Sales Tax vs. Use Tax

Sales Tax

Under Oklahoma law, state sales tax must be charged and collected on all transfers of title or possession of tangible personal property for valuable consideration that occur within this state. The sales tax is also levied on certain services that are provided in this state. If the transaction occurs within the boundaries of a county or municipality that also levies a sales tax, the applicable county or municipal sales tax must also be charged and collected.

Use Tax

Oklahoma state use tax must be paid on tangible personal property purchased and brought into this state for storage, use or consumption. If the property is brought into a county or municipality that also levies a use tax, the applicable county or municipal use tax must be paid.

If you are a retailer maintaining places of business both within and without this state and are making sales from a place of business outside this state for use in Oklahoma, you are responsible to collect the appropriate state and local use tax from your customer.