Oklahoma Use Tax is a tax imposed on individuals who purchase goods for use in Oklahoma from out-of-state retailers who do not collect Oklahoma sales tax. This includes purchases made through mail order, catalogs, television shopping networks, radio, Internet, phone, or in person. The tax is the responsibility of the buyer when the seller does not collect sales tax at the point of sale.
What Items Are Subject to Use Tax?
- Books
- Compact discs
- Computer equipment and software
- Electronics
- Clothing
- Appliances
- Furniture
- Sporting goods
- Jewelry
Who Must Pay Use Tax?
Taxpayers who purchase taxable tangible personal property for use, storage, or consumption in Oklahoma and did not pay Oklahoma sales or use tax at the time of purchase are generally required to report and pay Oklahoma use tax.
How to Report and Pay Use Tax
- Use tax is reported and paid on the applicable Oklahoma Individual Income Tax Return.
- Residents report use tax on Form 511, line 19 and nonresidents or part-year residents report use tax on Form 511-NR, line 22, if applicable.
- The tax is reported in the Use Tax section of the return and is based on the applicable Oklahoma state and local use tax rates for the location where the property is used, stored, or consumed.
- Use Tax will be calculated based on Worksheet One – For taxpayers who have records of their out-of-state purchases and
- Worksheet Two, for those who do Not have records.
Source:
Form 511-NR - Oklahoma Individual Income Tax Return
Form 511 - Oklahoma Individual Income Tax Return
Disclaimer: Always verify details with the Oklahoma Department of Revenue’s official forms and instructions. For complex situations, consult a tax professional or CPA.