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Oklahoma Tourism Development Act

Incentive for developers to capture state sales taxes for new tourism projects that attract out of state visitors to new or expanded tourism sites.

Oklahoma’s Tourism Development Act promotes investment in new or expanded tourism sites such as entertainment districts, destination hotels, arenas, museums, theme parks, cultural centers and others. These developments enrich our quality of life and attract at least 25% of its visitors from out-of-state.

Who is eligible?

Developers and qualifying entities operating a tourism attraction project. For projects that meet requirements, the eligible companies may receive sales tax credits or a sales tax incentive payment annually for up to 10 years up to the amount that is revenue-neutral to the state or 25% of the approved development costs, whichever is lower.

How to apply

The eligible company, which may be a developer, of the tourism attraction asset must complete an application and submit it to the Oklahoma Department of Commerce along with: 

  • a business plan that also includes the average number of days it is open to the public;
  • marketing plan that includes plans for the targeting of out-of-state visitors; 
  • a description of the project including maps of the location; 
  • anticipated development costs of the project;  
  • anticipated employment and wages to be paid at the project; and 
  • anticipated revenues and expenses generated at the project. 


If the eligible company is approved, it would receive inducements of up to 25% of development costs or the revenue-neutral incentive as determined by the Oklahoma Department of Commerce, whichever is lower. It is a performance-based incentive from captured state sales taxes associated with the development over the approved time period, which is up to 10 years. 

Examples of Projects Facilitated by the Tourism Development Act: 

Fordson Hotel, Tulsa Club, First National Building, the OAK – an entertainment district 

Analysis and assistance at no cost

Call us today at 800-588-5959 and we’ll get started on a cost/benefit analysis for your business. After your preliminary assessment, we can assist you with the application process.

Get comprehensive, up-to-date information on Oklahoma’s business incentives and taxes.
Get comprehensive, up-to-date information on Oklahoma’s business incentives and taxes.


The materials contained on this website have been prepared by the Oklahoma Department of Commerce for informational purposes only and do not constitute legal or tax advice. This information is subject to change based on judicial interpretation and legislative action. The application of the information is subject to your unique facts and circumstances. YOU SHOULD NOT ACT UPON ANY INFORMATION CONTAINED IN THESE MATERIALS WITHOUT SEEKING YOUR OWN PROFESSIONAL LEGAL AND TAX ADVICE. 

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