What is the statewide base sales tax rate in Oklahoma?

The statewide base sales tax rate in Oklahoma is 4.50%. Local county and city taxes can increase total combined rates up to 11.50%.

What is the sales tax sourcing rule and nexus threshold in Oklahoma?

Oklahoma utilizes Destination-based sourcing rules. The economic nexus threshold for remote sellers is $100,000 in sales or 200 separate transactions.

OK • 767 ZIP Codes Indexed

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Oklahoma Sales Tax Rates 2026 - State & Local Guide

Comprehensive 2026 sales tax guide for Oklahoma (OK). Current state base rate is 4.50% with combined local rates ranging up to 11.50%.

⚡ Direct Tax Answer & Key Takeaway

The statewide base sales tax rate in Oklahoma (OK) is 4.50% in 2026. Local county and city taxes can increase total combined rates up to 11.50%, with a statewide average combined rate of 7.40%.

Base State Rate

4.50%

Average Local Rate

7.40%

Maximum Combined

11.50%

Indexed Cities

580

Cities & Jurisdictions in Oklahoma

City	County	Combined Sales Tax Rate	Action
			View Tax Rates →

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No matching cities or counties found.

📋 State Tax Rules & Compliance Guide (Oklahoma)

Sourcing Rule Destination-based

Groceries & Food Exempt (0% Tax)

Clothing & Apparel Taxable at standard rate

SaaS & Digital Goods Non-Taxable

Economic Nexus Threshold $100,000 in sales or 200 separate transactions

Official Tax Authority Oklahoma Department of Revenue ↗

🏛️ Counties in Oklahoma

Adair County 5 ZIPs → Alfalfa County 8 ZIPs → Atoka County 6 ZIPs → Beaver County 4 ZIPs → Beckham County 7 ZIPs → Blaine County 6 ZIPs → Bryan County 15 ZIPs → Caddo County 12 ZIPs → Canadian County 9 ZIPs → Carter County 11 ZIPs → Cherokee County 8 ZIPs → Choctaw County 7 ZIPs → Cimarron County 4 ZIPs → Cleveland County 8 ZIPs → Coal County 5 ZIPs → Comanche County 14 ZIPs → Cotton County 4 ZIPs → County 38 ZIPs → Craig County 5 ZIPs → Creek County 13 ZIPs → Custer County 6 ZIPs → Delaware County 7 ZIPs → Dewey County 8 ZIPs → Ellis County 4 ZIPs → Garfield County 17 ZIPs → Garvin County 9 ZIPs → Grady County 11 ZIPs → Grant County 7 ZIPs → Greer County 3 ZIPs → Harmon County 2 ZIPs → Harper County 4 ZIPs → Haskell County 7 ZIPs → Hughes County 7 ZIPs → Jackson County 8 ZIPs → Jefferson County 6 ZIPs → Johnston County 9 ZIPs → Kay County 9 ZIPs → Kingfisher County 5 ZIPs → Kiowa County 7 ZIPs → Latimer County 4 ZIPs → Le Flore County 16 ZIPs → Lincoln County 10 ZIPs → Logan County 7 ZIPs → Love County 4 ZIPs → Major County 7 ZIPs → Marshall County 3 ZIPs → Mayes County 9 ZIPs → McClain County 8 ZIPs → McCurtain County 10 ZIPs → McIntosh County 5 ZIPs → Murray County 3 ZIPs → Muskogee County 15 ZIPs → Noble County 6 ZIPs → Nowata County 4 ZIPs → Okfuskee County 5 ZIPs → Oklahoma County 90 ZIPs → Okmulgee County 7 ZIPs → Osage County 10 ZIPs → Ottawa County 8 ZIPs → Pawnee County 7 ZIPs → Payne County 11 ZIPs → Pittsburg County 14 ZIPs → Pontotoc County 8 ZIPs → Pottawatomie County 10 ZIPs → Pushmataha County 8 ZIPs → Roger Mills County 4 ZIPs → Rogers County 9 ZIPs → Seminole County 7 ZIPs → Sequoyah County 8 ZIPs → Stephens County 7 ZIPs → Texas County 7 ZIPs → Tillman County 7 ZIPs → Tulsa County 69 ZIPs → Wagoner County 6 ZIPs → Washington County 9 ZIPs → Washita County 9 ZIPs → Woods County 5 ZIPs → Woodward County 6 ZIPs →

❓ Frequently Asked Questions

Key questions and answers regarding sales tax rates, exemptions, and compliance.

The base statewide sales tax rate in Oklahoma is 4.50%. Depending on the city and county, local sales taxes can increase the total combined rate up to 11.50%.

Remote sellers and e-commerce merchants must register and collect sales tax once they surpass the economic nexus threshold of $100,000 in sales or 200 separate transactions. Tax calculations follow Destination-based sourcing rules.