Oklahoma

OK Sales Tax Claim for Credit or Refund

Authored By: Oklahoma Tax Commission

Information

Claim for Refund or Credit of Oklahoma State Sales Taxes
Form 538-S

You (or your spouse) may be able to take the Sales Tax Relief or Credit if:

  • you were a resident of Oklahoma for the entire year; 
  • your total gross household income is $20,000 or less, OR,
  • your total gross household income was $50,000 or less AND at least one of the following applies:
    • You can claim an exemption for your dependent
    • You and/or your spouse are 65 years of age or older by December 31 of the previous year
    • You have a physical disability constituting handicap to employment

Exceptions:

A person convicted of a felony and who is an inmate in the custody of the Department of Corrections for any portion of the year is not eligible to file a claim for the sales tax relief.

• Individuals living in Oklahoma under a visa do not qualify for the sales tax relief.

• If a taxpayer or spouse died during the tax year, he/she will not qualify for the sales tax credit.