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Oklahoma sales tax on cars

For information only, not tax advice

Motor vehicles are taxed differently from other goods: a 1.25% state sales tax, no city or county sales tax on the vehicle, and a separate excise tax.

The 1.25% sales tax

For vehicle sales on or after July 1, 2017 that are subject to the vehicle excise tax, the state sales and use tax is 1.25% of gross receipts. The Oklahoma Administrative Code, rule 710:65-19-215, says these sales are not subject to city or county sales or use tax. The 1.25% is figured on the purchase price before any trade-in credit or discount.

The tax is due within 30 days of the transfer and is paid the same way and at the same time as the excise tax. Interest starts after day 30 and a penalty after day 45. Per the rule, no sales tax is collected at initial titling of manufactured homes, boats, outboard motors, special mobilized machinery, and low or medium speed electric vehicles.

Excise tax is separate

Oklahoma also charges a vehicle excise tax when legal ownership transfers or a vehicle is first registered in the state. On a new vehicle the excise tax is 3.25% of the vehicle's value under 68 O.S. 2103. The Oklahoma House reports that HB 1183 bases the excise tax on the vehicle's sale price rather than the average retail price starting July 1, 2026 (see the House news release). Confirm with Service Oklahoma how the new base and trade-ins are applied at titling. The used vehicle formula is tiered; use the Service Oklahoma fees page and calculator, or confirm with the Oklahoma Tax Commission. Excise tax is also due when a name is added to a title unless an exemption applies, such as certain disabled veteran, family transfer, trust or divorce cases.

Where you pay

Service Oklahoma handles titles, registration and excise tax, through its offices or licensed operators. For a private sale, buyers use Form 722-1, the Declaration of Vehicle Purchase Price. Buyers should pre-register within 2 business days and fully register within 2 months, per the Service Oklahoma registration page.

Other purchases still use the local rate

The no local tax rule is for the vehicle itself. For other purchases, the city and county rate applies as usual. See the sales tax rate hub and the rate pages for the largest cities:

Boats and outboard motors follow a different rule; see sales tax on boats. Rules can change, so check for new legislation with the Oklahoma Tax Commission.

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

What is the sales tax on a car in Oklahoma?

For vehicle sales on or after July 1, 2017 that are subject to vehicle excise tax, the state sales tax is 1.25% of the purchase price, and these sales are not subject to city or county sales tax, under OAC 710:65-19-215.

Is trade-in value deducted before the 1.25% tax?

No. The rule bases the 1.25% on the purchase price before any trade-in credit or discount.

How much is the excise tax on a used car?

MuniRevenue does not publish a used vehicle excise figure because the tiers are not verified here. Use the Service Oklahoma sales and excise tax calculator or confirm with the Oklahoma Tax Commission.

More Oklahoma sales tax guides

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

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