt” in 26 U.S.C., Section 166 shall be the basis for calculating bad debt re…

Bond or Security. (A) The Tax Commission may require every person who holds a sales tax permit pursuant to the provisions of the Oklahoma Sales Tax Code and is delinquent or becomes delinquent in the reporting or paying any taxes levied under this article or penalties or interest…