Use tax is tax on items purchased for use in Oklahoma that were purchased online, mail order catalogs, radio, etc. where Oklahoma tax was not collected by the seller. The buyer, or taxpayer, will record the use tax on the individual tax return.
Use tax is calculated the same as sales tax. The state sales tax rate is 4.5%. from this you will add your local city/county tax rate to arrive at the use tax. The Oklahoma instructions provide you with a Use Tax Worksheet based on your city and county sales tax, OR you can multiply your Adjusted Gross Income on line 1 of your Oklahoma return by .056%.
To reference each Use Tax Worksheet, please refer to the instructions for Form 511.