If you have purchased items for use in Oklahoma from retailers who do not collect Oklahoma sales tax, whether by mail order, catalog, television shopping networks, radio, internet, phone, or in person, you owe Oklahoma Use Tax on those items. Use Tax is paid by the buyer when the Oklahoma sales tax has not been collected by the seller. Individuals in Oklahoma are responsible for paying Use Tax on their out-of-state purchases.
How do I calculate my Use tax?
There are several ways to calculate your Use Tax.
1. Use Tax is calculated at the same rate as sales tax. Since this varies by city and county, use the state sales tax rate of 4.5% (.045) plus the applicable city and/or county rates. If you do not know the exact amount of Oklahoma Use Tax you owe based on your city and county tax rate you can either:
- Multiply your Federal Adjusted Gross Income from line 1 by 0.056% (.00056). OR
- Use one of the worksheets provided below (also found in the OK instruction booklet)
Worksheet One* is for taxpayers that do have records of all of their out of state purchases, calculate your Use Tax using the below worksheet.
Worksheet Two* is for taxpayers that do not have records of all their out of state purchases.
What if I paid sales tax for another state?
If you paid another state's sales or Use Tax on any purchase, that amount may be credited against the Oklahoma Use Tax due.
Program Entry
To enter Use Tax on your Oklahoma return, visit:
- State Section
- Edit Oklahoma return
- Begin on Use Tax
*Worksheets are copies of the worksheets found in the Oklahoma Instructions.