Rate and Boundary Changes: Notification Requirements

Rate Changes

Under provisions of Oklahoma law and the Streamlined Sales Tax Agreement, county and municipal sales and use tax rate changes shall become effective on the first day of the calendar quarter following approval by the voters. The county or municipality may provide for a later date by ordinance which shall also be on the first day of a calendar quarter. If the county or municipality levies both a sales and use tax, the rates must be identical.

The Oklahoma Tax Commission is required to give notice to all vendors of a rate change at least sixty (60) days prior to the effective date of the rate change. This notice is provided on the Tax Commission's website. In order to insure that the Commission has the opportunity to provide this notice, all counties and municipalities should notify our office at least seventy-five (75) days prior to the effective date of the rate change. The point of contact for rate changes is Dave Francis, City/County Coordinator, Taxpayer Assistance Division, Post Office Box 269057, Oklahoma City, OK, 73126-9057, (405) 522-6600.

Boundary Changes

For sales and use tax purposes, a change in the boundary of a municipality is effective on the first day of a calendar quarter after a minimum of sixty (60) days' notice to vendors. The Tax Commission will provide the necessary notice to vendors. Municipalities should notify our office at least seventy-five (75) days prior to the effective date of the boundary change, to enable the Commission to provide such notice. The point of contact for boundary changes is Troy Frazier, Ad Valorem Division, 2501 N Lincoln Boulevard, Oklahoma City, OK, 73194, (405) 319-8200.