1. (a) Date due; penalty. Sales tax is generally due upon the purchase of a vehicle occurring on or after July 1, 2017 and must be paid within thirty (30) days of such date. After the thirtieth (30th) day, interest is to be collected in addition to the tax due, accruing until paid. After the forty-fifth (45th) day following purchase, a penalty amount is assessed. Sales tax, interest and penalty levy amounts are established by statute.
2. (b) Taxable value. Sales tax assessment is based upon the purchase price of the vehicle before any credit or discount is allowed for a vehicle trade-in.

Added at 41 Ok Reg, Number 23, effective 8-25-24