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Oklahoma Statewide Rule

Oklahoma Short-Term Rental Tax: 4.5% State Sales Tax

Some RestrictionsApplies statewide across Oklahoma (2026)

Key Facts

State sales tax rate
4.5% (68 O.S. § 1354)
Applies to
Rooms furnished by hotels, motels, STRs
Collected by
Oklahoma Tax Commission
Marketplace platforms
Must register and remit
Local taxes
City/county sales + lodging tax added
Last verified: July 31, 2026

Summary

Oklahoma applies its 4.5% state sales tax to every short-term rental stay under 68 O.S. § 1354(A)(7), which taxes the furnishing of rooms by hotels, motels, lodging houses, and tourist camps. The Oklahoma Tax Commission registers operators and collects the tax.

A. There is hereby levied upon all sales, not otherwise exempted in the Oklahoma Sales Tax Code, an excise tax of four and one-half percent (4.5%) of the gross receipts or gross proceeds of each sale of the following: ... 7. Service of furnishing rooms by hotel, apartment hotel, public rooming house, motel, public lodging house, or tourist camp;

View official code

Full Breakdown

Section 1354(A) levies a 4.5% excise tax on gross receipts, and paragraph 7 names "furnishing rooms by hotel, apartment hotel, public rooming house, motel, public lodging house, or tourist camp": language the Oklahoma Tax Commission applies to Airbnb and VRBO stays. Marketplace facilitators such as Airbnb must register and remit under Oklahoma's sales tax code, while direct-booking hosts remit themselves. This 4.5% is the statewide floor: cities and counties add their own sales tax plus voter-approved municipal lodging taxes on top, so a guest's total bill runs well above 4.5%.

Violations & Penalties

Failing to collect or remit the 4.5% tax exposes an operator to Oklahoma Tax Commission assessment plus interest and penalties, and the agency can issue a tax warrant to lien and seize assets.

Frequently Asked Questions

Does Oklahoma charge state sales tax on Airbnb and VRBO stays?
Yes. The 4.5% state sales tax under 68 O.S. § 1354(A)(7) applies to furnishing rooms, which the Oklahoma Tax Commission treats as covering short-term rentals.
Is there a separate statewide lodging or occupancy tax?
No statewide occupancy tax exists. Beyond the 4.5% state sales tax, lodging taxes are municipal: cities levy them by voter approval under Title 68, so rates differ by city.
Who remits the tax for an Airbnb booking?
As a marketplace facilitator, Airbnb registers with the Oklahoma Tax Commission and remits the state sales tax for the host. Direct bookings require the host to collect and remit.

Sources

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