Sales & Use Tax

Sales & Use Tax Receipts
The City of Sallisaw receives sales and use tax remittances monthly from the Oklahoma Tax Commission.

City of Sallisaw Monthly Sales Tax Report

Sales Tax

Under Oklahoma law, state sales tax must be charged and collected on all transfers of title or possession of tangible personal property for valuable consideration that occur within this state. The sales tax is also levied on certain services that are provided in this state. If the transaction occurs within the boundaries of a county or municipality that also levies a sales tax, the applicable county or municipal sales tax must also be charged and collected.

Effective October 1, 2013 the total sales tax rate within Sallisaw city limits is 9.917%. This is broken down as follows:

City sales tax 4.000%
State sales tax 4.500%
County sales tax 1.417%
Total sales tax in city limits 9.917%

From the City's 4.0%, the funds are distributed as follows:
City General Fund 1.0%
Capital improvement 0.5%
Sallisaw Municipal Authority 1.5%
Sallisaw Municipal Authority-Water Treatment Plant Bonds
Sequoyah Hospital Authority 0.5%
Total city portion 4.0%

Use Tax

Use tax is a tax paid on goods purchased outside the State of Oklahoma where the tax was not charged in another state. The most common example is when something is purchased from an out-of-state mail order company. If the mail order company does not collect the Oklahoma tax, the Oklahoma resident is responsible for remitting this tax. The use tax rate in the City of Sallisaw matches the sales tax rate.