The sales tax in Oklahoma City is 8.625% in most of the city, made up of a 4.5% state tax and a 4.125% city tax.1Justia. Oklahoma Statutes Title 68 Section 68-1354 – Tax Levy – Rate2City of Oklahoma City. Taxes Because Oklahoma City stretches across four counties, the combined rate runs higher in the parts of the city that fall outside Oklahoma County.
The Rate Where You Shop
The city’s 4.125% share is the same everywhere inside OKC. The state’s 4.5% is the same everywhere in Oklahoma. What changes the total on your receipt is the county portion:
- Oklahoma County portion of OKC: 8.625% (no county sales tax)
- Canadian County portion: 8.975% (0.35% county tax)
- Cleveland County portion: 8.75% (0.125% county tax)
- Pottawatomie County portion: 10.12% (1.495% county tax)
If you live or shop near a city line, such as the OKC border with Edmond or Moore, check your receipt to confirm the rate applied matches where the sale actually took place.2City of Oklahoma City. Taxes
Where the City’s 4.125 Cents Goes
Each fraction of the city’s share is dedicated to a specific purpose:3City of Oklahoma City. Oklahoma City’s January 2026 Sales and Use Tax Summary
- 2.25 cents to the General Fund, which pays for police, parks, and day-to-day city operations
- 1 cent to MAPS 4, a temporary penny tax running from April 2020 through 2028 that funds 16 voter-approved projects4City of OKC – OKC Gov. MAPS 4
- 0.75 cent dedicated to police and fire staffing and equipment
- 0.125 cent for the Oklahoma City Zoo
When the MAPS 4 penny expires in 2028, the city’s share will drop by a full cent unless voters approve a successor measure.
What Gets Taxed
Sales tax applies broadly to tangible personal property, which Oklahoma administrative rules define to include electricity, water, gas, steam, and prewritten computer software. Utility bills for natural gas, electricity, and telecommunications are taxable, as are admission fees to concerts, sporting events, amusement parks, and recreational facilities.5Cornell Law School. Oklahoma Admin Code 710:65-1-2 – Definitions The tax applies the same way whether you buy in a store or from an online retailer that meets Oklahoma’s economic nexus threshold.
Groceries Are Taxed at a Lower Rate
Since August 29, 2024, the state’s 4.5% sales tax no longer applies to most food and food ingredients. Groceries bought in Oklahoma City are taxed only at the local rate, which is 4.125% in the Oklahoma County portion of the city. In the Canadian, Cleveland, or Pottawatomie County portions, the applicable county tax is added on top of that 4.125%.6Oklahoma Tax Commission. State Sales Tax on Food and Food Ingredients
Not everything sold at a grocery store qualifies. Alcoholic beverages, dietary supplements, and prepared food are excluded from the exemption and still carry the full 4.5% state tax plus local taxes.6Oklahoma Tax Commission. State Sales Tax on Food and Food Ingredients
Other Common Exemptions
- Prescription drugs and medical devices for human treatment, including corrective eyeglasses, contact lenses, and hearing aids, when prescribed or distributed by an authorized practitioner7Justia. Oklahoma Statutes Title 68 Section 68-1357.6 – Drugs and Medical Devices and Equipment – Exemption
- Sales made directly to the federal government, the State of Oklahoma, and public school districts
- Agricultural equipment and supplies, including tractors, feed, and fertilizer, for farmers and ranchers who hold a current agricultural exemption permit from the Oklahoma Tax Commission8Oklahoma Tax Commission. Exemptions – Oklahoma
- Raw materials and supplies that become part of a finished manufactured product, when bought with the appropriate certificate
Agricultural producers need to present their permit card at the point of sale; the vendor keeps a copy of the invoice showing the permit holder’s name and number.8Oklahoma Tax Commission. Exemptions – Oklahoma
The August Sales Tax Holiday
Oklahoma holds an annual sales tax holiday on the first Friday through Sunday in August. In 2026 those dates are August 7 through 9. Clothing and footwear priced under $100 per item are exempt from the 4.5% state tax during the weekend.9Oklahoma.gov. Oklahoma Sales Tax Holiday Accessories, athletic-specific gear, protective equipment, and clothing rentals are not included. Local city and county taxes still apply, so a receipt during the holiday will still show the 4.125% city tax plus any county tax.
Use Tax on Online and Out-of-State Purchases
If you buy something from an out-of-state or online seller and no sales tax is collected at checkout, you owe Oklahoma use tax at the same combined rate that would have applied in person, which is 8.625% in most of Oklahoma City.10City of Oklahoma City. Oklahoma City’s April Sales and Use Tax Summary
Out-of-state sellers are required to collect and remit Oklahoma sales tax once their taxable sales shipped into the state reach $100,000 in the current or preceding calendar year.11Oklahoma.gov. Letter Ruling 25-005 Most large online marketplaces are already above that threshold and charge the tax automatically. For purchases from smaller sellers that do not collect it, and for items you buy while traveling and bring home, you are responsible for reporting and paying use tax directly to the Oklahoma Tax Commission. If you paid a lower sales tax in another state, you owe the difference between that rate and your Oklahoma City rate.
Hotel Stays Carry an Extra Tax
Hotels and short-term rentals in Oklahoma City are subject to a separate 9.25% city hotel tax on top of the regular sales tax. The hotel tax rate took effect in October 2024.12The City of Oklahoma City. Hotel Tax Collections Report FY26 In the Oklahoma County portion of the city, that means a hotel bill carries 8.625% sales tax plus 9.25% hotel tax, for a combined 17.875% before any county additions.13City of Oklahoma City. City Manager Report – Hotel Tax Collections Through June 30, 2025
Claiming Sales Tax on Your Federal Return
If you itemize on your federal return, you can deduct either state and local income taxes or state and local sales taxes, not both. Oklahoma City residents pay both state income tax and local sales tax, so it is worth running the numbers to see which gives the larger deduction. The IRS publishes a sales tax deduction calculator that estimates eligible amounts based on income, filing status, and local rates.14Internal Revenue Service. Use the Sales Tax Deduction Calculator For the 2026 tax year, the combined deduction for state and local taxes, including property taxes, is capped at $40,000 for most filers and $20,000 for those married filing separately, following federal tax legislation enacted in 2025.