{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1411","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1411","heading":"Additional excise tax on storage, use or other","body":"consumption of tangible personal property.\n\nThe board of county commissioners of a county levying a county\n\nsales tax or the governing body of a municipality levying a\n\nmunicipal sales tax may levy an additional excise tax, at a rate\n\nthat equals the county or municipal sales tax rate of such county or\n\nmunicipality, whichever is applicable, on the storage, use or other\n\nconsumption of tangible personal property used, stored or consumed\n\nwithin the county or municipality. This authorization to levy and\n\nimpose a county or municipal use tax shall be in addition to the tax\n\nlevied by Section 1402 of this title. Such tax shall be paid by\n\nevery person storing, using or otherwise consuming, within the\n\ncounty or municipality, tangible personal property purchased or\n\nbrought into the county or municipality.\n\nThe tax levy permitted in this section shall not be levied\n\nagainst tangible personal property intended solely for use outside\n\nthe county or municipality, but which is stored in the county or\n\nmunicipality pending shipment outside the county or municipality or\n\nwhich is temporarily retained in the county or municipality for the\n\npurpose of fabrication, repair, testing, alteration, maintenance or\n\nother service.\n\nThe additional tax levied pursuant to this section shall be paid\n\nat the time of importation or storage of the property within the\n\ncounty or municipality. This tax shall be assessed to only property\n\npurchased outside Oklahoma.\n\nAny person liable for payment of the tax authorized pursuant to\n\nthis section, may deduct from such tax any local, county, or\n\nmunicipal sales tax previously paid on such goods or services.\n\nHowever, the amount deducted shall not exceed the amount that would\n\nhave been due if the taxes imposed by the county or municipality had\n\nbeen levied on the sale of such goods or services.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"624ca6db0780d8f19c50a3765155783ed94c228cc0dae377e40e59cdec6c41d8","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1409","next":"us-ok/okla.-stat.-tit.-68-68-1501"},"notice":"GroundRules: Original legal text. Not legal advice."}