- You can claim an exemption for your dependent.
- You are 65 years of age or older by 12/31/2012.
- You have a physical disability constituting a substantial handicap to employment (provide proof-see Form 538-S).
To file for sales tax relief, you must be an Oklahoma resident and physically live in Oklahoma for the entire year. Your total gross household income cannot exceed $20,000 unless one of the following applies: