Nichols Hills Sales and Use Tax

To:            General Contractors, Sub-Contractors and Property Owners
From:       S. Shane Pate II, City Manager
Date:        August 10, 2017
Subject:   Nichols Hills Sales and Use Tax
In 1994, the Oklahoma Court of Civil Appeals ruled that the “place of delivery” is the
“point of sale” for municipal sales and use tax purposes (
Sales Tax Protest of LTV Energy Product Co., 1994 OK CIV APP 140). Accordingly, all contractors doing business within the City of Nichols Hills (City) shall notify each vendor who delivers materials, and/or equipment for all construction or improvement projects within the corporate limits of the City that they must charge and collect the Nichols Hills sales/use tax rate of 4% along with Oklahoma State sales and use tax, and remit same to the Oklahoma Tax Commission.

The County/City code to use on the sales tax remittance form is “5516”. Please contact
the Oklahoma Tax Commission at (405) 521-3160 or for information and/or forms to remit taxes.

The City of Nichols Hills and the Oklahoma Tax Commission appreciate your help and
cooperation in this most important manner, and ensures the continuance of dedicated services to the residents of the City of Nichols Hills.


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