When and how do I report and pay sales tax?

For most sales tax permit holders, the sales tax from sales made within the state from the first day of the month through the last day of the month must be remitted to the Oklahoma Tax Commission on or before the twentieth day of the month following the month in which the sale was made.

Oklahoma sales tax law authorizes semi-annual filing when the tax remitted by the vendor does not exceed $50 a month. Semi-annual sales tax reports are due by July 20 th (for the period covering January through June) and January 20 th (for the period covering July through December).

Sales tax permit holders whose returns average $2500 or more per month (measured by the previous fiscal year) must participate in the Tax Commission electronic data interchange program.

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