Free E-mail Newsletter Monthly updates on developments affecting small businesses. The Oklahoma sales and use tax rate is 4.5 percent. You'll want to check and see if you are exempt from the sales tax. Responsibility for paying sales tax. In Oklahoma, the sales tax is imposed on the consumer or user and must be paid to the vendor.
Any person required to collect the sales tax is personally liable.
Principal officers of corporations and managers or members of limited liability companies may be held personally liable for the sales tax owed by the corporation or limited liability company. Once the tax is added to the sales price, the tax constitutes a debt to the vendor that can be recovered in the same manner as any other debt. The use tax doesn't apply to tangible personal property intended for use in other states, but which is stored in Oklahoma or is retained for the purpose of fabrication, maintenance or other service. Responsibility for collecting use tax. The use tax is imposed directly on the person storing, using, or otherwise consuming tangible personal property purchased or brought into the state.