homepage graphic go to homepage contact us search the site

   

Rate Locator System: Default Rates

In some ZIP+4 area codes there is an overlap of county and municipal boundaries. When this occurs, the statute provides that the lowest rate in the area shall apply. For example, City A has a combined state and city rate of 8%. City B has a combined state and city rate of 7.5%. If the ZIP+4 area code includes both City A and City B, the data system will assign a combined state and city rate of 7.5%. The collections from an area that includes more than one jurisdiction will be allocated, by the Tax Commission, between the jurisdictions based upon population. For those instances, the system will provide you with a code for you to use on your sales tax return.

 

 

 

 

Copyright © 2007, Oklahoma Tax Commission
Security Statement | Privacy Statement | Feedback | OK.gov
Last Modified 2/9/2007

 

forms and publications online services Oklahoma income taxes Oklahoma business taxes motor vehicle information payment options OTC reports OTC rules and commission decisions Steps to take for common tax needs meetings schedule Oklahoma tax due dates calendar frequently asked questions Oklahoma ad valorem information general information