The sales tax rate in Stillwater, Oklahoma is 9.313%. That total applies to most retail purchases inside the city and combines three separate levies: 4.5% to the state, 0.813% to Payne County, and 4.0% to the City of Stillwater.1Oklahoma Tax Commission. Rates and Codes for Sales, Use, and Lodging Tax – 2026 On a $100 purchase, you pay $9.31 in tax.
How the Rate Breaks Down
Three taxing authorities stack to produce the total:
- Oklahoma state sales tax: 4.5% on the gross receipts of each taxable sale.2Oklahoma Tax Commission. Sales and Use Tax
- Payne County sales tax: 0.813%.
- City of Stillwater sales tax: 4.0%.
The state and county pieces are collected through the Oklahoma Tax Commission. The city portion is set by Stillwater ordinance and remitted through the same state system. If you come across an older reference to a combined rate of 8.83%, that figure used a lower county component that is no longer current.1Oklahoma Tax Commission. Rates and Codes for Sales, Use, and Lodging Tax – 2026
What the Rate Applies To
Oklahoma’s sales tax reaches a wide list of goods and services. Physical items like clothing, furniture, and electronics are taxable, and so are several services and utilities under Title 68. Electricity, natural gas, and telecommunications all fall inside the base. Hotel rooms, restaurant meals, parking, printing, advertising, and club or health spa memberships are taxable as well.3Justia. Oklahoma Code 68-1354 – Tax Levy – Rate That statute is why your cable bill or gym dues include sales tax.
Some items are carved out. Water and sewage service are excluded from the sales tax base, and newspapers and periodicals are exempt under the same provision.3Justia. Oklahoma Code 68-1354 – Tax Levy – Rate
Prescription Drugs and Medical Devices
Prescription medications for human use are exempt when prescribed or distributed by an authorized practitioner, or when purchased under a prescription and reimbursed through Medicare or Medicaid. The exemption also covers medical devices, corrective eyeglasses, contact lenses, and hearing aids.4Justia. Oklahoma Code 68-1357.6 – Drugs and Medical Devices
Agricultural Purchases
Farmers and ranchers holding an Agricultural Exemption Permit can buy feed, fertilizer, tractors, and other farm essentials without paying sales tax.5Oklahoma Tax Commission. Exemptions – Agricultural Exemption Permit The permit has to be presented at the point of sale. You can’t claim the exemption after the fact.
Groceries: 4.813% After the State Exemption
Oklahoma eliminated the state’s 4.5% sales tax on food and food ingredients in late 2024 under House Bill 1955. The removal applies only to the state portion, so local taxes stay in place.6Oklahoma Tax Commission. State Sales Tax on Food and Food Ingredients In Stillwater, that leaves the 4.0% city tax and 0.813% county tax on qualifying food, for a combined grocery rate of 4.813%.
The definition of qualifying food is narrow. Prepared meals from restaurants, food sold with utensils, and heated items are generally taxable at the full 9.313% rather than treated as exempt groceries. Raw ingredients from the supermarket get the lower rate; a ready-to-eat rotisserie chicken may be treated differently depending on how the retailer classifies it.
Annual Sales Tax Holiday on Clothing
Once a year, on the first Friday through Sunday in August, Oklahoma holds a sales tax holiday covering clothing and footwear priced under $100 per item. In 2026, those dates are August 7 through August 9. Qualifying purchases during the window are exempt from both state and local sales tax, whether bought in a store or online.7Oklahoma Tax Commission. Sales Tax Holiday
Accessories, athletic-specific footwear, and protective gear you wouldn’t normally wear outside its intended activity do not qualify. Clothing and footwear rentals are also excluded. A $95 pair of running shoes worn casually qualifies. A $95 pair of football cleats does not.7Oklahoma Tax Commission. Sales Tax Holiday
Buying From Out-of-State Sellers
If you buy something from an out-of-state retailer that doesn’t collect Oklahoma tax, you owe a use tax at the same 9.313% combined rate. The city confirms its use tax matches the sales tax rate, so ordering online from an untaxed seller doesn’t save you anything on tax.8City of Stillwater, Oklahoma. Frequently Asked Questions – Use Tax Most large online retailers already collect Oklahoma tax at checkout, so use tax obligations tend to come up with private sales, smaller vendors, or purchases made while traveling.
Extra Tax on Hotel Stays
Visitors staying in Stillwater hotels pay an additional 7% excise tax on the daily room rate, on top of the standard sales tax. The excise applies to any room renting for $5 or more per day.9City of Stillwater, Oklahoma. City Tax Collection On a $120 room, the lodging excise adds $8.40 and the 9.313% sales tax adds another $11.18, so the tax per night runs above $19. Worth knowing before a game-day weekend.