reglab/statecodes huggingface dataset:
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 23 - Charity Games Tax › Section 710:23-1-3 - Manufacturer records and reporting

Current through Vol. 41, No. 20, July 1, 2024
(a)
Records.
The licensed manufacturer shall maintain copies of sales
			 invoices to licensed distributors in Oklahoma for a minimum of three (3) years.
			 Invoices must include:
(1) Name of
			 manufacturer;
(2) "ABLE" License
			 number of manufacturer;
(3) Name of
			 distributor sold to;
(4) "ABLE"
			 License number of distributor;
(5)
			 Invoice number;
(6) Full
			 description of charity game equipment shipped. The invoice for shipments of
			 bingo faces with the word "Oklahoma" and outline of the state of Oklahoma
			 printed thereon, ("conforming bingo faces") must be designated in such a manner
			 so the Tax Commission can identify the number of conforming bingo faces
			 included in the invoice;
(7) Serial
			 number of equipment. Invoices for bingo sets must contain the serial number of
			 the top sheet; and
(8) Date
			 equipment shipped.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 23 - Charity Games Tax › Section 710:23-1-4 - Distributor operations and reporting

Current through Vol. 41, No. 20, July 1, 2024
(a)
Sales of conforming bingo faces.
A licensed distributor must sell
			 bingo faces, imprinted with the word "Oklahoma" and outline of the state of
			 Oklahoma ("conforming bingo faces"), to licensed organizations, exempt
			 organizations, and exempt entities. Except for sales to veterans'
			 organizations, group homes for mentally disabled individuals, and charitable
			 healthcare organizations, all sales of conforming bingo faces are subject to
			 tax. Conforming bingo faces may not be sold to federally recognized Indian
			 tribes or nations.
(b)
Records and reports required.
The following items apply to records
			 and reports of distributors:
(1) A distributor
			 who sells, leases, or otherwise provides charity game equipment must record the
			 transaction on a sales invoice.
(2) A sales invoice must be on a form
			 approved by the Tax Commission and must contain the following information:
(A) The "ABLE" license number of the
			 distributor;
(B) The name of the
			 licensed organization, entity, or licensed distributor;
(C) The complete business name and address of
			 the organization, entity, or licensed distributor;
(D) The "ABLE" license or "ABLE" exemption
			 permit number of the organization, entity, or licensed distributor;
(E) The invoice number;
(F) The date the equipment was shipped;
(G) A full description of each
			 item of equipment sold;
(H) The
			 serial numbers of the bingo sets, U-Pik-Em game sets, breakopen ticket games,
			 and selection equipment. The invoice for bingo faces must designate whether the
			 bingo faces are conforming bingo faces;
(I) The identity of the manufacturer from
			 which the distributor purchased the equipment;
(J) The date of the sale of the charity game
			 equipment;
(K) The name of the
			 person who ordered the charity game equipment;
(L) Whether the sale was an exempt sale made
			 to a veterans' organization;
(M)
			 Whether the sale was an exempt sale made to a group home for mentally disabled
			 individuals.
(N) Whether the sale
			 was an exempt sale made to a charitable healthcare organization.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 23 - Charity Games Tax › Section 710:23-1-5 - Rentals and leases of charity game equipment

Current through Vol. 41, No. 20, July 1, 2024
(a)
Application of the tax; persons
			 liable for collection and remittance.
The tax imposed by the Act shall
			 apply to the gross rental or lease payment on charity game equipment and must
			 be collected by the licensed distributor and remitted to the Tax Commission for
			 each period the lease or rental payment is received.
(b)
Leases including charity gaming
			 equipment and items not subject to the Act.
If the lease includes both
			 charity game equipment and other items, such as tables, chairs, premises, etc.,
			 the lease amount for the charity game equipment must be separately stated and
			 the charity game tax collected and remitted thereon. Leases of tangible
			 personal property other than charity game equipment are subject to Sales
			 Tax.
Added at 10 Ok Reg 4489,
				eff 8-10-93 (emergency); Added at 11 Ok Reg 3489, eff
				6-26-94
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 23 - Charity Games Tax › Section 710:23-1-6 - Credit allowed distributor

Current through Vol. 41, No. 20, July 1, 2024
(a)
Prior authorization required for credit for damaged or returned
			 items.
Credit for damaged bingo faces, U-Pik-Em bingo game sets,
			 breakopen game tickets and charity game equipment may not be taken by the
			 distributor on the face of the Charity Gaming Tax Report until a valid credit
			 authorization has been received from the Tax Commission.
[See:
710:23-1-15
			 ] The burden of establishing the right to, and the validity of a credit or
			 refund is on the distributor.
(b)
Credit for damaged, miscut, unusable items.
Credit may be allowed
			 against subsequent charity game tax liability of the distributor for bingo
			 faces, U-Pik-Em bingo game sets, breakopen game tickets and charitable game
			 equipment determined upon review by the Tax Commission to be:
(1) Misprinted.
(2) Miscut.
(3) Damaged by a disaster such as flood or
			 fire.
(4) Otherwise unplayable or
			 unusable.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 23 - Charity Games Tax › Section 710:23-1-7 - Organization records and reporting; payment of tax to distributor

Current through Vol. 41, No. 20, July 1, 2024
(a)
Due
			 date.
Charity games taxes levied by 3A O.S. §421 must be paid by
			 the organization to the distributor no later than the fifteenth (15th) day of
			 the calendar month following the month in which the items of charity game
			 equipment were sold to the organization.
(b)
Timely payment to
			 distributor.
If an organization does not make timely payment to the
			 distributor, the distributor may require payment of the tax at the time of any
			 subsequent purchase of charity game equipment by the organization.
[See:
3A O.S. § 422]
(c)
Recordkeeping requirements.
Copies of distributor's invoices or invoices from other sources for bingo
			 faces, U-Pik-Em bingo sets, and breakopen ticket games must be maintained by
			 the organization for a period of three years and shall be made available for
			 inspection by the Tax Commission. Invoices for games in play and inventory must
			 be maintained on the premises where the charity games are conducted.
(d)
Reports filed with United States
			 Treasury.
Each licensed organization that files with the United States
			 Department of the Treasury any reports that are required for organizations
			 exempt from the payment of income tax shall retain a copy of those reports and
			 make them available to the Tax Commission upon request.
Added at 10 Ok Reg 4489,
				eff 8-10-93 (emergency); Added at 11 Ok Reg 3489, eff 6-26-94; Amended at 11 Ok
				Reg 4685, eff 8-15-94 (emergency); Amended at 12 Ok Reg 2621, eff 6-26-95;
				Amended at 15 Ok Reg 2410, eff 6-11-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 23 - Charity Games Tax › Section 710:23-1-8 - Limited exemptions

Current through Vol. 41, No. 20, July 1, 2024
(a)
Use of
			 conforming bingo faces required.
If an exempt entity or exempt
			 organization chooses to use disposable paper bingo faces in conducting charity
			 games, only bingo faces with the word "Oklahoma" and outline of the state of
			 Oklahoma printed thereon ("conforming bingo faces") purchased from a licensed
			 distributor may be used and the tax levied by the Act must be paid.
(b)
Charity game equipment purchased
			 from licensed distributors.
An exempt entity or exempt organization
			 purchasing charity game equipment from a licensed distributor or licensed
			 organization shall pay the tax levied by the Act in the same manner as
			 prescribed for licensed organizations.
(c)
Exemption if tax levied by the Act
			 is paid.
An exempt entity or exempt organization shall be exempt from
			 sales and use tax on any item of charity game equipment purchased by the exempt
			 entity or organization on which tax levied by the Act has been paid.
(d)
Sales of charity game equipment to
			 certain organizations.
The sale of charity game equipment to
			 organizations outlined in (1),(2) and (3) of this subsection is exempt from
			 sales tax and charity games taxes levied pursuant to Section 421 of Title 3A.
(1) Veterans' organizations exempt from
			 taxation pursuant to the provisions of paragraph (4), (7), (8), (10) or (19) of
			 subsection (c) of Section 501 of the United States Internal Revenue Code of
			 1986, as amended,
			 26 U.S.C.,
			 Section 501(c) et
			 seq.,
(2) Group homes for mentally
			 disabled individuals exempt from taxation pursuant to Section 501(c)(3) of the
			 United States Internal Revenue Code of 1986, as amended, and
(3) Charitable healthcare organizations
			 exempt from taxation pursuant to Section 501(c)(3) of the United States
			 Internal Revenue Code of 1986, as amended.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 23 - Charity Games Tax › Section 710:23-1-9 - Recordkeeping and reporting of dual license holders (DLH)

Current through Vol. 41, No. 20, July 1, 2024
(a)
Proper invoicing procedure.
All purchases of charity game equipment by a dual license holder (DLH) from a
			 licensed manufacturer or a licensed distributor must be invoiced to the dual
			 license holder's distributor's license number. Any purchases of charity game
			 equipment by a dual license holder, made from an unlicensed manufacturer or
			 distributor must be invoiced to the DLH's manufacturer license, and then
			 subsequently invoiced from the DLH's manufacturer license to the DLH's
			 distributor license, and reported as a sale on the DLH's manufacturer quarterly
			 report.
(b)
Maintenance of
			 records required.
A record of the form and serial number of all items
			 incorporated into a finished product must be maintained.
(c)
Duty of license holders to keep
			 adequate records and to report variances.
Dual license holders will be
			 subject to the record keeping and reporting requirements applicable to both
			 manufacturers and distributors set out in this Chapter and the Act. Dual
			 license holders must also keep records and report any items of charity game
			 equipment, the components of which were not previously invoiced to the licensee
			 pursuant to (a) of this Section, which are sold to another licensed distributor
			 in this state.
Added at 10 Ok Reg 4489,
				eff 8-10-93 (emergency); Added at 11 Ok Reg 3489, eff 6-26-94; Amended at 14 Ok
				Reg 2693, eff 6-26-97; Amended at 15 Ok Reg 2410, eff 6-11-98; Amended at 16 Ok
				Reg 2643, eff 6-25-99
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 23 - Charity Games Tax › Section 710:23-1-10 - Organizations with employees required to withhold, report and remit Oklahoma income taxes

Current through Vol. 41, No. 20, July 1, 2024
(a)
Compensation made to a person to conduct a charity game.
Compensation for the conduct of a charity game are wages subject to withholding
			 for Oklahoma Income Tax purposes.
(b)
Registration as employer.
Any organization not previously registered with the Tax Commission as an
			 employer which will pay a person or persons to conduct charity games, shall, at
			 the time the organization is issued a license to conduct charity games,
			 register as an employer with the Tax Commission pursuant to the provisions of
			 Chapter 90 of this Title.
Added at 10 Ok Reg 4489,
				eff 8-10-93 (emergency); Added at 11 Ok Reg 3489, eff
				6-26-94
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 23 - Charity Games Tax › Section 710:23-1-11 - Withholding from winnings

Current through Vol. 41, No. 20, July 1, 2024
Winnings from bingo games, U-Pik-Em games, and breakopen ticket
				games which are subject to withholding under the Internal Revenue Code are
				subject to withholding for Oklahoma state tax purposes. Currently, under
				federal law, winnings from bingo games are not subject to withholding. Winnings
				from all other types of charity games are subject to withholding if the amount
				won exceeds three hundred (300) times the amount paid to
				play.
Added at 10 Ok Reg 4489,
				eff 8-10-93 (emergency); Added at 11 Ok Reg 3489, eff
				6-26-94
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 23 - Charity Games Tax › Section 710:23-1-12 - Admissions, concessions and other property subject to sales tax

Current through Vol. 41, No. 20, July 1, 2024
(a)
Admission
			 charges.
The gross receipts received from the sale of admission tickets
			 or fees for admission to a charity game location are subject to sales tax. If
			 admission tickets are sold or fees charged, the value of all free or
			 complimentary admissions provided by an organization is also subject to sales
			 tax and must be reported on the organization's monthly sales tax
			 report.
(b)
Concessions.
Sales of food or drink at a charity game are subject
			 to sales tax. The person making such sales must comply with the Sales Tax Code
			 and Rules of the Tax Commission promulgated thereto.
(c)
Other property.
Sales of
			 tangible personal property other than items on which charity game tax is levied
			 are subject to sales tax. The person making such sales must comply with the
			 Sales Tax Code and Rules of the Tax Commission promulgated thereto.
			 [
See:
Chapter 65 of this Title.]
(d)
Failure to collect, report and
			 remit sales tax.
Failure to collect, report and timely remit sales tax
			 on items subject thereto shall be reported to the Alcoholic Beverage Laws
			 Enforcement Commission, pursuant to 3A O.S. §407.
Added at 10 Ok Reg 4489,
				eff 8-10-93 (emergency); Added at 11 Ok Reg 3489, eff
				6-26-94
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 23 - Charity Games Tax › Section 710:23-1-13 - Returns by organization

Current through Vol. 41, No. 20, July 1, 2024
Organizations required to file an annual return stating items
				of gross income, including gross receipts from bingo games, must file an annual
				return with the Oklahoma Tax Commission. Sales of breakopen tickets which
				subject an organization to federal income tax, likewise subject the
				organization to state income tax.
Added at 11 Ok Reg 4685,
				eff 8-15-94 (emergency); Added at 12 Ok Reg 2621, eff
				6-26-95
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 23 - Charity Games Tax › Section 710:23-1-14 - Printers

Current through Vol. 41, No. 20, July 1, 2024
Printers who imprint the outline of the state of Oklahoma onto
				bingo paper or print U-Pik-Em bingo sets are "manufacturers" pursuant to
				Sections 402(18) and 426(D) of Title 3A of the Oklahoma Statutes and must
				comply with all applicable licensing and reporting requirements. In particular,
				printers must report to the Oklahoma Tax Commission the number of bingo faces
				or U-Pik-Em bingo sets printed, the series and serial numbers of the bingo
				faces, and the name, address, and ABLE license number of the licensed
				distributor for whom the bingo faces were imprinted. In the case of dual
				license holders, the printer shall invoice and report sales as provided by
				710:23-1-9.
Added at 11 Ok Reg 4685,
				eff 8-15-94 (emergency); Added at 12 Ok Reg 2621, eff 6-26-95; Amended at 16 Ok
				Reg 2643, eff 6-25-99
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 23 - Charity Games Tax › Section 710:23-1-15 - Authorization to destroy charity game equipment

Current through Vol. 41, No. 20, July 1, 2024
(a) Each licensed distributor must have
			 available for inspection at its business location, the items for which
			 authorization for destruction is being requested.
(b) The items must be accompanied by a
			 written inventory detailing the type and quantity of each item. Copies of the
			 original purchase invoice(s) from licensed manufacturers, licensed
			 distributors, or printers must be attached.
(c) Authorization may be requested at any
			 time. However, the Oklahoma Tax Commission must be notified when the number of
			 bingo faces, U-Pik-Em bingo game sets, or breakopen game tickets, or any
			 combination thereof, equals or exceeds one million (1,000,000).
(d) Credit is for damaged items and will be
			 authorized only after the licensed distributor has physically destroyed the
			 items. Destruction must be witnessed by an agent of the Oklahoma Tax
			 Commission, who will then issue a credit authorization letter.
[See:
710:23-1-6
			 ]
Added at 11 Ok Reg 4685,
				eff 8-15-94 (emergency); Added at 12 Ok Reg 2621, eff 6-26-95; Amended at 15 Ok
				Reg 2410, eff 6-11-98; Amended at 16 Ok Reg 2643, eff
				6-25-99
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 25 - Coin Operated Vending Devices › Section 710:25-1-1 - Purpose and definitions

Current through Vol. 41, No. 20, July 1, 2024
(a) The
			 provisions of this Chapter have been promulgated for the purpose of compliance
			 with the Oklahoma Administrative Procedures Act, 75 O.S. §§
								250.1
			 et seq, and to facilitate the administration, enforcement, and collection of
			 taxes and other levies enacted by the Oklahoma Legislature with respect to coin
			 operated vending devices.
(b)
"Firmly affixed"
means, for purposes of this
				Chapter, permanently attached, directly to the device, using the adhesive
				provided on the decal, and does
not
include placing the decal on
				the device using any other object, surface, or separate adhesive strip or
				apparatus.
Amended at 14 Ok Reg 3762,
				eff 7-18-97 (emergency); Amended at 15 Ok Reg 2413, eff
				6-11-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 25 - Coin Operated Vending Devices › Section 710:25-1-2 - Annual vending device fee in lieu of sales tax; exclusions

Current through Vol. 41, No. 20, July 1, 2024
(a)
General
			 provisions.
The annual fee paid for vending, music, amusement, and
			 bulk-vending devices shall be in lieu of sales tax. An annual decal is
			 required, depending on the type of device.
(b)
Exclusions.
Devices which
			 are not subject to the fee or decal requirement include:
(1) Machines not used for the purpose of
			 vending tangible personal property or for playing music or for amusement.
			 and
(2) Beginning November 1, 2021,
			 devices that dispense tangible personal property or provide amusement where
			 payment is made solely through the use of a credit or debit card or other
			 electronic or digital payment process. The gross receipts associated with
			 described sales made from these devices are subject to sales
			 tax.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 25 - Coin Operated Vending Devices › Section 710:25-1-3 - Device requiring decal

Current through Vol. 41, No. 20, July 1, 2024
For purposes of administration of the Coin-operated Music and
				Amusement Devices Code, a decal will be required for each machine, regardless
				of the number of coin slots, if the machine can, upon insertion of a coin,
				token or similar object, provide music, amusement or entertainment or dispense
				product(s) separate and apart from any other provider of music, amusement or
				entertainment or dispenser of product(s). The test to determine whether the
				machine can operate separate and apart from any other is whether the provider
				or dispenser can still function if separated from the others to which it is
				attached. When multiple machines are placed on a single stand, each machine
				requires a decal.
Amended at 14 Ok Reg 3762,
				eff 7-18-97 (emergency); Amended at 15 Ok Reg 2413, eff
				6-11-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 25 - Coin Operated Vending Devices › Section 710:25-1-4 - Who must purchase decals

Current through Vol. 41, No. 20, July 1, 2024
For purposes of this Chapter,
"person"
means any
				individual, partnership, limited liability company, association or corporation.
				Every person who owns and has available to the public for operation or who
				permits to be operated in his place of business a coin-operated device shall
				purchase a decal for each device and shall at the same time pay the Commission
				the associated annual fee. The Commission may refuse to issue a decal to any
				person delinquent in payment of decal fees; provided, that notice of its intent
				to refuse the issuance of the decal as required in
				710:25-1-10
				was furnished. [
See:
68 O.S. §§
								1501,
				1503
				]
Amended at 14 Ok Reg 3762,
				eff 7-18-97 (emergency); Amended at 15 Ok Reg 2413, eff
				6-11-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 25 - Coin Operated Vending Devices › Section 710:25-1-5 - Decals for general use

Current through Vol. 41, No. 20, July 1, 2024
A music/amusement device requires a Seventy-five Dollar
				($75.00) annual decal. Coin-operated vending devices which require a coin or
				thing of value of Twenty-five Cents (25¢) or more must display a
				Seventy-five Dollar ($75.00) annual decal. If the device requires a coin or
				thing of value less than Twenty-five Cents (25¢), then an annual decal of
				Ten Dollars ($10.00) will be required. [
See:
68 O.S. §
								1503(A)(1)-(3)
				]
Amended at 28 Ok Reg 934,
				eff 6-1-11; Amended at 29 Ok Reg 523, eff
				5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 25 - Coin Operated Vending Devices › Section 710:25-1-6 - Decals for bulk vending devices

Current through Vol. 41, No. 20, July 1, 2024
For purposes of this Chapter,
"bulk-vending"
is
				defined as a device which dispenses to the purchaser ballpoint pens, combs,
				cigarette lighters, prophylactics, filled capsules, peanuts, gum balls, mints,
				perfume or novelties. All bulk vending devices shall display a decal. The
				annual fee for a bulk vending device decal is dependent upon the number of
				distribution mechanisms and the value of the coin required to activate the
				device. [
See:
68 O.S. §§
								1501(6),
				1503(A)(4)
				]
Amended at 9 Ok Reg 3017,
				eff 7-13-92
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 25 - Coin Operated Vending Devices › Section 710:25-1-7 - Special decals for limited use

Current through Vol. 41, No. 20, July 1, 2024
In those instances where a coin-operated device will be
				available for use by the public for a limited period of time less than one (1)
				year, such as in connection with fairs, carnivals and places of amusements that
				operate only during certain seasons of the year, the Commission will issue a
				special decal for one or more calendar months. The fee for each calendar month
				will be computed on the basis of one-tenth (1/10th) of the annual rate for the
				type of device operated. Each special decal must be firmly affixed, as defined
				by
				710:25-1-1(b),
				to the device for which it is purchased, in the same manner as other decals,
				and may not be transferred to any other machine.
Amended at 14 Ok Reg 3762,
				eff 7-18-97 (emergency); Amended at 15 Ok Reg 2413, eff 6-11-98; Amended at 23
				Ok Reg 2814, eff 6-25-06
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 25 - Coin Operated Vending Devices › Section 710:25-1-8 - Effective dates and renewal periods for decals

Current through Vol. 41, No. 20, July 1, 2024
Coin operated vending device decals are issued for a one (1)
				year period which begins the first day of July and ends the last day of June. A
				provision is made that decals may be purchased in two (2) halves. The
				Commission shall issue decals for the remainder of the fee year upon payment of
				the fee on the basis of the current and remaining half of such fee year.
				[
See:
68 O.S. 1505]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 25 - Coin Operated Vending Devices › Section 710:25-1-9 - Application for decals; affixing decals; refunds

Current through Vol. 41, No. 20, July 1, 2024
(a)
Application.
The application
			 for a coin operated vending device decal is to be filed with the Commission on
			 forms prescribed by the Commission and shall include owner's name, sales tax
			 permit number, number and location of devices and payment of fees.
(b)
Affixing Decal.
When a
			 coin-operated device is placed into operation, a decal shall be firmly affixed
			 to the device and plainly visible and readable by the public.
			 [
See:
68 O.S. §
								1504
			 and
			 710:25-1-1(b)]
(c)
Refunds.
Unused decals may
			 be returned to the Commission for a refund within 30 calendar days if, at the
			 time of purchase, the applicant provided to the Commission a list of all
			 devices owned by applicant and their location. This is not intended to apply to
			 or preclude a refund for decal purchases in error for the wrong device, for
			 devices where a decal is not required or an overpayment of the fee.
Amended at 14 Ok Reg 3762,
				eff 7-18-97 (emergency); Amended at 15 Ok Reg 2413, eff 6-11-98; Amended at 24
				Ok Reg 1691, eff 6-11-07; Amended at 28 Ok Reg 1839, eff
				6-25-11
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 25 - Coin Operated Vending Devices › Section 710:25-1-10 - Penalties for operations without decal; forfeiture

Current through Vol. 41, No. 20, July 1, 2024
(a) Any owner who places a coin - operated
			 vending device in operation and any person who permits a device to be located
			 in his place of business without a decal affixed shall be liable for the fee on
			 the device at the full annual rate and shall be liable for a penalty dependent
			 upon the type of device as follows:
(1) For
			 any coin-operated music device, coin-operated amusement device, or
			 coin-operated vending device requiring a coin or thing of value of twenty-five
			 cents ($0.25) or more, a One Hundred Dollar ($100.00) penalty.
(2) For any other coin-operated device, a Ten
			 Dollar ($10.00) penalty.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 25 - Coin Operated Vending Devices › Section 710:25-1-11 - Hearing on forfeiture; sale upon forfeiture

Current through Vol. 41, No. 20, July 1, 2024
(a)
Hearing; order.
The
			 Commission will conduct a hearing and determine the matter of whether or not a
			 seized coin operated vending device and cash should be forfeited to the State.
			 The owner of the device will be given at least ten (10) days' notice of the
			 date of the hearing. If the Commission finds that the device and cash contents
			 should be forfeited to the State, an order forfeiting the device and cash
			 contents and directing the sale of the device will be issued.
(b)
Sale.
The sale may occur in
			 the county where the device was seized or in Oklahoma County, at the discretion
			 of the Commission. The sale will occur after ten (10) days' notice of the sale.
			 Notices of the sale will be posted in five (5) conspicuous places in the county
			 of the sale. One (1) notice must be posted on the bulletin board at the county
			 courthouse of said county. The sale shall be for cash and proceeds shall be
			 applied as follows:
(1) To the payment of the
			 costs incident to the seizure and sale;
(2) To the payment of any other taxes,
			 including penalties, that may accrue against the device; and
(3) The balance, if any, shall be remitted to
			 the owner.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 25 - Coin Operated Vending Devices › Section 710:25-1-12 - Appeal from forfeiture order

Current through Vol. 41, No. 20, July 1, 2024
An order of the Commission, declaring a forfeiture of a coin
				operated vending device including the cash contents, and directing the sale of
				such device shall be a final order, from which an appeal may be brought, as
				provided for in the Uniform Tax Procedure Act.
[See:
68 O.S.
				§
								1507;
				68 O.S. §§
								201
				et seq.]
Amended at 14 Ok Reg 3762,
				eff 7-18-97 (emergency); Amended at 15 Ok Reg 2413, eff
				6-11-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 25 - Coin Operated Vending Devices › Section 710:25-1-14 - Permits for sale or distribution of coin-operated devices

Current through Vol. 41, No. 20, July 1, 2024
The Commission will issue permits for the sale or distribution
				of one or more coin-operated devices. The cost of this permit is Two Hundred
				Dollars ($200.00) a year. The applicant shall comply with the following
				requirements:
(1) Be a resident of
			 this State for two (2) years preceding the date of the application.
(2) Not be a convicted felon.
(3) Have an Oklahoma Sales Tax Permit to be
			 used exclusively to report the sale of coin-operated devices.
(4) Be either an owner or partner of a
			 business selling or distributing coin-operated devices.
[See:
68
			 O.S. §§ 1509.1-1509.3 ]
Amended at 14 Ok Reg 3762,
				eff 7-18-97 (emergency); Amended at 15 Ok Reg 2413, eff
				6-11-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 25 - Coin Operated Vending Devices › Section 710:25-1-16 - Exemption for devices installed on federal military bases

Current through Vol. 41, No. 20, July 1, 2024
No annual fee or decal will be required for coin-operated
				devices installed on federal military bases. For purposes of this exemption
"installed"
means set up for use or service. [
See:
68
				O.S. §§
								1501 et
				seq.]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 30 - Documentary Stamps › Section 710:30-1-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Chapter have been promulgated for the
				purpose of compliance with the Oklahoma Administrative Procedures Act, 75 O.S.
				§§
								250. 1 et
				seq., and to facilitate the administration, enforcement, and collection of
				taxes and other levies enacted by the Oklahoma Legislature with respect to
				documentary stamps.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 30 - Documentary Stamps › Section 710:30-1-2 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
The following words and terms, when used in this Chapter,
				shall have the following meaning, unless the context clearly indicates
				otherwise:
"Administrator"
means the Director of the Business
				Tax Services Division of the Oklahoma Tax Commission. It is the intent of this
				Chapter that as Division Director, the actions and activities of the
				administrator shall be in compliance with directives established by the
				Commissioners of the Oklahoma Tax Commission.
"Attorney General"
means the chief legal officer
				of the State of Oklahoma.
"Commission"
means the Oklahoma Tax
				Commission.
"Consideration"
means the actual pecuniary value
				exchanged or paid or to be exchanged or paid in the future, whether in money or
				otherwise, for the transfer or conveyance of an interest of realty, or
				minerals, including any assumed indebtedness. At the time of recording the
				instrument of transfer or conveyance, the consideration shall be stated, upon
				forms prescribed by the Oklahoma Tax Commission, and signed by the grantee, in
				accordance with the procedures prescribed by the Oklahoma Tax
				Commission.
"Deed"
means any instrument or writing whereby
				realty or minerals are assigned, transferred, or otherwise conveyed to or
				vested in, the purchaser or, at his or her direction, any other person.
"Grantee"
means the person receiving
				property.
"Grantor", "Seller"
or
"Transferor"
mean the person selling, giving or conveying the property.
"Mineral Deed"
means the instrument which conveys
				a mineral interest in land.
"Mineral Interest"
means the property interest
				created in oil or gas or other minerals by a mineral deed.
"Realty"
includes those interests in real
				property, which endure for a period of time, the termination of which is not
				fixed or ascertained by a specific number of years; and, those interests
				enduring for a fixed period of years but which, either by reason of the length
				of the term or grant of a right to extend the term of renewal, consists of
				rights closely approximating interests in real property which endure for a
				period of time the termination of which is not fixed or ascertained by a
				specific number of years.
"Sold"
means a transfer of interest for a valuable
				consideration, which may involve money or any other item of
				value.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 30 - Documentary Stamps › Section 710:30-1-3 - Purchase and affixing of documentary stamps

Current through Vol. 41, No. 20, July 1, 2024
(a) Only
			 documentary stamps shall be used in payment of the tax imposed by Oklahoma
			 Statutes. The requisite stamps shall be affixed to the deed, instrument, or
			 other writing by which the realty is conveyed. If there is insufficient space
			 on the face of the deed, instrument, or other writing to affix the required
			 documentary stamps, such stamps shall be affixed to a second or subsequent page
			 of the document, or in the absence of a second or subsequent page, the stamps
			 shall be affixed to the back of the deed, instrument, or other writing by which
			 the realty is conveyed. It shall be the responsibility of the county clerk to
			 ensure that the page on which the stamps are affixed is recorded as part of the
			 deed, instrument, or other writing conveying the realty. [
See:
68
			 O.S. §3203(B)]
(b) Documentary
			 stamps may be purchased, and requisite forms for the purchase of such stamps
			 may be obtained, from the sources and in the manner provided for by statute.
			 [
See:
68 O.S. §3204]
(c) If a taxpayer claims exemption from the
			 payment of the documentary stamp tax, and there is no notation on the face of
			 the deed indicating the reason for claiming the exemption, the county clerk
			 shall require documentation indicating the reason for claiming the
			 exemption.
(d) If a single deed
			 conveys property located in more than one county, the stamps will be purchased
			 from, and the deed filed in, the county having the largest portion of the
			 property. Certified copies of the deed showing the stamps affixed will then be
			 filed in the affected counties.
Amended at 10 Ok Reg 4677,
				eff 9-1-93 (emergency); Amended at 11 Ok Reg 3493, eff 6-26-94; Amended at 11
				Ok Reg 4689, eff 8-15-94 (emergency); Amended at 12 Ok Reg 2625, eff
				6-26-95
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 30 - Documentary Stamps › Section 710:30-1-4 - Documentary stamp tax based on consideration; interest; property

Current through Vol. 41, No. 20, July 1, 2024
For purposes of computing the amount received in a transaction
				subject to the documentary stamp tax imposed by statute no distinction is to be
				made between cash or security received by the seller.
(1)
Measurement.
The tax shall
			 be measured by:
(A) The
			 consideration;
(B) The value of the
			 interest conveyed; or
(C) The value
			 of the property conveyed.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 30 - Documentary Stamps › Section 710:30-1-5 - Use of documentary stamps on conveyances by defaulting mortgagee; exemptions

Current through Vol. 41, No. 20, July 1, 2024
(a) Unless
			 otherwise exempt, a conveyance by a defaulting mortgagee in consideration of
			 the cancellation of the mortgage debt is subject to the documentary stamp tax
			 based on the remaining balance plus accrued interest.
(b) Effective with deeds filed July 1, 1988
			 or subsequent, 68 O.S.Supp.1988, Section 5102(13), now codified at 68 O.S.1991,
			 §3202(13), was amended to exempt three categories of conveyances:
(1)
Deeds in foreclosure
			 actions.
Deeds executed in a foreclosure action in which the grantee of
			 the new deed was the mortgage holder of the property being foreclosed, and the
			 property was deeded to the mortgagee for no additional consideration.
(2)
Deeds executed pursuant to a power
			 of sale.
Deeds executed pursuant to a Power of Sale in which the grantee
			 of the new deed was the mortgage holder of the property being sold and no
			 additional consideration is exchanged.
(3)
Deeds in lieu of
			 foreclosure.
Deeds accepted In Lieu of Foreclosure in which the grantee
			 of the new deed was the mortgage holder of the property being conveyed to the
			 mortgage holder for no consideration other than the cancellation of the debt
			 and no additional consideration is exchanged. [
See:
68 O.S.1991,
			 §3202(13)]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 30 - Documentary Stamps › Section 710:30-1-6 - Examination of county records

Current through Vol. 41, No. 20, July 1, 2024
Tax Commission auditors shall periodically review deeds filed
				with each county clerk. The examinations shall consist of:
(1) Extracting information concerning the
			 amount of documentary stamp tax paid;
(2) Verifying the proper affixing of the
			 documentary stamp;
(3) Verifying
			 the payment of the documentary stamp tax;
(4) Extracting information concerning
			 nonpayment of the documentary stamp tax;
(5) Examination of the records of the county
			 clerk concerning the administration of the Documentary Stamp Tax Act.
			 [
See
: 68 O.S. §§ 3201 et seq.]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 30 - Documentary Stamps › Section 710:30-1-7 - Assessment for nonpayment or insufficient payment; payment; protest

Current through Vol. 41, No. 20, July 1, 2024
(a)
Assessment.
Any taxpayer filing a deed for record with a county
			 clerk is responsible for either paying the required amount of documentary stamp
			 tax or indicating in writing on the deed the authority for nonpayment. If after
			 a review of the records, it appears that the taxpayer has failed to pay the
			 tax, or has paid an insufficient amount of tax, or has failed to indicate the
			 reason for nonpayment of the tax, the Commission shall:
(1) Send a proposed assessment letter to the
			 last known address of the taxpayer. The assessment letter shall contain the
			 amount of delinquent tax, the penalty assessed, and a computation of the
			 interest due.
(2) If there is no
			 response within thirty (30) days of the mailing of the proposed assessment, the
			 assessment will become absolute and final and a Tax Warrant will be issued by
			 the Commission.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 30 - Documentary Stamps › Section 710:30-1-8 - Property subject to the documentary stamp tax

Current through Vol. 41, No. 20, July 1, 2024
(a) All property transferred by deed that is
			 not specifically exempted by statute is subject to the documentary stamp tax,
			 and shall be paid by either the grantee or the grantor. Some examples of
			 property which are subject to the tax are:
(1)
			 Mineral deeds;
(2) Sheriff's deeds.
			 The tax is based on the amount bid for the property plus any other costs
			 incurred by the purchaser. (See
			 710:30-1-5(b)
			 for exception);
(3) A conveyance of
			 realty in consideration of life maintenance. The tax will be based on the net
			 value of the realty conveyed;
(4)
			 Assumed and/or wraparound mortgages. The tax will be based on the balance of
			 the mortgage plus any other valuable consideration exchanged;
(5) Realty traded. Documentary stamps will be
			 required on both deeds if the deeds conveyed property. The tax will be based on
			 the market value of the property conveyed; and
(6) Conveyance of property in forming a new
			 corporation in exchange for stock of that corporation. The tax will be based on
			 the original purchase price of the realty conveyed plus any improvements placed
			 thereon since the original purchase. If the original purchase price can not be
			 determined the tax will be based on the fair market value of the property
			 conveyed.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 30 - Documentary Stamps › Section 710:30-1-9 - Conveyances not subject to the documentary stamp tax

Current through Vol. 41, No. 20, July 1, 2024
In addition to the exemptions allowed under 68 O.S.1991,
				§3202, the following nonexclusive list constitutes further examples of
				conveyances not subject to the documentary stamp tax:
(1) Conveyances of realty without
			 consideration, including a deed conveying property as a bona fide
			 gift;
(2) A conveyance given by an
			 executor or executrix in accordance with the terms of a will;
(3) A conveyance from an agent to his
			 principal conveying realty purchased for and with funds of the
			 principal;
(4) True deeds of
			 partition, unless, for consideration, some of the parties take shares greater
			 in value than their undivided interests. In such a case, the tax will attach to
			 the deed conveying such excess share and will be based upon the consideration
			 for the excess;
(5) Ordinary leases
			 of real property;
(6) A conveyance
			 to a receiver of realty included in the receivership assets, and reconveyance
			 of such realty upon termination of the receivership; and
(7) Transfer of realty in a statutory merger
			 or consolidation from a constituent corporation to the new or continuing
			 corporation.
Amended at 10 Ok Reg 4677,
				eff 9-1-93 (emergency); Amended at 11 Ok Reg 3493, eff
				6-26-94
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 30 - Documentary Stamps › Section 710:30-1-10 - Duties and responsibilities of the county clerk

Current through Vol. 41, No. 20, July 1, 2024
County clerks are responsible for selling documentary stamps
				to the taxpayers and have the duty of accounting for the stamps to the Oklahoma
				Tax Commission. For the purpose of collecting the stamp tax, the county clerks
				act as agents of the Oklahoma Tax Commission.
(1) Documentary stamps are to be purchased
			 only from the county clerk of the county in which the realty conveyed is
			 located. If the property being conveyed by the deed is located in more than one
			 county, the stamps will be purchased from the county in which the original deed
			 is filed. Certified copies of such deed, showing stamps affixed, can then be
			 filed with the other county or counties where the property is
			 located.
(2) In order to make a
			 correct determination of tax due, the county clerks shall have the duty to
			 request taxpayers to produce satisfactory documentation which correctly
			 discloses the value of the property. The total value of the consideration paid
			 can be determined from a real estate purchase contract, closing statement, bill
			 of sale, completed, signed and dated OTC Form 961, or any other documentation
			 showing the total price of the property sold.
(3) County clerks shall make sure that the
			 documentary stamps are not sold over the counter. The stamps can only be sold
			 when the tax is paid and the stamps affixed to the deed. Stamps are to be sold
			 only when the deed is offered for recording.
(4) County clerks shall make sure that the
			 proper amount of stamps are affixed. Metering machines may not be used to
			 collect an odd tax amount or, in other words, to collect an amount of tax that
			 is not a multiple of 75 cents. Stamps worth 75 cents must be affixed for each
			 $500.00 (or any fractional part thereof) of the consideration. When a metering
			 machine is used, a single stamp can be printed for the total tax amount rather
			 than attaching multiple stamps. However, whether a metering machine is used or
			 not does not change the tax amount. Thus 75 cents is still required for each
			 $500.00 of consideration or fractional part thereof. This can be illustrated by
			 the following example: The selling price of Blackacre is $30,250.00. Based on
			 this consideration paid, the deed will require 61 documentary stamps at 75
			 cents each, which computes to a tax amount of $45.75. It is improper to use a
			 metering machine to calculate the tax on 60.5 documentary stamps, or
			 $45.38.
(5) If the taxpayer claims
			 exemption from the payment of the documentary stamp tax, and there is no
			 notation on the deed indicating the reason for the claiming of the exemption,
			 the county clerk shall require documentation detailing the reason for claiming
			 the exemption.
Amended at 11 Ok Reg 3493,
				eff 6-26-94; Amended at 11 Ok Reg 3943, eff
				7-11-94
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 35 › Subchapter 5 › Part 9 › Section 710:35-5-64

Current through Vol. 41, No. 20, July 1, 2024
Added at 14 Ok Reg
					 2695, eff 6-26-97; Revoked at 23 Ok Reg 2815, eff
					 6-25-06
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 40 - Franchise Tax › Section 710:40-1-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Chapter have been promulgated for the
				purpose of compliance with the Oklahoma Administrative Procedures Act, 75 O.S.
				§§
								250.1
				et seq., and to facilitate the administration, enforcement, and collection of
				the Oklahoma Franchise Tax.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 40 - Franchise Tax › Section 710:40-1-2 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
The following words and terms, when used in this Chapter, shall
				have the following meaning, unless the context clearly indicates
				otherwise:
"Affiliated corporations"
means those entities
				authorized or required to file a consolidated Federal Income Tax Return by the
				applicable provisions of the Internal Revenue Code, as amended, and regulations
				promulgated pursuant to such code.
"Business situs"
means the location at which a
				reporting entity exercises control over an intangible asset. For purposes of
				this Chapter, a branch location shall not be considered to be the business
				situs for an intangible asset unless the asset is managed, directed and
				controlled from that location.
"Current liability"
means any bond, note,
				debenture, or other evidences of indebtedness, or any portion thereof, payable
				within three (3) years or less after issuance. Current liability shall not
				include that portion of a debt which matures more than three (3) years after
				issuance.
Amended at 20 Ok Reg 2158,
				eff 6-26-03
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 40 - Franchise Tax › Section 710:40-1-2.1 - Examples of current liabilities for franchise tax purposes

Current through Vol. 41, No. 20, July 1, 2024
Examples of amounts which may be treated as current liabilities
				in the case of a non-renewable, ten-year note, payable in annual installments,
				are as follows:
(1) In the year of
			 issuance, an amount equal to the sum of three years of payments from the date
			 of issuance may be considered a current liability.
(2) In the second year after issuance, the
			 sum of two years of payments from the date of issuance may be considered a
			 current liability.
(3) In the third
			 year after issuance, one year's payment may be considered a current
			 liability.
(4) In the fourth year
			 and thereafter, no amount of the obligation is considered to be a current
			 liability for franchise tax purposes.
Added at 20 Ok Reg 2158,
				eff 6-26-03
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 40 - Franchise Tax › Section 710:40-1-3 - Scope of rules

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Chapter shall be applicable to the
				computation of Franchise Tax, reports and returns for purposes of computing
				Franchise Tax, the suspension and reinstatement of corporations and such other
				matters as may be specifically provided by the provisions of the Commission
				governing Franchise Tax.