The Oklahoma state sales tax rate is 4.5% in 2026. When county and city taxes are added, the combined rate ranges from 4.5% in areas with no local additions up to 11.0% in the highest-taxed jurisdictions. The most populated areas of Oklahoma — including Oklahoma County — have a combined rate of 8.625%.
Oklahoma eliminated the state sales tax on groceries in 2023. However local jurisdictions may still tax food. Oklahoma City and Tulsa have significant local additions bringing combined rates above 8%.
💡 Quick Reference: $100 purchase in Oklahoma at the average combined rate costs approximately $107.75 after tax. Use the calculator above to find the exact amount for any county or city in Oklahoma.
Groceries in Oklahoma are exempt from Oklahoma state sales tax since 2023. Clothing purchases are taxable at full rate. Prescription drugs and medical devices are generally exempt from sales tax in Oklahoma, as they are in most US states.
Common Oklahoma Sales Tax Exemptions
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Prescription Medicine
Prescription drugs are fully exempt from Oklahoma sales tax.
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Grocery Food
Unprepared groceries are exempt from Oklahoma state sales tax since 2023 in Oklahoma.
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Manufacturing Equipment
Equipment used directly in manufacturing is generally exempt.
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Agricultural Supplies
Seeds, livestock, and farm feed are generally exempt in Oklahoma.
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Clothing
Clothing is taxable at full rate in Oklahoma.
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Textbooks
Textbooks for educational use are often exempt or reduced rate.
How Does Oklahoma Sales Tax Work?
Sales tax in Oklahoma is collected at the point of purchase by retailers and remitted to the Oklahoma Department of Revenue. The total rate you pay is the sum of the Oklahoma state rate (4.5%) plus any applicable county and city rates in your location.
Businesses with a physical presence in Oklahoma — including offices, warehouses, or employees — have sales tax nexus and must collect and remit Oklahoma sales tax. Since the 2018 Supreme Court ruling in South Dakota v. Wayfair, remote sellers with $100,000+ in Oklahoma annual sales or 200+ Oklahoma transactions must also register and collect Oklahoma sales tax even without a physical presence.
📅 Oklahoma Sales Tax Filing: Returns are typically due on the 20th of the month following the reporting period. Filing frequency (monthly, quarterly, or annual) is assigned by the Oklahoma Department of Revenue based on your sales volume. File and pay online through the Oklahoma state tax portal.
The Oklahoma state sales tax rate is 4.5% in 2026. With county and city additions, combined rates range from 4.5% to 11.0% depending on your location. The most common combined rate in populated Oklahoma counties is around 7.75%. Use the calculator above to find the exact rate for your specific county and city.
Groceries in Oklahoma are exempt from Oklahoma state sales tax since 2023. This applies to unprepared food items purchased at grocery stores. Prepared food (restaurant meals, hot food from a deli counter) is generally taxed at the full combined rate regardless of state grocery exemptions.
To calculate Oklahoma sales tax, multiply your purchase amount by the combined rate (as a decimal). For example, a $200 purchase in Oklahoma County at 8.625%: $200 × 0.8625 = $17.25 in sales tax, making the total $217.25. Or simply use the free Oklahoma sales tax calculator at the top of this page.
Yes, if you meet Oklahoma’s economic nexus threshold. Remote sellers must collect and remit Oklahoma sales tax if they have $100,000 or more in Oklahoma sales or 200+ separate Oklahoma transactions in a calendar year. This applies to all online sellers including Amazon FBA sellers, Shopify stores, and marketplace sellers. Marketplace facilitators like Amazon, Etsy, and eBay collect and remit on behalf of their sellers in Oklahoma.
Most services are not subject to Oklahoma sales tax, which primarily applies to the sale of tangible personal property. However, certain services are taxable in Oklahoma — including some digital services, repair services, and services that are inseparable from a taxable product. Consult the Oklahoma Department of Revenue or a tax professional for guidance on specific service types.
The highest combined sales tax rate in Oklahoma is 11.0%, which occurs in areas with the maximum local tax additions on top of the 4.5% state base rate. The lowest rate is the state base rate of 4.5% in areas with no local taxes. See the county-by-county table above for the exact rate in each area of Oklahoma.