{"id":375761,"date":"2016-03-31T21:36:23","date_gmt":"2016-04-01T02:36:23","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/state\/oklahoma-law\/oklahoma-consumer-tax-laws.html"},"modified":"2016-06-20T19:51:12","modified_gmt":"2016-06-21T00:51:12","slug":"oklahoma-consumer-tax-laws","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/state\/oklahoma-law\/oklahoma-consumer-tax-laws.html","title":{"rendered":"Oklahoma Consumer Tax Laws"},"content":{"rendered":"\n
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Oklahoma Consumer Tax Laws<\/h1>\n
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Created by FindLaw’s team<\/a> of legal writers and editors<\/i><\/p>\n\n | Last updated\n

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Taxes, including those on consumer items, raise revenue for the state. Consumers in Oklahoma must pay sales tax on items bought in the state. In addition, some items have \u201cvice taxes\u201d that both raise revenue and attempt to limit the item\u2019s consumption. Cigarette, liquor, and gas taxes generally fall in this category. For more information, see the State Tax Laws<\/a> section.<\/p>\n

Taxing Out-of-State Goods<\/h2>\n

Generally, states aren\u2019t able to tax items purchased in or imported from another state because only the federal government has the power to regulate commerce between two states<\/a>, a constitutional principle. This doesn\u2019t mean that you can avoid state sales tax simply by purchasing expensive items, like cars, in states with no sales tax, such as Montana or Oregon<\/a>. If you do purchase a car in another state, you\u2019ll have to pay taxes on it once you title the vehicle in Oklahoma<\/a>. This discourages residents from spending too much of their money on big-ticket items outside of Oklahoma.<\/p>\n

Items Purchased Online<\/h2>\n

Just because you bought something online doesn\u2019t mean you don\u2019t have to pay sales tax on it<\/a>. Typically, if the business has a physical presence in the state where an item is purchased from\/shipped to, the seller must collect the sales tax from the buyer. If not, the seller doesn\u2019t have to collect the sales tax. If you\u2019re buying online internationally, know that the tax rules on those purchases differ greatly. Consult a tax expert for more information.<\/p>\n

The following chart lists the main consumer tax laws<\/a> and applicable tax rates in Oklahoma.<\/p>\n\n
Sales Tax<\/b><\/td>\nOklahoma\u2019s sales tax rate is 4.5%<\/a>. Note that your city or county probably also charges a sales tax, the rate of which you can check on the Oklahoma Tax Commission<\/a> website.<\/td>\n<\/tr>
Use Tax<\/b><\/td>\nThe use or excise tax in Oklahoma is the same as the sales tax at 4.5%<\/a>.<\/td>\n<\/tr>
Cigarette Tax<\/b><\/td>\nThe cigarette tax in Oklahoma is approximately $1.03 per pack<\/a>.<\/td>\n<\/tr>
Gasoline Tax<\/b><\/td>\nThe gas tax is $.16 per gallon<\/a> and $.13 per gallon for diesel. Natural gas is taxed at $.05 per gasoline or diesel gallon equivalent (whether compressed or liquefied).<\/td>\n<\/tr>
Liquor Tax<\/b><\/td>\nThe Oklahoma alcohol beverage tax rates<\/a> depends on the type of alcohol and, sometimes, the amount of alcohol:
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Gambling Tax<\/b><\/td>\nThe gambling taxes depend on the type of gambling<\/a>, for example:
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