{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2103","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2103","heading":"Tax on transfer of legal ownership, use and first","body":"registration of vehicles — Credit.\n\nA. 1. Except as otherwise provided in Sections 2101 through\n\n2108 of this title, there shall be levied an excise tax upon the\n\ntransfer of legal ownership of any vehicle registered in this state\n\nand upon the use of any vehicle registered in this state and upon\n\nthe use of any vehicle registered for the first time in this state.\n\nExcept for persons that possess an agricultural exemption pursuant\n\nto Section 1358.1 of this title, the excise tax shall be levied upon\n\ntransfers of legal ownership of all-terrain vehicles and motorcycles\n\nused exclusively off roads and highways which occur on or after July\n\n1, 2005, and upon transfers of legal ownership of utility vehicles\n\nused exclusively off roads and highways which occur on or after July\n\n1, 2008. The excise tax for new and used all-terrain vehicles,\n\nutility vehicles and motorcycles used exclusively off roads and\n\nhighways shall be levied at four and one-half percent (4 1/2%) of\n\nthe actual sales price of each new and used all-terrain vehicle and\n\nmotorcycle used exclusively off roads and highways before any\n\ndiscounts or credits are given for a trade-in. Provided, the\n\nminimum excise tax assessment for such all-terrain vehicles, utility\n\nvehicles and motorcycles used exclusively off roads and highways\n\nshall be Five Dollars ($5.00). The excise tax for new vehicles\n\nshall be levied at three and one-fourth percent (3 1/4%) of the\n\nvalue of each new vehicle. The excise tax for used vehicles shall\n\nbe as follows:\n\na. from October 1, 2000, until June 30, 2001, Twenty\n\nDollars ($20.00) on the first One Thousand Dollars\n\n($1,000.00) or less of value of such vehicle, and\n\nthree and one-fourth percent (3 1/4%) of the remaining\n\nvalue of such vehicle,\n\nb. for the year beginning July 1, 2001, and ending June\n\n30, 2002, Twenty Dollars ($20.00) on the first One\n\nThousand Two Hundred Fifty Dollars ($1,250.00) or less\n\nof value of such vehicle, and three and one-fourth\n\npercent (3 1/4%) of the remaining value of such\n\nvehicle, and\n\nc. for the year beginning July 1, 2002, and all\n\nsubsequent years, Twenty Dollars ($20.00) on the first\n\nOne Thousand Five Hundred Dollars ($1,500.00) or less\n\nof value of such vehicle, and three and one-fourth\n\npercent (3 1/4%) of the remaining value of such\n\nvehicle.\n\n2. There shall be levied an excise tax of Ten Dollars ($10.00)\n\nfor any:\n\na. truck or truck-tractor registered under the provisions\n\nof subsection A of Section 1133 of Title 47 of the\n\nOklahoma Statutes, for a laden weight or combined\n\nladen weight of fifty-five thousand (55,000) pounds or\n\nmore,\n\nb. trailer or semitrailer registered under subsection C\n\nof Section 1133 of Title 47 of the Oklahoma Statutes,\n\nwhich is primarily designed to transport cargo over\n\nthe highways of this state and generally recognized as\n\nsuch, and\n\nc. frac tank, as defined by Section 54 of Title 17 of the\n\nOklahoma Statutes, and registered under subsection C\n\nof Section 1133 of Title 47 of the Oklahoma Statutes.\n\nExcept for frac tanks, the excise tax levied pursuant to this\n\nparagraph shall not apply to special mobilized machinery, trailers,\n\nor semitrailers manufactured, modified or remanufactured for the\n\npurpose of providing services other than transporting cargo over the\n\nhighways of this state. The excise tax levied pursuant to this\n\nparagraph shall also not apply to pickup trucks, vans, or sport\n\nutility vehicles.\n\n3. The tax levied pursuant to this section shall be due at the\n\ntime of the transfer of legal ownership or first registration in\n\nthis state of such vehicle; provided, the tax shall not be due at\n\nthe time of the issuance of a certificate of title for an all-\n\nterrain vehicle, utility vehicle or motorcycle used exclusively off\n\nroads and highways which is not required to be registered but which\n\nthe owner chooses to register pursuant to the provisions of\nthe\n\ntime of the transfer of legal ownership or first registration in\n\nthis state of such vehicle; provided, the tax shall not be due at\n\nthe time of the issuance of a certificate of title for an all-\n\nterrain vehicle, utility vehicle or motorcycle used exclusively off\n\nroads and highways which is not required to be registered but which\n\nthe owner chooses to register pursuant to the provisions of\n\nsubsection B of Section 1115.3 of Title 47 of the Oklahoma Statutes,\n\nand shall be collected by Service Oklahoma or an appointed licensed\n\noperator, at the time of the issuance of a certificate of title for\n\nany such vehicle. In the event an excise tax is collected on the\n\ntransfer of legal ownership or use of the vehicle during any\n\ncalendar year, then an additional excise tax must be collected upon\n\nall subsequent transfers of legal ownership. In computing the motor\n\nvehicle excise tax, the amount collected shall be rounded to the\n\nnearest dollar. The excise tax levied by this section shall be\n\ndelinquent from and after the thirtieth day after the legal\n\nownership or possession of any vehicle is obtained. Any person\n\nfailing or refusing to pay the tax as herein provided on or before\n\ndate of delinquency shall pay in addition to the tax a penalty of\n\nOne Dollar ($1.00) per day for each day of delinquency, but such\n\npenalty shall in no event exceed the amount of the tax. Of each\n\ndollar penalty collected pursuant to this subsection:\n\na. fifty cents ($0.50) shall be apportioned as provided\n\nin Section 1104 of this title, and\n\nb. fifty cents ($0.50) shall be deposited in the General\n\nRevenue Fund for the fiscal year beginning on July 1,\n\n2011, and for all subsequent fiscal years, shall be\n\ndeposited in the State Highway Construction and\n\nMaintenance Fund.\n\nB. The excise tax levied in subsection A of this section and\n\nassessed on all commercial vehicles registered pursuant to Section\n\n1120 of Title 47 of the Oklahoma Statutes and trailers and\n\nsemitrailers registered under subsection C of Section 1133 of Title\n\n47 of the Oklahoma Statutes to transport cargo over the highways of\n\nthis state shall be in lieu of all sales and use taxes levied\n\npursuant to the Sales Tax Code or the Use Tax Code. The transfer of\n\nlegal ownership of any motor vehicle as used in this section and the\n\nSales Tax Code and the Use Tax Code shall include the lease, lease\n\npurchase or lease finance agreement involving any truck in excess of\n\neight thousand (8,000) pounds combined laden weight or any truck-\n\ntractor provided the vehicle is registered in Oklahoma pursuant to\n\nSection 1120 of Title 47 of the Oklahoma Statutes or any frac tank,\n\ntrailer, semitrailer or open commercial vehicle registered pursuant\n\nto Section 1133 of Title 47 of the Oklahoma Statutes. The excise\n\ntax levied pursuant to this section shall not be subsequently\n\ncollected at the end of the lease period if the lessee acquires\n\ncomplete legal title of the vehicle.\n\nC. The provisions of this section shall not apply to transfers\n\nmade without consideration between:\n\n1. Husband and wife;\n\n2. Parent and child; or\n\n3. An individual and an express trust which that individual or\n\nthe spouse, child or parent of that individual has a right to\n\nrevoke.\n\nD. 1. There shall be a credit allowed with respect to the\n\nexcise tax paid for a new vehicle which is a replacement for:\n\na. a new original vehicle which is stolen from the\n\npurchaser/registrant within ninety (90) days of the\n\ndate of purchase of the original vehicle as certified\n\nby a police report or other documentation as required\n\nby Service Oklahoma, or\n\nb. a defective new original vehicle returned by the\n\npurchaser/registrant to the seller within six (6)\n\nmonths of the date of purchase of the defective new\n\noriginal vehicle as certified by the manufacturer.\n\n2. The credit allowed pursuant to paragraph 1 of this\na police report or other documentation as required\n\nby Service Oklahoma, or\n\nb. a defective new original vehicle returned by the\n\npurchaser/registrant to the seller within six (6)\n\nmonths of the date of purchase of the defective new\n\noriginal vehicle as certified by the manufacturer.\n\n2. The credit allowed pursuant to paragraph 1 of this\n\nsubsection shall be in the amount of the excise tax which was paid\n\nfor the new original vehicle and shall be applied to the excise tax\n\ndue on the replacement vehicle. In no event shall the credit be\n\nrefunded.\n\nE. Despite any other definitions of the terms \"new vehicle\" and\n\n\"used vehicle\", to the contrary, contained in any other law, the\n\nterm \"new vehicle\" as used in this section shall also include any\n\nvehicle of the latest manufactured model which is owned or acquired\n\nby a licensed used motor vehicle dealer which has not previously\n\nbeen registered in this state and upon which the motor vehicle\n\nexcise tax as set forth in this section has not been paid. However,\n\nupon the sale or transfer by a licensed used motor vehicle dealer\n\nlocated in this state of any such vehicle which is the latest\n\nmanufactured model, the vehicle shall be considered a used vehicle\n\nfor purposes of determining excise tax.\n\nF. The provisions of this section shall not apply to state\n\ngovernment entities.","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":"21624eacde8252e700a881a214b54b0bbbe968ae2b4fc61f69731bd7bb5b0f6f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2102","next":"us-ok/okla.-stat.-tit.-68-68-2103.1"},"notice":"GroundRules: Original legal text. Not legal advice."}