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.

Municipalities and counties that levy a sales tax are also authorized to levy use tax in addition to the 4.5 percent state use tax on out-of-state purchases on which Oklahoma sales tax has not been paid. The municipal or county use tax may not exceed an existing local sales tax.  Effective January 1, 1999, counties can enact a county use tax if they already have a county sales tax in effect. 

Use Tax reports and remittance to the Oklahoma Tax Commission must be postmarked on or before the 20th of the month in which they are due. A report that is not timely filed will be assessed interest and penalty from the 20th of the month.

Individual Use Tax Payments