Adopted by OTC on September 3, 2025; pending Gubernatorial approval.
Pursuant to 75 O.S. § 303(B), the Oklahoma Tax Commission is providing Notices of Rulemaking Intent, Rule Impact Statements, and the Proposed Rules for public comment. Information for submitting comments can be found in the Notice of Rulemaking documents linked below.
Chapter 1 - Administration Operations
Chapter 65 - Sales and Use Tax
Oklahoma Tax Commission administrative rules are published in Title 710 of the Oklahoma Administrative Code. Access the online version of the Oklahoma Administrative Code (OAC) here on the Oklahoma Secretary of State's Office of Administrative Rules website; select "View Code" from the menu, then click "Title 710" to access the Oklahoma Tax Commission's rules.
The rules below are unofficial copies of the Oklahoma Tax Commission's rules.
| Chapter | Topic | Effective Date |
| Chapter 1 | 7/15/2025 | |
Chapter 10
|
8/11/2024 Eff. 10/3/2025 |
|
| Chapter 15 | 8/11/2024 | |
| Chapter 20 | 7/15/2025 | |
| Chapter 22 | 8/11/2023 |
|
| Chapter 23 | 8/25/2016 | |
| Chapter 25 | 7/15/2025 | |
| Chapter 30 | 8/11/2023 | |
| Chapter 35 | 9/1/2021 | |
| Chapter 40 | 8/11/2024 | |
| Chapter 45 | Gross Production | 7/15/2025 |
| Chapter 50 | 7/15/2025 | |
| Chapter 55 | 7/15/2025 | |
| Chapter 60 | 5/19/2022 |
|
| Chapter 65 | 7/15/2025 | |
| Chapter 70 | 7/15/2025 | |
| Chapter 75 | 7/1/2007 | |
| Chapter 80 | 7/1/1999 | |
| Chapter 85 | 7/15/2025 | |
| Chapter 90 | 8/11/2023 |
|
| Chapter 95 | Miscellaneous Areas of Regulatory and Administrative Authority |
7/15/2025 |
