Sales Tax Obligations of Purchasers in Oklahoma

Oklahoma imposes various requirements on purchasers doing business in Oklahoma. We recommend that you go through the items below to help you with the most frequently asked questions concerning purchasers and sales and use tax issues.

Tax exemption certificates. An exemption certificate may be issued by a purchaser of a nontaxable item. The exemption certificate may be based on the type of transaction (such as a resale exemption) or on the item itself.

Resale exemptions. In Oklahoma, sales for resale are exempt when made to retailers, provided that it is made to a person to whom sales tax permits have been issued. You're required to provide the vendor with your sales tax permit number. In addition to furnishing your sales tax number, you must certify in writing to the vendor that you are engaged in the business of reselling the articles purchased.

Resale exemption certificate. In Oklahoma, a certification for resale may be made on the bill, invoice, or sales slip retained by the vendor or by furnishing a certification letter containing the following information:

  • your name and address as the purchaser
  • your sales tax permit number
  • a statement that you are engaged in the business of reselling the articles purchased
  • a statement that the articles purchased are purchased for resale
  • your signature as the purchaser (or the signature of a person authorized to legally bind you as the purchaser)

The above certification can be made with the Multistate Certificate or the Oklahoma Exemption Certificate, or a certification that the purchaser is engaged in the business of reselling the articles purchased can be made on the bill, invoice, or sales slip retained by the vendor. The vendor is relieved of liability for sales tax if the vendor, in good faith, accepts from you a properly completed documentation certified by the Tax Commission that you are exempt from tax.

Blanket resale certificates. Sellers may accept blanket certificates from you as a purchaser if you repeatedly purchase the same type of property or service for processing or resale. If you are a regular purchaser you can furnish the above certification letter once, but you must then notify the seller of all subsequent purchases that are not for resale and remit the tax.

Purchases from out-of-state vendors. In Oklahoma, property brought into the state on which a sales or use tax has been paid in another state equal to or in excess of the Oklahoma tax is not subject to tax in Oklahoma.

Related Resources

Sales Tax Obligations of Sellers in Oklahoma

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