November sales tax collections were a mixed bag for Garvin County municipalities heading into the holiday season, according to the latest distribution of sales and use tax report released by the Oklahoma Tax Commission Jan. 9. Sales tax is charged on transfers of property and service inside the state, while use tax is charged on property brought into the state for use or consumption, often through online sales.
Pauls Valley saw the largest decrease in sales tax collections compared to the same period in 2024, pulling in $44,796 less than the year before. Lindsay posted to largest increase in sales tax collections up $18,951 compared the same period the previous year Use tax collections were stronger, with only Lindsay and Wynnewood posting decreases over the same period in 2024.
| January Sales & Use Tax Disbursements | ||||||||
|---|---|---|---|---|---|---|---|---|
| ------------------- Sales Tax ---------------------- | ------------------- Use Tax -------------------- | |||||||
| City | Tax Rate | 2026 | 2025 | Difference | 2026 | 2025 | Difference | |
| Elmore City | 0.04 | $21,821.75 | $26,327.03 | (-$4,505.28) | $10,509.59 | $9,702.13 | $807.46 | |
| Foster | 0.04 | $11,662.72 | $13,952.75 | (-2,290.03) | $3,485.86 | $1,388.60 | $2,097.26 | |
| Lindsay | 0.04 | $262,007.72 | $243,056.72 | $18,951.00 | $36,768.92 | $37,319.32 | (-$550.40) | |
| Maysville | 0.04 | $31,454.61 | $25,825.74 | $5,628.87 | $10,401.74 | $0 | $10,401.74 | |
| Paoli | 0.03 | $4,769.32 | $3,981.65 | $787.67 | $3,437.68 | $3,373.53 | $64.15 | |
| Pauls Valley | 0.045 | $695,519.35 | $740,315.76 | (-$44,796.41) | $103,327.09 | $86,675.68 | $16,651.41 | |
| Stratford | 0.04 | $46,839.61 | $46,843.55 | (-$3.94) | $16,527.50 | $16,252.44 | $275.06 | |
| Wynnewood | 0.045 | $77,684.65 | $77,193.22 | $491.43 | $26,683.99 | $29,022.30 | (-$2,338.31) | |
| Garvin County | 0.0075 | $285,630.88 | $323,464.94 | (-$37,834.06) | $68,796.18 | $56,634.73 | $12,161.25 | |
According to the Tax Commission, the total disbursement of $212,922,452 in sales tax collections returned to cities and towns statewide reflected an increase of $3,150,535 from the $209,771,917 distributed to them in January last year. The use tax disbursement to cities and towns was $44,778,983.
In county returns, the counties shared in a $36,800,011 sales tax disbursement and $9,719,762 in a use tax disbursement.
The January 9, 2026, distribution of sales tax collections by the Oklahoma Tax Commission primarily represents local tax receipts from November business. Companies that remit more than $2,500 monthly in sales tax receipts are required to file and pay electronically. The monies they reported this period represent sales from November 16-30 and estimated sales from December 1-15.