Sales Tax 

• Purchases by the University

  Oklahoma State University, a governmental entity of the State of Oklahoma, is exempt from Oklahoma sales and use taxes under Title 68, Section 1356(1) of the Oklahoma Statutes (2001). Therefore, the university's direct purchases of tangible personal property or services are exempt from Oklahoma sales tax when used for its exempt functions and activities as an educational institution.

  This sales tax exemption extends to:

   

  • • Suppliers: When purchasing on behalf of the university.
    • Contractors and subcontractors: Who receives a project exemption letter from the university to purchase construction materials directly incorporated into or consumed in the work required to fulfill a specific contract.

   

  This exemption does not apply to personal purchases made by university employees.

• Sales by the University

  Sales by Oklahoma State University of tangible personal property and taxable services are presumed taxable and subject to all applicable state, county, and city sales tax unless the sale is either specifically exempted by law or to a tax-exempt entity that has provided to the University a valid state sale and use tax exemption certificate. 

   

  The University may be relieved of sales tax liability on exempt sales if,

   

  • • They obtain and retain properly executed documents as evidence of the sales tax exemption at or before the sale.
    • Vendors should obtain the necessary document for each exempt sale and retain the copy with the sales invoice for three years from the date of invoice or date of sales tax remittance, whichever is later.
    • If you make a series of exempt sales to the same person, you may obtain the documentation and keep it on file.

   

  If you have any questions concerning the validity of a document or a claimed exemption or need to verify sales tax and agricultural exemption permits contact our office at tax@okstate.edu.

   

  Sales and services between Oklahoma State University departments are not taxable.

   

  The amount of tax the University must collect depends on the combined state, county, and city sales tax rate of the location where the customer receives the tangible personal property or taxable services.

   

  • • If the customer picks up the product at the University, then the tax is based on the University's location (origin sourcing).
    • If the product is delivered, the tax is based on the delivery address (destination sourcing).
• Oklahoma Sales Tax Rates

  Click HERE to look up the applicable City & County rates for your delivery address

• Out of State Sales Tax