Oklahoma has a sales and use tax to help raise revenue for the state and local governments. Businesses first need to register with the Oklahoma Tax Commission to get a tax ID number and sales tax permit. They then collect Oklahoma sales tax from their customers and forward the monies to the Oklahoma Tax Commission.
Register new businesses with the Oklahoma Secretary of State. The following types of business entities must register the business at this Oklahoma state office: corporations, limited liability partnerships, limited partnerships and limited liability companies. You can find the Oklahoma articles of incorporation and other business registration and filing forms at sos.ok.gov/business/forms.aspx.
When you register your business entity and business name with the Secretary of State, you can then use that business name when filing for Oklahoma sales tax and other state business tax.
Get an employer identification number (federal tax ID number) from the Internal Revenue Service. This number is typically required of a business that has employees, but it may also be a requirement for special classes of business entities or sellers that have no employees. Examples of this are nonprofit corporations and sellers of tobacco products. You can find out whether you need an EIN by going to the IRS.gov website and running a search for “EIN registration guide” or a similar term.
Download the “Oklahoma Business Registration Packet” from the Oklahoma Tax Commission website (see sources). This packet is similar to other state business filing forms in that it has multiple business tax registrations on one form, including Oklahoma sales tax, use tax, employee withholding, etc. When you complete the packet, you will get an Oklahoma tax ID number and have a sales tax permit. You can use that account number when remitting your sales taxes from your customers and filing other tax-related business documents.
Determine whether your business transactions are subject to Oklahoma sales tax. Other than speaking to a lawyer or doing your own research on Oklahoma tax law, the Oklahoma Tax Commission will give you some assistance through a business tax workshop. To register for the workshop, call 405-521-3160. The workshop is created to educate Oklahoma business owners on both sales tax collection and reporting responsibilities and various sales tax exemptions.
Figure the Oklahoma sales tax rates on your sales. The Commission provides this information online at
tax.ok.gov/ratechts.html. You need these tools because cities and counties tack on additional local sales tax to the state sales tax.
Collect the tax from your customers and remit the funds and sales tax returns to the Oklahoma Tax Commission. Retrieve the Oklahoma sales tax forms on the “Business Tax Forms” page at tax.ok.gov/btforms.html.
Oklahoma Business Registration Packet