410 W MAIN ST • ARDMORE, OK 73401
(580) 223-6162 • Fax: (580) 223-7825

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Private and corporate citizens of Ardmore and Carter County, Oklahoma enjoy one of the lowest tax burdens in the United States.

Corporate taxes
Corporate income tax State City County
Rate (range) 6.00% 0 0
(out of state apportioned)
None NA NA
Federal taxes deductible No NA NA
Accelerated depreciation permitted
(with some exceptions)
Gross receipts tax by business type 0 0 0
Franchise tax State City County
Formula $1.25 per $1000 of employed capital 0 0
Sales tax rate by utility      
Electric 4.5% 3.75% .50%
Natural gas 4.5% 3.75% .50%
Fuel oil     0
Water     0
Sewer     0
Hazardous waste disposal     0
Local 4.5% 3.75% 0
Long distance 4.5% 3.75% 0
Long distance out of state 4.5% 3.75% 0
Machinery or equipment subject to sales/use tax
Production No
Non-production (exempt if used in mfg process) Yes
Pollution control Yes
Office furniture/fixtures/equipment Yes
Sales/use tax on...
Office building construction materials Yes
Industrial building materials Yes
Manufacturing raw materials No
Standard software (exempt if used in mfg process) Yes
Customer software No
Subject to personal property tax
Production machinery and equipment Yes
Non-production machinery and equipment Yes
Pollution control No
Inventory Yes (Freeport Exemptions available)
Raw materials Yes
Work in progress Yes
Finished goods Yes
Freeport legislation Yes
Applicable to warehousing Yes
Applicable to manufacturing Yes
Goods stored in a public warehouse Yes
Office furniture/fixtures Yes
Computer equipment Yes
Workstations Yes
Telephones Yes
Furniture Yes
Company vehicles (unless tagged) Yes
Standard software Yes
Custom software Yes
Sources: Oklahoma Tax Commission, City of Ardmore, Carter County
"From Day One, the ADA was by our side and helped the team in Marietta, Love County (just south of Ardmore, Oklahoma), and the State. It is amazing what this individual can do!"

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Senior Vice President Logistics, Dollar Tree

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410 W MAIN ST • ARDMORE, OK 73401
(580) 223-6162 • Fax: (580) 223-7825