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Oklahoma exempts groceries from state sales tax

Earlier this year, the Oklahoma Legislature enacted legislation to exempt the sale of groceries from the state sales tax. HB 1955 reduces the state sales tax rate for the sale of “food and food ingredients” from 4.5% to 0%,...more

Oklahoma Sales Tax Code amended to provide exemptions for certain business-to-business sales of tangible property

On May 3, 2021, Governor Kevin Stitt signed HB 1060, which amends the Oklahoma Sales Tax Code. Oklahoma levies a state sales tax of 4.5% on the gross proceeds received from all sales of tangible personal property unless...more

Maintaining Oklahoma tax incentives after COVID-19

As businesses look to reopen and recover from the COVID-19 pandemic, they should be attentive to Oklahoma tax incentives previously awarded to them to ensure all requirements are met to continue to avail themselves of these...more

Sales Tax Relief from Liability in Oklahoma

Oklahoma statutes provide that the sales tax is to be paid by the consumer to the seller. The seller is specifically prohibited from absorbing or paying the tax on behalf of the consumer and is required to collect the sales...more

Oklahoma ad valorem tax payment deadline extended due to COVID-19

Governor Kevin Stitt and State Auditor Cindy Byrd have requested that all county treasurers in the State of Oklahoma extend the ad valorem tax payment deadline until April 30, 2020. Governor Stitt and Auditor Byrd also...more

Oklahoma income tax filing dates delayed due to COVID-19

The day after the Oklahoma Tax Commission followed the previous guidance issued by the Internal Revenue Service to allow taxpayers to defer income tax payments but not filing requirements, U.S. Treasury Secretary Steven...more

Oklahoma Tax Commission defers tax payments due to COVID-19

The Oklahoma Tax Commission has followed the guidance issued by the Internal Revenue Service to allow individual taxpayers to defer up to $1 million of income tax payments due on April 15, 2020, until July 15, 2020, without...more

Sales and Use Tax Treatment of Delivery Charges

Since the U.S. Supreme Court overturned its 1992 ruling that physical presence in a state was required before a state could impose sales or use tax collection obligations on a seller, states have taken steps to require remote...more

New Oklahoma Remote Seller Requirements Effective November 1

Effective November 1, 2019, remote sellers no longer have the option to collect and remit Oklahoma tax or report sales information to the Oklahoma Tax Commission. However, SB 513, enacted in May of 2019, raises the annual...more

Every action has a reaction, even in the tax world - Gavel to Gavel

The Tax Cuts and Jobs Act of 2017 limited the state and local taxes paid deduction available to individual taxpayers to $10,000. The deduction is most notably taken by Oklahomans on their federal tax return to deduct state...more

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