Oklahoma Sales Tax

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Information from NADA Title & Registration Textbook 2004

 

Oklahoma Sales or Use Tax Applicable to Registration

 

Tax is due at the time of issuance of a Certificate of Title and is collected by Motor License Agents and forwarded to the Tax Commission. Excise tax must be collected upon all subsequent transfers of legal ownership. Excise tax will be based upon the actual purchase price of a vehicle, excluding any trade in provided that price must be within 20% of the average retail value of the vehicle. New vehicles – 3.25% of the purchase price. Used vehicles - $20.00 on 1st $1,500.00 of purchase price plus 3.25% of remainder. Excise tax is delinquent from and after the 30th day after legal ownership or possession is obtained. RESIDENTS PAY excise tax on vehicles purchase in another state. NON-RESIDENTS are EXEMPT from excise tax if the vehicle is to be registered out-of-state. Any vehicle brought in Oklahoma by a person formerly living in another state is exempt from vehicle excise tax if the person owned and registered the vehicle in such other stat of residence at least sixty (60) days prior to the time required for registration in Oklahoma. Non-resident member of the Armed Forces stationed in Oklahoma may register their vehicle without vehicle excise tax if the vehicle has been registered by them in another state (60 day limit does not apply). MOBILE HOMES – NEW – Excise tax shall be 3 ¼% of one-half the retail selling price. USED-Value is 65% of one-half of the retail price and for subsequent transfers for the second year. Tax is paid at the County Assessors Office where the mobile home is located.