Oklahoma Sales Tax Guide for SaaS and E-Commerce Businesses 2025

Oklahoma imposes a 4.5% state sales tax on tangible personal property and certain enumerated services, plus local city and county taxes that can bring total rates above 11% in some areas. SaaS and electronically delivered software are not taxable in Oklahoma, under the state’s exemption for software delivered electronically.

Last updated: October 2025

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Quick Reference: Oklahoma Sales & Use Tax 2025

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SaaS & Digital Products in Oklahoma

Oklahoma law distinguishes between tangible, downloaded, and remotely accessed software.

• SaaS (remotely accessed software) is not taxable because no tangible copy is transferred.
• Electronically delivered software and digital goods (downloads, subscriptions) are exempt under Oklahoma Statutes § 68-1357(32).
• Software sold on physical media (e.g., CD or USB) is taxable as tangible personal property.
• Custom software is exempt when developed for a single client.
• Software maintenance may be taxable if bundled with taxable tangible software.

Reference: Oklahoma Sales & Use Tax – Business Overview

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E-Commerce & Tangible Goods

Local tax rates vary by jurisdiction. See the Oklahoma Tax Commission’s 2025 Sales & Use Tax Rate Chart for current county and city rates.

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Economic Nexus & Remote Seller Rules

Oklahoma enforces economic nexus rules based on $100,000 in taxable sales into the state. Remote sellers and marketplace facilitators exceeding this threshold must register and collect Oklahoma sales tax.

The 200-transaction threshold was removed in 2019.

Out-of-state sellers of exempt products (like SaaS) are not required to collect or remit, but may still have reporting obligations if they sell taxable goods.

Official reference: Wayfair FAQs – Oklahoma Tax Commission

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Marketplace Facilitator Rules

Marketplace facilitators are required to collect and remit Oklahoma sales tax once the $100,000 threshold is reached.
If all sales are exempt (for example, digital subscriptions or SaaS access), no sales tax is due, but facilitators must ensure compliance for taxable items.

See: Oklahoma Sales & Use Tax for Businesses

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Filing & Registration

• Register and manage filings through the Oklahoma Taxpayer Access
• File sales tax returns according to assigned frequency (monthly, quarterly, or annually)
• Use the General Help Center for filing and payment support
• Returns are due by the 20th of the month following the close of the reporting period
• Late filings may incur penalties and interest

Reference: Oklahoma Tax Commission Business Portal

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Compliance Notes

• Electronically delivered software and SaaS remain exempt unless the law changes
• Track local rate changes via quarterly Rate Chart PDFs
• Maintain documentation separating exempt digital transactions from taxable tangible goods
• Always verify that exemption status applies before excluding sales from tax filings

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FAQs: Oklahoma Sales Tax for SaaS & E-Commerce

Is SaaS taxable in Oklahoma?
No. Software accessed remotely or delivered electronically is not taxable.

Are software downloads taxable?
No. Electronically delivered software is exempt under § 68-1357(32).

Is software on a CD or physical medium taxable?
Yes. Physical delivery makes it tangible property subject to tax.

What is the nexus threshold?
$100,000 in sales into Oklahoma annually.

Do marketplace facilitators have to collect?
Yes, for taxable tangible property once nexus is met.

Where can I find local rate charts?
At the Oklahoma Tax Commission’s rate chart page.

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Official Oklahoma Resources

• Oklahoma Sales & Use Tax – Business Overview
• Wayfair FAQs – Remote Seller Rules
• Oklahoma Sales & Use Tax Exemptions (§ 68-1357 PDF)
• 2025 Sales & Use Tax Rate Charts
• Oklahoma Tax Commission Help Center for Businesses
• Oklahoma Tax Commission General Help Center
• Oklahoma Tax Commission – Main Site
• Oklahoma Taxpayer Access