OKLAHOMA STATE POINT OF PURCHASE SALES TAX EXEMPTION
The Point of Purchase Sales Tax Exemption exempts qualified film productions from paying sales tax on property or services related to the film production. There is no minimum budget or expenditure requirement to take advantage of this incentive. The state’s current sales tax is 4.5%. Local taxes, which vary from city to city and county to county, average between 3% and 4%. There is not a deadline to apply to this program, but it does typically take 3-4 weeks to process the application. If you would like more information, please contact David Francis at the Oklahoma Tax Commission (information included below).
David Francis
Business Registration Manager
City/County Services Manager
Phone: 405.522.4950
dfrancis@tax.ok.gov
This Point of Purchase Sales Tax Exemption cannot be used in conjunction with the Filmed in Oklahoma Act Rebate Program.
The Point of Purchase Sales Tax Exemption is facilitated by the Oklahoma Tax Commission. Download and complete the Point of Purchase Sales Tax Exemption form HERE (pdf). Submit to the Oklahoma Tax Commission by mailing the completed form to the following address:
Oklahoma Tax Commission
P.O. Box 26920
Oklahoma City, OK, 73126
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