Key figures
Oklahoma receivables
2026, with sources
A threshold that counts only taxable sales
Since January 1, 2023 a remote seller has Oklahoma nexus with $100,000 or more in taxable sales of products in the current or previous calendar year. There is no transaction test, and sales through a marketplace facilitator that collects for the seller are excluded. Before 2023 the test counted only taxable sales of tangible goods; before November 2019 it was $10,000.
Because the threshold counts taxable sales, the order of questions is: is what we sell taxable in Oklahoma? If not — as with most SaaS — the threshold never trips.
State, county and city rates
The state rate is 4.5%, and counties and cities levy their own sales taxes on top; the Tax Commission’s own example uses a combined 9.5%. Oklahoma is a full member of the Streamlined Sales Tax Agreement, so remote sellers can register through the Streamlined system and use its rate and boundary databases.
An example
A startup selling a $600 hardware device plus a $50-a-month monitoring subscription ships 300 devices a year to Oklahoma: $180,000 of taxable device sales, so it has nexus. It collects 4.5% plus the local rate on each device and nothing on the subscription, as long as the subscription is separately stated. Credits left on customer accounts eventually become unclaimed property reported to the State Treasurer.
Deadlines
- On the frequency the OTC assigns, by the 20thSales tax return through OkTAP
The federal baseline
This page covers what Oklahoma adds. The federal rules underneath it apply here too.
Common questions
Do I charge Oklahoma sales tax on SaaS?
Generally no. Oklahoma’s sales tax is levied on gross receipts from tangible personal property and a list of specific services, and access to hosted software is not one of them. A company that also sells hardware or other goods into Oklahoma does collect on those.
Do my SaaS sales count toward Oklahoma’s threshold?
Only taxable sales count, so a pure SaaS company with no taxable Oklahoma sales never reaches the $100,000 threshold. Sales made through a marketplace facilitator that collects Oklahoma tax for you are excluded too.
Receivables next door
- KSKansas receivablesKansas’s nexus threshold is $100,000 of all sales to Kansas customers, exempt ones included. Remotely accessed SaaS is generally not taxable; the state rate is 6.5% plus local.
- MOMissouri receivablesMissouri’s economic nexus is $100,000 in taxable sales with no transaction test, and by regulation SaaS is not taxable. The state rate is 4.225% before local taxes.
- ARArkansas receivablesArkansas nexus is $100,000 or 200 taxable transactions. It taxes digital goods but generally not SaaS, at 6.5% state plus city and county tax.
- TXTexas receivablesTexas taxes SaaS as a data processing service on 80% of the charge, at 6.25% plus up to 2% local. Remote sellers register at $500,000 of Texas revenue.
- NMNew Mexico receivablesNew Mexico taxes gross receipts, not sales: 4.875% state plus local, on services and software licenses, sourced to the customer. Remote sellers are in at $100,000.
- COColorado receivablesA 2.9% state sales tax, a $100,000 nexus threshold, and home-rule cities that write their own rules. The state doesn’t tax SaaS; Denver and some other cities do.
Founder guides on this
- Sales taxSales tax nexus for startups: when you owe tax in a stateSince Wayfair, selling into a state can create a sales tax obligation. How economic nexus works, why SaaS is taxable in some states and when to register.
- RevenueDeferred revenue for SaaS startups, explainedAn annual prepayment is cash today and revenue over a year. How deferred revenue works under ASC 606, why it’s a liability, and the schedule behind it.
- StripeHow to reconcile Stripe payouts to your booksA Stripe payout is charges less fees, refunds and disputes, batched across days. How to book it gross, tie it to the bank, and keep revenue right.
More of the Oklahoma guide
- AccountingAccounting and state tax in OklahomaCorporate tax, conformity to federal rules, apportionment and what it does to your books
- PayablesPayables and contractors in OklahomaPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in OklahomaWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- ComplianceCompliance and filings in OklahomaRegistering to do business, annual reports, franchise tax and the filing calendar
- AdvisoryAdvisory: credits and decisions in OklahomaCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.