Oklahoma Municipal League
201 N.E. 23rd, Oklahoma City, OK 73105, (405) 528-7515; (800) 324-6651; Fax (405) 528-7560

Sales & Use Tax

Sales & Use Tax

Sales & Use Tax

Municipal Enforcement Options

- Prosecution in Municipal Court:  sample ordinances and forms
Bartlesville Prosecution ordinance   
Choctaw Sales Tax Delinquency letter 
Muskogee Prosecution ordinance and forms

- Independent Audit Program
What is this program?
How does a municipality begin?
Flow chart of the process
Opting out of an audit 
Delegation of authority

- Local Compliance Activty Authorized (SB 750)
New Tool for Collecting Local Sales Tax Available Now: 
An important new tool is available for you to increase collections of your sales and use tax. Your knowledge of your community can now directly be brought to bear for local compliance of municipal and state law, SB750. Posted 7/12

- Municipal Warrant Intercept Registration Form

Sales Tax Exemptions

Grocery Sales Tax Death Fact Sheet 
State Could Save $259 Million by Eliminating Some Tax Credits and Exemptions 

Use Tax

- The Use Tax and You 
- Sample Use Tax Ordinance