| Oklahoma | 4.50% |
| Oklahoma County | 0.00% |
| City + District Rates Range | 3.75% – 5.00% |
| Combined Sales Tax Rates Range | 8.25% – 9.50% |
Businesses are required to collect sales tax in Oklahoma County if they have a sales tax nexus in Oklahoma and sell to residents of Oklahoma County, whether at a physical location within the county or online.
Physical Nexus: This occurs when a business has a tangible presence in the state. Examples include having a store, warehouse, office, or employees in Oklahoma if your business operates any of these within the state, you have a physical nexus and must collect sales tax from customers in Oklahoma County. Economic Nexus: This is based on the volume of sales or number of transactions a business conducts in the state. For instance, if your business exceeds a certain threshold of sales or transactions in Oklahoma which is often defined as a specific dollar amount or number of transactions, you establish economic nexus. This means even if you don’t have a physical presence in the state, you are still required to collect sales tax from customers in Oklahoma County.
