How to Determine the Location of a Sale

As a sales or use tax permit holder, you have an obligation to charge your customer and remit to the Tax Commission the correct state, county and municipal sales or use taxes due for each sale. When the product is received by the purchaser at your place of business, that location becomes the “source”, and you should charge the appropriate rate for your place of business.

When you deliver the product to your customer at another location, the location where receipt by the purchaser occurs becomes the “source”, and you should charge the appropriate rate for the point of delivery. To help you determine the correct Oklahoma municipal sales or use tax to collect and remit for delivery sales, the Tax Commission has developed the Sales/Use Tax Rate Locator system to assist you. The data system provides you with the combined state, county and municipal tax rate applicable to the point of delivery to your customer.

For a complete summary of the Oklahoma sourcing rules, including exceptions and special rules for leasing transactions and sales of telecommunication services, please follow the link provided.
View Rules Summary