Article: 50442

Overview 

If you made purchases from out-of-state or online retailers who did not collect Oklahoma sales tax, you are required to report and pay Oklahoma use tax on those purchases. This ensures tax compliance for goods used, stored, or consumed in Oklahoma. 

Who Needs to Report Use Tax? 

You must report use tax if: 

• You purchased tangible personal property (e.g., electronics, furniture, clothing) from an out-of-state or online vendor that did not charge Oklahoma sales tax, and 

• The total of such purchases exceeds the allowable exemption threshold, or 

• You wish to voluntarily comply with Oklahoma’s use tax requirements. 

Note: Use tax is equal to the Oklahoma sales tax rate that would have been charged if the purchase had been made in-state. 

How to Report 

1. Navigate to the State Taxes section on the left-hand side of the screen. 

2. Click the link: “I’d like to see the forms I’ve filled out or search for a form.” 

3. In the dropdown menu, select Oklahoma. 

4. Click on the General tab. 

5. Open screen Oklahoma Use Tax. 

6. Enter all applicable information.  

7. Click ‘Save’ once complete. 

Additional Resources 

For further guidance, see:  

• OK Form 511 Instruction Packet (2024) 

• OK Form 511NR Instruction Packet (2024)