Were you a resident of Oklahoma for the entire year? No - you do not qualify to file this form.
Tax credit: your return claiming the sales tax credit must be filed no later than April 15th.
No return: if you are not required to file an Oklahoma income tax return, this form must be filed no later than June 30th.
Amended return: an amended return cannot be filed to claim this credit after the due date.
Not eligible: persons who have received TANF for any month in the year of 2025 will not be eligible for the sales tax credit or refund.
Dependents: do not enter the taxpayer or spouse as a dependent.
| Question | Answer |
|---|---|
| Form Name | Form 538-S |
| Form Length | 3 pages |
| Fillable? | Yes |
| Fillable fields | 70 |
| Avg. time to fill out | 12 min |
| Edition | 2025 |
| Where to send | If you are not filing an income tax return: Oklahoma Tax Commission, PO Box 26800, Oklahoma City, OK 73126-0800 |
| Filing deadline | April 15th with your return; June 30th if you are not required to file an Oklahoma income tax return |
| Matches the agency's file | Yes, checked October 4, 2026 |
| Other names | 538-S, 538S, Form 538, Form 538S, Oklahoma Claim for Credit/Refund of Sales Tax |
| Official source | Form 538-S (Rev 2025), Oklahoma Tax Commission |
Form 538 S isn’t the one you’re looking for?