The Oklahoma Business Activity Tax (BAT)
The Oklahoma Tax Commission created the Business Activity Tax (BAT) in 2010.
BAT applies to all business entities doing business in Oklahoma, including sole proprietorships, partnerships, limited liability companies, trusts, and all types of corporations.
Business entities formerly subject to the Oklahoma Franchise Tax will now be required to file Oklahoma BAT returns.
Oklahoma BAT returns are due annually. Please visit the Oklahoma Tax Commission's Frequently-Asked Questions page for more info.