Oklahoma sales tax on boats and outboard motors

For information only, not tax advice

Boats and motors over 10 horsepower pay an excise tax at titling instead of sales tax. Smaller motors and unattached accessories are taxed like other goods.

Excise tax replaces sales tax

Under OAC 710:65-13-30, sales tax does not apply to boats and motors that are subject to excise tax. Boat and motor excise tax is imposed under the Oklahoma Vessel and Motor Registration Act (63 O.S. 4107), per that rule, and covers motorboats and outboard motors over 10 horsepower. OAC 710:65-19-215 adds that no sales tax is due at the initial titling of boats and outboard motors. The excise rate is not published here; confirm it with the Oklahoma Tax Commission.

What still pays sales tax

Motors of 10 horsepower or less, under 68 O.S. 1355, pay ordinary sales or use tax.
Accessories and optional equipment attached to the boat and included in its price fall under the excise tax.
Unattached accessories and parts are subject to sales tax, at the combined rate where the sale is sourced.

Whether a city or county tax applies to these items follows the general local tax rules; confirm with the Oklahoma Tax Commission. Rates in the largest cities:

Oklahoma City sales tax rate8.625% to 10.12%
Tulsa sales tax rate8.517% to 9.7%
Norman sales tax rate8.75%
Edmond sales tax rate8.25%
Broken Arrow sales tax rate8.417% to 9.6%
Lawton sales tax rate9%
Moore sales tax rate8.5%
Midwest City sales tax rate9.1%
Stillwater sales tax rate9.313%
Owasso sales tax rate8.917% to 10.05%

Titling and registration

Service Oklahoma says boats must be titled, registered and taxed within 30 days of ownership, and motors over 10 horsepower must be titled. Dealer purchases need a tax stamp on the application. The registration fee is capped at $151: $1 for the first $150 of value plus $1 per $100 above that, with later years at 90% of the prior year. See the Service Oklahoma boats and motors page.

For cars and trucks, see sales tax on cars.

Official sources

Source: Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax, rates effective October 1 to December 31, 2026 (Q4 2026). View the official OTC rate chart (PDF).

Cities and counties set their own rates, and the Oklahoma Tax Commission publishes them each quarter. Some changes take effect on other dates. MuniRevenue is not affiliated with or endorsed by the Oklahoma Tax Commission.

These figures are jurisdiction-wide, not address-level. For the rate at a specific address, use the OTC Sales and Use Tax Rate Locator (how address-level lookup works).

For information purposes only. This page is published for general information and does not constitute tax, legal, or accounting advice. Do not rely on it to determine the tax due on any transaction.

Accuracy. Rates are transcribed from the Oklahoma Tax Commission chart named above and can change during the year; a rate may have changed since that chart was published. Product-specific exemptions, tax holidays, and special levies are not reflected. MuniRevenue makes no warranty as to accuracy or completeness. Always confirm against the Oklahoma Tax Commission before relying on a rate.

Frequently asked questions

Is there sales tax on a boat in Oklahoma?

Sales tax does not apply to boats and motors that are subject to Oklahoma excise tax, and no sales tax is due at initial titling of boats and outboard motors under OAC 710:65-19-215.

What is the Oklahoma boat excise tax rate?

MuniRevenue has not verified the boat and motor excise rate. Confirm it with the Oklahoma Tax Commission or Service Oklahoma.

Are small outboard motors taxed differently?

Yes. Motors of 10 horsepower or less are subject to ordinary sales and use tax, while motors over 10 horsepower fall under the excise tax.

More Oklahoma sales tax guides

Oklahoma sales tax rates by city and county | Oklahoma use tax explained

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