Oklahoma sales tax codes and rates
Oklahoma's state sales tax rate is 4.5%; county and city rates come on top and are not included. A Nefin company that sells into Oklahoma gets 5 sales codes, each named after the line of the STS-20002-C / SCU-20004 it fills, so the return's figures add up as you invoice. Purchases you owe use tax on go under OK-SCU-3, and Nefin works out the use tax due.
Oklahoma codes from the STS-20002-C / SCU-20004
Each code is “OK-” plus the line it fills on the STS-20002-C / SCU-20004. Rates are the state rate only; add local rates in Settings, VAT rates, where you collect them.
| Code | What it covers | Rate |
|---|---|---|
| OK-5 | OK net taxable sales 4.5% (STS-20002-C Line 5) | 4.5% |
| OK-3a | OK sales to sales tax permit holders, resale (STS-20002-C 3a) | 0% |
| OK-3i | OK out-of-state sales (STS-20002-C Schedule J Line 3i) | 0% |
| OK-3k | OK sales to churches, schools, governments (STS-20002-C 3k) | 0% |
| OK-3x | OK other legal sales tax exemptions (STS-20002-C Line 3x) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| OK-SCU-3 | OK consumer use tax purchases (SCU-20004 Line 3) | 0% |
Oklahoma in the tax books
Nefin’s sales tax book has one row per invoice and one column per STS-20002-C / SCU-20004 line; these are the Oklahoma columns and the totals worked out from them.
Sales Tax Book
Oklahoma - STS-20002-C / SCU-20004
- [OK-5]Net taxable sales (Line 5)
- [OK-3a]Sales to sales tax permit holders (Sch J 3a)
- [OK-3i]Sales out-of-state (Sch J 3i)
- [OK-3k]Churches, schools, governments (Sch J 3k)
- [OK-3x]Other legal exemptions (Sch J 3x)
Totals Nefin calculates
- [OK-1] Total sales (Line 1)Sum of the net amounts in [OK-5] + [OK-3a] + [OK-3i] + [OK-3k] + [OK-3x]
- [OK-6] State tax 4.5% (Line 6, city/county excluded)Net amount × 4.5%, from [OK-5]
Use Tax Book
Oklahoma - STS-20002-C / SCU-20004
- [OK-SCU-3]Balance on which use tax is due (SCU-20004 Line 3)
Totals Nefin calculates
- [OK-SCU-4] Use tax 4.5% (SCU-20004 Line 4, city/county excluded)Net amount × 4.5%, from [OK-SCU-3]
Frequently asked questions
What is the Oklahoma sales tax rate?
The state rate is 4.5%. Counties, cities and districts may add local rates, which vary by address and are not part of these codes.
Which Oklahoma sales tax codes does Nefin set up?
5 sales codes from the STS-20002-C / SCU-20004, for example OK-5 (OK net taxable sales 4.5% (STS-20002-C Line 5)), OK-3a (OK sales to sales tax permit holders, resale (STS-20002-C 3a)), OK-3i (OK out-of-state sales (STS-20002-C Schedule J Line 3i)).
How does Nefin handle Oklahoma use tax?
Book a purchase on which the vendor charged no Oklahoma tax under OK-SCU-3 (OK consumer use tax purchases (SCU-20004 Line 3)). The bill stays at the price you paid, and the use tax book works out the tax you owe at 4.5%.
Are these Oklahoma codes official?
They are a starting point. Each code follows a line of the STS-20002-C / SCU-20004, but check them against your return before you file, and edit them in Settings, VAT rates.