Oklahoma Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Monthly, by 15th day of the month.
• Other: Semiannually (due by January 15 and July 15), if monthly tax is $50 or less.
• Administration:
  Oklahoma Tax Commission
  P.O. Box 26850
  Oklahoma City, OK 73126-0850
  Phone: 405-521-3279