Oklahoma Administrative Code
Title 260 - Office of Management and Enterprise Services
Chapter 135 - Service Oklahoma
Subchapter 7 - Motor Vehicle
Part 45 - VEHICLE SALES TAX AND MOTOR VEHICLE EXCISE TAX
Section 260:135-7-243 - Determining correct excise rate

Universal Citation: OK Admin Code 260:135-7-243

Current through Vol. 42, No. 1, September 16, 2024

(a) Rate on sale of new vehicle by dealer. A new vehicle being sold by a dealer for the first time will always be assessed the new vehicle rate, regardless of model year. Should that vehicle be resold during the same year, the used vehicle rate would be used.

(b) Rates on used vehicles. The rate of excise tax on vehicles is set by statute.

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