USE TAX:

  • The State of Oklahoma requires Oklahoma purchasers to report all purchases that were not taxed and pay tax on those purchases.
  • The tax may be reported and paid on the Oklahoma individual income tax return [Form 511] or by filing a consumer use tax return. [Form 21-1]
  • The referenced forms and corresponding instructions are available on the Oklahoma Tax Commission website, www.tax.ok.gov.
  • Form 21-2 is found by clicking here.