Oklahoma § 68-1411 - Additional excise tax on storage, use or other
Full text of Oklahoma Oklahoma Statutes § 68-1411 — Additional excise tax on storage, use or other, with citation guidance and answers to common questions.
§ 68-1411. Additional excise tax on storage, use or other
consumption of tangible personal property.
The board of county commissioners of a county levying a county
sales tax or the governing body of a municipality levying a
municipal sales tax may levy an additional excise tax, at a rate
Oklahoma Statutes - Title 68. Revenue and Taxation
that equals the county or municipal sales tax rate of such county or
municipality, whichever is applicable, on the storage, use or other
consumption of tangible personal property used, stored or consumed
within the county or municipality. This authorization to levy and
impose a county or municipal use tax shall be in addition to the tax
levied by Section 1402 of this title. Such tax shall be paid by
every person storing, using or otherwise consuming, within the
county or municipality, tangible personal property purchased or
brought into the county or municipality.
The tax levy permitted in this section shall not be levied
against tangible personal property intended solely for use outside
the county or municipality, but which is stored in the county or
municipality pending shipment outside the county or municipality or
which is temporarily retained in the county or municipality for the
purpose of fabrication, repair, testing, alteration, maintenance or
other service.
The additional tax levied pursuant to this section shall be paid
at the time of importation or storage of the property within the
county or municipality. This tax shall be assessed to only property
purchased outside Oklahoma.
Any person liable for payment of the tax authorized pursuant to
this section, may deduct from such tax any local, county, or
municipal sales tax previously paid on such goods or services.
However, the amount deducted shall not exceed the amount that would
have been due if the taxes imposed by the county or municipality had
been levied on the sale of such goods or services.
Added by Laws 1980, c. 172, § 1. Amended by Laws 1984, c. 295, § 1,
eff. Jan. 1, 1985; Laws 1998, c. 301, § 12, eff. Jan. 1, 1999; Laws
2004, c. 535, § 12, eff. Nov. 1, 2004.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-1411
What does Oklahoma Statutes § 68-1411 cover?
Section 68-1411 ("Additional excise tax on storage, use or other") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 68-1411?
A common citation format is "Oklahoma Statutes § 68-1411" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 68-1411 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.