Motor Vehicle Tag, Tax, Title & Fees

Registration

• General Registration Information
• Registration Renewal Notifications
• Registration Renewal Options
• Registration Renewal by Mail
• Registration Renewal Penalty
• Noncommercial Vehicle Registration
• Motorcycle Registration
• Commercial Truck Registration
• Farm Truck Registration
• Trailer Registration
• Boats and Outboard Motors
• Manufactured Homes
• Active Duty Military Personnel Registration
• Liability Insurance Verification
• Affidavit of Non Use in Lieu of Liability Insurance
• Insurance Requirements for Active Duty Military Personnel
• Specialty License Plates

Excise Tax

Excise tax is assessed upon each transfer of vehicle, boat or outboard motor ownership, unless specifically exempted by law.

• Excise tax is collected at the time of issuance of the new Oklahoma title.
• Oklahoma residents are subject to Oklahoma excise tax on vehicles purchased in another state.
• Nonresidents who purchase vehicles in Oklahoma are not assessed Oklahoma excise tax, provided they title and register the vehicle in their state of residence.

Most vehicles are assessed excise tax on the basis of their purchase price, provided that purchase price is within 20% of the average retail value for that specific model vehicle. If the purchase price provided is not within that 20% range, a taxable value within that range is established for excise tax assessment purposes.

• The purchase price may include a deduction for any dealer rebates or discounts.
• The purchase price may not include a deduction for any traded in vehicle.
• For new vehicles, a copy of the purchase agreement or bill of sale from the dealer is required.
• For used vehicles, either purchase price listed in assignment portion of conforming title certificate, a copy of a bill of sale or purchase agreement, or a notarized Declaration of Vehicle Purchase Price (Form 722-1 available for downloading from the Forms section of this site) is required.

Note:
In establishing an average retail value for the purpose of assessing vehicle excise tax, Oklahoma law makes no provision for adjusting the value of a vehicle due to that specific vehicle’s condition – be that condition above or below average. An average value for all such model vehicles is utilized.

Standard vehicle excise tax is assessed as follows:

• New Vehicle: 3.25% of the purchase price (or taxable value, if different)
• Used Vehicle: $20.00 on the 1st $1500.00 of value + 3.25% of the remainder

Excise tax on boats and outboard motors is based on the manufacturer's original retail selling price of the unit. Boat/outboard motor excise tax is assessed as follows:

• New Boat/Motor: 3.25% of the manufacturer's original retail selling price
• Used Boat/Motor: For each subsequent year of age, the taxable value is decreased 35%

Excise tax on manufactured homes is based on the actual purchase price/current value of the home and is assessed in the following manner:

• New Manufactured Home: 3.25% of ½ the actual purchase price/current value
• Used Manufactured Home: 3.25% of 65% of ½ the actual purchase price/current value

Excise tax on new and used all terrain vehicles, utility vehicles, and off road motorcycles is 4.5% of the actual purchase price with a minimum of $5.00.

Sales Tax

Pursuant to HB 2433, sales tax will be assessed at a rate of 1.25% of the purchase price, on all vehicle sales/transfers of ownership reflecting a sale date on or after July 1, 2017, unless a qualifying sales tax exemption applies.  The purchase price may include a deduction for any dealer rebates or discounts. The purchase price may not include a deduction for any traded in vehicle. The sales tax is in addition to excise tax assessed on transfers of vehicle ownership. This assessment is a result of a legislative adjustment to the statutory vehicle sales tax exemption.

Sales tax assessment will not be applicable to non-vehicles such as Manufactured Homes and Boats/Outboard Motors, or some vehicle types such as Special Mobilized Machinery, Low and Medium Speed Electrical Vehicle and Private or Farm Trailer registration.

Qualifying 100% Disabled Veterans wishing to apply a portion of their annual sales tax exemption allowance to the purchase price of a vehicle will need to provide a completed Motor Vehicle Sales Tax Exemption Certificate (Form 701-31) The Certificate includes explanatory information relating to the DAV sales tax exemption.

A completed Motor Vehicle Sales Tax Exemption Certificate is also required in other vehicle transfer scenarios, including when application for title is being submitted by mail and the applicant declares an exemption from the vehicle sales tax.

Questions may be directed to any Oklahoma tag agency, or the Oklahoma Tax Commission Motor Vehicle Division.

Titles

• General Title Information
• Original Oklahoma Titles
• Original Oklahoma Titles Placed on Hold
• Transfer of Oklahoma Titles
• Odometer Disclosure
• Notice of Transfer of Ownership of a Vehicle
• Duplicate Oklahoma Titles

Fees...

• Title Fees
• Registration Fees
• Miscellaneous Fees

Note: Excise tax is due upon every transfer of ownership unless a statutory exemption applies. Refer to the Excise Tax section of this website.