Oklahoma sales tax on restaurant meals
For information only, not tax advice
Restaurant meals are prepared food, so they pay the 4.5% state rate plus city and county tax. The 2024 grocery exemption does not cover them.
Prepared food is taxed at the full rate
The Oklahoma Tax Commission treats food from restaurants as prepared food: food intended for and generally ready for immediate consumption, such as food the seller heats, mixes or serves with utensils. Prepared food is taxed at the 4.5% state rate plus the city and county rate. Alcohol and dietary supplements are also taxed at the full rate.
Self-serve fountain drinks and food made by the seller, such as sandwiches, deli and salad items, are taxed too. If a seller's prepared food is more than 75% of its food sales and it provides utensils, all of that seller's food is taxable at the state rate. See sales tax on groceries for what is exempt from the state tax.
Restaurant meal tax rate in the 20 largest cities
| City | Restaurant meals | Groceries |
|---|---|---|
| Oklahoma City | 8.625% to 10.12% | 4.125% to 5.62% |
| Tulsa | 8.517% to 9.7% | 4.017% to 5.2% |
| Norman | 8.75% | 4.25% |
| Edmond | 8.25% | 3.75% |
| Broken Arrow | 8.417% to 9.6% | 3.917% to 5.1% |
| Lawton | 9% | 4.5% |
| Moore | 8.5% | 4% |
| Midwest City | 9.1% | 4.6% |
| Stillwater | 9.313% | 4.813% |
| Owasso | 8.917% to 10.05% | 4.417% to 5.55% |
| Enid | 9.1% | 4.6% |
| Muskogee | 9.999% | 5.499% |
| Shawnee | 9.995% | 5.495% |
| Ardmore | 9.125% | 4.625% |
| Yukon | 8.85% | 4.35% |
| Bartlesville | 8.9% to 9.15% | 4.4% to 4.65% |
| Durant | 9.375% | 4.875% |
| Bixby | 8.917% to 10.1% | 4.417% to 5.6% |
| Claremore | 10% | 5.5% |
| Ada | 9.375% | 4.875% |
The 20 Oklahoma cities with the most sales tax revenue over the last 12 months, in order. Rates are jurisdiction-wide, from the OTC chart for Q4 2026. A city in more than one county shows a range.
The restaurant rate is the same as the general combined rate. Find any other city on the sales tax rate hub. Some cities also levy a lodging tax, which is separate; see Oklahoma lodging tax explained.
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
Are restaurant meals taxed in Oklahoma?
Yes. Food from restaurants is prepared food, which stays subject to the 4.5% state sales tax plus city and county tax.
Did the grocery tax cut apply to restaurants?
No. The August 29, 2024 state exemption covers food and food ingredients. Prepared food, alcohol and dietary supplements remain taxable at the full rate.
Is a tip or delivery fee taxed?
Confirm with the Oklahoma Tax Commission. MuniRevenue has not verified how tips, service charges or delivery fees are treated.
More Oklahoma sales tax guides
- Find the rate for one address
- Sales tax on groceries
- Sales tax on cars
- Sales tax on boats and outboard motors
- Sales tax on utilities
- Manufacturing exemptions
- Back to school sales tax holiday
- Sales tax rate changes by quarter
Oklahoma sales tax rates by city and county | Oklahoma use tax explained
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