 |
|
|
| Sales and Use Tax Rate Locator |
|
Information for Cities and Counties
Background The Streamlined Sales Tax Project is an effort by state governments, with input from local governments and the private sector, to simplify and modernize sales and use tax collection and administration. The Project's proposals are in response to the concerns of retailers about the complexities of various states' sales tax laws, as well as the concerns of state and local governments about lost revenue from remote retail sales. For more information about the Project, visit www.streamlinedsalestax.org. The Streamlined Sales and Use Tax Agreement, which was adopted by the Oklahoma Legislature in 2002, implements the Project's proposals. A key feature of the agreement provides that the states will have uniform and simple rules for how they will determine the correct sales or use tax rate for delivery sales. The Oklahoma Tax Commission has developed this tax rate data system to help retailers follow the new rules and ensure that the correct sales and use tax is charged on delivery sales. Municipal Boundary Map Project In 2000, the Oklahoma Legislature authorized the Oklahoma Tax Commission to develop and maintain a centralized digital mapping system for all Oklahoma municipal boundaries. The Commission has worked with municipalities and the University of Oklahoma to develop this mapping system which provides the foundation for the sales and use tax rate data system. View Maps. Restriction on Rate/Boundary Changes, Notification Requirements and Contact Rate Changes Under provisions of Oklahoma law and the Streamlined Sales Tax Agreement, county and municipal sales and use tax rate changes shall become effective on the first day of the calendar quarter following approval by the voters. The county or municipality may provide for a later date by ordinance which shall also be on the first day of a calendar quarter. If the county or municipality levies both a sales and use tax, the rates must be identical. The Oklahoma Tax Commission is required to give notice to all vendors of a rate change at least sixty (60) days prior to the effective date of the rate change. This notice is provided on the Tax Commission's Web site. New Rates. In order to insure that the Commission has the opportunity to provide this notice, all counties and municipalities should notify our office at least seventy-five (75) days prior to the effective date of the rate change. The point of contact for rate changes is Dave Francis, City/County Coordinator of the Taxpayer Assistance Division, P.O. Box 269057, Oklahoma City, OK, 73126-9057, (405) 522-6600. Boundary Changes For sales and use tax purposes, a change in the boundary of a municipality is effective on the first day of a calendar quarter after a minimum of sixty (60) days' notice to vendors. The Tax Commission will provide the necessary notice to vendors. Municipalities should notify our office at least seventy-five (75) days prior to the effective date of the boundary change, to enable the Commission to provide such notice. The point of contact for boundary changes is Troy Frazier, Ad Valorem Division, 2501 N Lincoln Boulevard, Oklahoma City, OK, 73194, (405) 319-8200. How Overlapping Boundaries are Treated, Allocation Process The use of ZIP+4 area codes in the (county and municipal) tax rate data system is intended to define the smallest area to prevent overlapping boundaries. The 4-digit add-on number identifies a geographic segment within a 5-digit zip code area, such as a city block, office building, or any other area designated by the Postal Service. In some ZIP+4 area codes there is an overlap of county and municipal boundaries. When this occurs, the statute provides that the lowest rate in the area shall apply. For example, City A has a combined state and city rate of 8%. City B has a combined state and city rate of 7.5%. If the ZIP+4 area code includes both City A and City B, the data system will assign a combined state and city rate of 7.5%. The collections from an area that includes more than one jurisdiction will be allocated between the jurisdictions based upon population. You may follow the link provided to lookup the ZIP+4 area codes in your city or county and the assigned combined state and local tax rate. You can also contact the Address Management Systems Office of the U.S. Postal Service at (405) 553-6234 for more information about ZIP+4 codes in your area. |