{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2110","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2110","heading":"Rental tax on motor vehicle rentals","body":"\n\nA. There is hereby levied a rental tax of six percent (6%) on\n\nthe gross receipts of all motor vehicle rental agreements as\n\nprovided in this section. This tax shall be levied on any rental\n\nagreement of ninety (90) days or less duration on any motor vehicle\n\nthat is rented to a person by a business engaged in renting motor\n\nvehicles without a driver in Oklahoma, irrespective of the state in\n\nwhich the vehicle is registered. This rental tax shall not apply to\n\nthe following:\n\n1. Any lease agreements;\n\n2. Any truck or truck-tractor registered pursuant to the\n\nprovisions of Section 1120 or Section 1133 of Title 47 of the\n\nOklahoma Statutes having a laden weight or a combined laden weight\n\nof eight thousand (8,000) pounds or more;\n\n3. Any trailer or semitrailer registered pursuant to the\n\nprovisions of Section 1133 of Title 47 of the Oklahoma Statutes.\n\nFor purposes of this section, “vehicle” and “person” shall have the\n\nsame meanings as defined in Section 2101 of this title; or\n\n4. Any shared vehicle upon the purchase of which applicable\n\ntaxes were paid.\n\nB. The rental tax specified in subsection A of this section\n\nshall be apportioned in the manner as provided in Section 2102 of\n\nthis title.\n\nC. A deduction from gross receipts for bad debts shall be\n\nallowed for the rental tax specified in subsection A of this\n\nsection. For purposes of this section, “bad debts” shall have the\n\nsame meaning as defined in Section 1366 of this title.\n\nD. The tax hereby levied shall be collected from the person\n\nrenting the vehicle or shared vehicle driver at the time of the\n\npayment of the rental agreement and shall be due and payable to the\n\nOklahoma Tax Commission by the business engaged in renting these\n\nvehicles or peer-to-peer car sharing program, but only with respect\n\nto shared vehicles upon the purchase of which applicable taxes were\n\nnot paid, on the twentieth day of each month following the month in\n\nwhich payments for rental agreements subject to tax are made. The\n\nTax Commission shall devise such forms as it deems necessary for the\n\norderly collection of this tax and the excise tax and penalty\n\nprovided for in paragraph 10 of Section 2105 of this title.\n\nE. The provisions of this section shall not apply to state\n\ngovernment entities.\n\nF. As used in this section:\n\n1. “Rental agreement” means an agreement of ninety (90) days or\n\nless duration on any motor vehicle that is rented to a person by a\n\nbusiness engaged in renting motor vehicles without drivers in this\n\nstate and includes those peer-to-peer car sharing agreements only\n\ninvolving shared vehicles for which the shared vehicle owner has not\n\npaid the applicable taxes upon purchase of the shared vehicle;\n\n2. “Applicable taxes” means, with respect to shared vehicles\n\npurchased in Oklahoma, motor vehicle excise taxes levied under\n\nSection 2103 of this title and sales taxes levied under Sections\n\n1354 and 1355 of this title. With respect to vehicles not purchased\n\nin Oklahoma, applicable taxes refers to the sales, use, excise or\n\nother tax generally due upon the purchase of a motor vehicle in the\n\njurisdiction in which the shared vehicle was purchased;\n\n3. “Peer-to-peer car sharing program” shall have the same\n\ndefinition set forth in Section 2 of the Peer-to-Peer Car Sharing\n\nProgram Act;\n\n4. “Car sharing program agreement” shall have the same\n\ndefinition set forth in Section 2 of the Peer-to-Peer Car Sharing\n\nProgram Act;\n\n5. “Shared vehicle” shall have the same definition set forth in\n\nSection 2 of the Peer-to-Peer Car Sharing Program Act;\n\n6. “Shared vehicle owner” shall have the same definition set\n\nforth in Section 2 of the Peer-to-Peer Car Sharing Program Act; and\n\n7. “Shared vehicle driver” shall have the same definition set\n\nforth in Section 2 of the Peer-to-Peer Car Sharing Program Act.\n\nG. All collections received by the Oklahoma Tax Commission from\ninition set forth in\n\nSection 2 of the Peer-to-Peer Car Sharing Program Act;\n\n6. “Shared vehicle owner” shall have the same definition set\n\nforth in Section 2 of the Peer-to-Peer Car Sharing Program Act; and\n\n7. “Shared vehicle driver” shall have the same definition set\n\nforth in Section 2 of the Peer-to-Peer Car Sharing Program Act.\n\nG. All collections received by the Oklahoma Tax Commission from\n\nthe tax levied pursuant to this section shall be transferred to\n\nService Oklahoma to be apportioned pursuant to Section 2102 of this\n\ntitle.\n\nH. The Oklahoma Tax Commission is authorized to prescribe rules\n\nand regulations as necessary to implement the provisions of this\n\nsection.","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":"da12d57020fede7c30f95fecbac6f2063ac06cce386b3f877d4126f534d38f85","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-211","next":"us-ok/okla.-stat.-tit.-68-68-212"},"notice":"GroundRules: Original legal text. Not legal advice."}