Oklahoma sales tax rate is charged at 4.5% at the state level. The county and city sales tax rates are charged at a rate that varies between 0% and 5%. The state sales tax rates are added to the city and county sales tax rates and the net amount is thereby payable. However, the rate of sales tax in Oklahoma does not move beyond 9.5%. The sales tax rates of some of the cities of Oklahoma are as follows:
Ardmore - 3.25% to 3.75%
Canute - 3% to 4%
Eldorado - 0% to 2%
Kingfisher - 0.5% to 1.25%
Delaware - 0.9% to 1%
Laws of Oklahoma specify that Oklahoma sales tax has to be imposed and collected consequentially for the sale of any tangible personal property. All kinds of sales are subject to sales tax of Oklahoma unless of course it is exempted as per the provisions under Oklahoma law. For carrying out sales of tangible personal property on a continuous basis, a sales tax permit is needed in Oklahoma. This permit is however not required for occasional sales. It is counted as "casual sales" in the sales tax report. This permit is obtainable at the Oklahoma Tax Commission by filling up an Application for Sales Tax Permit.
The sales tax amount has to be submitted to the Oklahoma Tax Commission within the twentieth of the month succeeding the month of sale. Semi annual tax filing is allowed only if the tax amount is below $50 a month. The two due dates for such semi-annual payments are 20th July and 20th January. For those having a sales tax return in excess of $2500 per month, they must take part in the electronic data interchange program of the Tax Commission. The estimated sales tax has to be paid within the 15th of the current month in this case. The paper sales tax report can be obtained from the website of the OTC. The official website of the Oklahoma Tax Commission provides the details of the filing and payment procedures of Oklahoma sales tax.
An Oklahoma sales tax holiday was held between 3rd and 5th August 2007. Both state and local sales tax were not imposed on purchase of clothes and shoes by shoppers.