Business Tax Types: Use Tax
This information is designed to assist business people and people thinking about operating a business in Oklahoma. What follows is meant to be basic, introductory information and should not be considered the final word in business taxes in Oklahoma. For further information, please contact one of our Taxpayer Assistance Offices or attend one of our Business Tax Workshops.
The Oklahoma Use Tax is a 4.5 percent levy on the purchase price of tangible personal property, including pre-paid transportation, purchased outside Oklahoma and stored, used, or otherwise consumed within the state. Oklahoma sales tax cannot be imposed on a sale which occurred in another state, but the Use Tax applies when the taxable item is brought into Oklahoma for use.