reglab/statecodes huggingface dataset:
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 25 - "M" › Section 710:65-19-215 - Vehicle sales tax

Current through Vol. 41, No. 20, July 1, 2024
(a)
Applicability.
Vehicle sales occurring on or after July 1, 2017
				  which are subject to vehicle excise tax pursuant to Chapter 21 of Title 68 will
				  also be subject to state sales/use tax at a rate of 1.25%. The referenced
				  vehicle sales are not subject to the imposition of sales/use tax imposed by
				  local taxing jurisdictions.
(b)
Exceptions to general applicability.
Sales tax is not collected at
				  the time of initial titling or registration of purchased manufactured homes,
				  boats, outboard motors, special mobilized machinery, low-speed/medium speed
				  electrical vehicles.
(c)
Date
				  due; penalty.
The sales/use tax and must be paid within thirty (30)
				  days from the transfer of vehicle ownership in the same manner and at the same
				  time as vehicle excise tax. After the thirtieth
				  (30th) day, interest is to be collected in addition
				  to the tax due, accruing until paid. After the
				  forty-fifth(45th) day following purchase, apenalty
				  amount is assessed. Salestax, interest and penalty levy amounts are established
				  by statute.
(d)
Taxable
				  value.
Sales tax assessment is based upon the purchase price of the
				  vehicle before any credit or discount is allowed for a vehicle
				  trade-in.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 25 - "M" › Section 710:65-19-216 - Medical marijuana

Current through Vol. 41, No. 20, July 1, 2024
(a)
Definitions.
The following words and terms, when used in this
				  Section shall have the following meaning, unless the context clearly indicates
				  otherwise:
(1)
"Commission"
means the Oklahoma Tax Commission.
(2)
"Department"
means the
				  Oklahoma State Department of Health.
(3)
"Dispensary"
means an entity
				  that has been licensed as a dispensary by the Department pursuant to Title 63
				  of the Oklahoma Statutes.
(4)
"Grower"
or
"Commercial Grower"
means an entity that
				  has been licensed as a commercial grower by the Department pursuant to Title 63
				  of the Oklahoma Statutes.
(5)
"Medical Marijuana"
means marijuana that is grown, processed,
				  dispensed, tested, possessed, or used for a medical purpose.
(6)
"Medical Marijuana Product"
means a product that contains cannabinoids that have been extracted from plant
				  material or the resin therefrom by physical or chemical means and is intended
				  for administration to a qualified patient, including but not limited to oils,
				  tinctures, edibles, pills, topical forms, gels, creams, forms medically
				  appropriate for administration by vaporization or a nebulizer, patches,
				  tinctures, and liquids excluding live plant forms.
(7)
"Processor"
means an entity
				  that has been licensed as a processor by the Department pursuant to Title 63 of
				  the Oklahoma Statutes.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 27 - "N" › Section 710:65-19-225 - Nurserymen

Current through Vol. 41, No. 20, July 1, 2024
Where a nurseryman or florist sells shrubbery, young trees
					 and similar items to purchasers for use or consumption, and, as a part of the
					 transaction, transplants such property in the land of the purchaser, the entire
					 receipts from the transaction are subject to sales tax unless the transplanting
					 fee is separately stated.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 29 - "O" › Section 710:65-19-240 - Oil operator transfers; "material transfer" described; examples

Current through Vol. 41, No. 20, July 1, 2024
(a)
"Material
				  transfer" described.
The transfer of tangible personal property from one
				  location to another is referred to as a material transfer.
(b)
Liability during drilling
				  phase.
The operator is responsible for collecting and remitting tax on
				  material transfers during the drilling phase. The operator and/or the producer
				  is responsible for collecting and remitting tax once the well is
				  drilled.
(c)
Determining
				  taxability of a material transaction.
The taxability of the material
				  transaction will depend on whether the ownership interest(s) after the transfer
				  is the same as it was before, as illustrated:
(1) "A" is an oil operator and owns 100% of a
				  producing well. He can transfer material from his warehouse to the well and
				  back to his warehouse without incurring a tax liability because there was no
				  change in the ownership of the tangible personal property.
(2) "A" is an oil operator and enters into a
				  joint venture to drill a well called the Wilson No. 1. "A" is to be the
				  operator with a 40% working interest, "B" has a 35% working interest, and "C"
				  has a 25% working interest. "A" transfers 100 joints of drill pipe from his
				  warehouse to the drilling site. This transfer is not taxable according to 68
				  O.S. 1360(B), since, after the sale, there is a joint interest in the property.
				  If the Wilson No. 1 is a dry hole and the 100 joints of drill pipe are returned
				  to "A's" warehouse, then sales tax would be due on "B's" and "C's" interest in
				  the pipe since "A" is again the sole owner of the pipe and it was placed back
				  into his inventory by the material transfer.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 29 - "O" › Section 710:65-19-241 - Fractionation tanks (frac tanks) [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 21 Ok Reg
					 2581, eff 6-25-04; Revoked at 22 Ok Reg 1561, eff
					 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 29 - "O" › Section 710:65-19-242 - Sale of wells and pipelines

Current through Vol. 41, No. 20, July 1, 2024
All tangible personal property included in the sale of an
					 oil, gas, disposal, or water well or of any pipeline is taxable. This includes
					 any tangible personal property either above or below the earth's surface. All
					 tangible personal property in a gas processing plant not directly used in
					 processing is taxable.
Amended at 15 Ok Reg
					 2827, eff 6-25-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 29 - "O" › Section 710:65-19-243 - Sales by the State of Oklahoma, state agencies, etc

Current through Vol. 41, No. 20, July 1, 2024
The State of Oklahoma, its agencies and instrumentalities,
					 all counties, townships, and municipal corporations, their respective agencies
					 and instrumentalities, and all other state governmental entities and
					 subdivisions, including state colleges and universities, shall collect, report
					 and remit sales tax on taxable sales of tangible personal property and
					 services. For example, sales of city maps, sales of gifts and souvenirs, sales
					 of food from city operated concessions at stadiums, ballparks, auditoriums,
					 rental of equipment such as golf carts, charges made for entering or engaging
					 in any activity such as tennis, baseball, basketball, when spectators are
					 charged no admission, etc., are subject to tax.
Amended at 11 Ok Reg
					 3521, eff 6-26-94
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 31 - "P" › Section 710:65-19-255 - Pawnbrokers

Current through Vol. 41, No. 20, July 1, 2024
Pawnbrokers are engaged primarily in the business of
					 lending money for the repayment of which they accept as security tangible
					 personal property from the pawner or pledger. In cases where the pawner or
					 pledger does not redeem the property pledged or pawned within the specified
					 time and the property is forfeited and title rests in the pawnbroker, the gross
					 proceeds realized by the pawnbroker from a subsequent sale of the articles are
					 taxable.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 31 - "P" › Section 710:65-19-256 - Taxability of items purchased by permit holders

Current through Vol. 41, No. 20, July 1, 2024
The following are examples of items purchased by permit
					 holders categorized by the classification of business with the notation of T
					 (taxable at the time of purchase) or NT (may be purchased exempt from
					 tax):
(1)
Retail food
				  stores.
Retail food stores (grocery and meat markets) should treat the
				  following items as indicated:
(A) Adding
				  Machine Tape T
(B) Bags and Sacks
				  NT
(C) Bag Holders T
(D) Brooms-Use T
(E) Broom Holders & Display Racks
				  T
(F) Butcher Paper-For Food
				  Preparation NT
(G) Cashier Pads
				  T
(H) Cellophane Bags NT
(I) Cellophane, Sheets or Roll NT
(J) Cellophane Cutters T
(K) Egg Cartons NT
(L) Food Pails and Tubs NT
(M) Greaseproof Paper NT
(N) Grocery Bags NT
(O) Gum Tape NT
(P) Gum Tape Dispensers T
(Q) Heat Sealing Equipment T
(R) Ice Cream Bags NT
(S) Trays NT
(T) Locker Paper NT
(U) Marking Pencils T
(V) Meat Boards T
(W) Meat Interleaver T
(X) Paper Cans NT
(Y) Paper Cutters T
(Z) Parchment NT
(AA) Patty Paper NT
(BB) Plastic Film NT
(CC) Pork Loin Wrap NT
(DD) Prepackaging Trays NT
(EE) Pressure Sensitive Tape NT
(FF) Price Markers T
(GG) Produce Bags NT
(HH) Roll Paper NT
(II) Sausage Boxes and Liners NT
(JJ) Signboard T
(KK) Skewers T (Nontaxable only if
				  accompanies sale and cannot be reused. )
(LL) Steak Interleaver T
(MM) Sugar Bags NT
(NN) Sweeping Compounds T
(OO) It-Packs & Twistems NT
(PP) Twine NT
(QQ) Window Display Bags NT
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 31 - "P" › Section 710:65-19-257 - Pest exterminators

Current through Vol. 41, No. 20, July 1, 2024
Persons engaged in the business of exterminating insects,
					 rodents and other pests primarily render services. They are not required to
					 collect the tax from their customers on account of the services rendered. They
					 are the ultimate users or consumers of the tangible personal property sold to
					 them and used in connection with their service and are required to pay the tax
					 imposed upon such sales of tangible personal property to their
					 vendors.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 31 - "P" › Section 710:65-19-258 - Registered pharmacists and druggists

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  When registered pharmacists or druggists sell
"over-the-counter"
drugs or other tangible personal property to purchasers they must collect,
				  report and remit the sales tax on these sales, unless otherwise
				  exempt.
(b) When registered
				  pharmacists and druggists, who, themselves, are engaged in the practice of a
				  licensed profession, sell medicines or drugs on the prescription of a licensed
				  physician or other person qualified to issue prescriptions which are exempt
				  from taxation, such registered pharmacists and druggists are not required to
				  collect and remit sales tax on their receipts from such transactions, including
				  receipts from both labor and tangible personal property.
Amended at 21 Ok Reg
					 2581, eff 6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 31 - "P" › Section 710:65-19-259 - Photocopying

Current through Vol. 41, No. 20, July 1, 2024
The sale of photocopies and photostats represents the
					 taxable sale of tangible personal property. "Quick printers" and persons
					 operating photocopy or photostating machines primarily for the reproduction of
					 copy furnished by customers are not manufacturers and are not entitled to
					 exemption from the tax on machinery, tools, and supplies such as toner/fixative
					 used in their businesses. Such persons may purchase exempt from the tax only
					 those items, such as paper, that will become ingredients or component parts of
					 the finished products they sell. [
See:
68 O.S. §
										1354(6)
					 ]
Amended at 27 Ok Reg
					 2308, eff 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 31 - "P" › Section 710:65-19-260 - Commercial photographers and videographers

Current through Vol. 41, No. 20, July 1, 2024
(a)
Sales subject to tax.
The
				  gross receipts associated with the sale of photographs and videos delivered in
				  a tangible format along with any services connected with such sales are subject
				  to sales and use taxes, including, but not limited to, gross receipts from:
(1) Sitting fees.
(2) Taking, reproducing and selling
				  photographs.
(3) Processing,
				  developing, printing and enlarging film.
(4) Enlarging, retouching, tinting or
				  coloring photographs.
(5)
				  Processing exposed film into color transparencies, mounted or
				  unmounted.
(6) Reproducing copies
				  of documents, drawings, photographs, or prints by mechanical and chemical
				  reproduction machines, blue printing and process camera
				  equipment.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 31 - "P" › Section 710:65-19-261 - Physicians and optometrists

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  Physicians and optometrists are the consumers of the supplies, medicines,
				  office furniture and fixtures, and special tools and equipment they use in the
				  practice of their profession. Sales of supplies, etc., to them are subject to
				  the sales tax.
(b) When physicians
				  or surgeons sell items of tangible personal property such as medical bracelets,
				  crutches, wheelchairs, first-aid kits, and the like, to purchasers apart from
				  their rendering of service as physicians or surgeons, they collect, report and
				  remit sales tax on the gross receipts from these sales.
(c) Physicians and optometrists are engaged
				  in professions that primarily render service. To the extent to which they
				  engage in such professions, they are not engaged in the business of selling
				  tangible personal property to purchasers within the meaning of the Code.
				  Consequently, they are not required to remit sales tax measured by their
				  receipts from engaging in such professions, including receipts from both
				  services and tangible personal property dispensed incidentally to such service,
				  such as eyeglasses or contact lenses. However, the physician or optometrist
				  must pay sales or use tax when purchasing such tangible personal
				  property.
Amended at 22 Ok Reg
					 1561, eff 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 31 - "P" › Section 710:65-19-262 - Picture-framers

Current through Vol. 41, No. 20, July 1, 2024
(a) Picture-framers
				  must collect, report and remit sales tax when they sell frames, even though
				  they make such picture frames only upon receipt of orders thereof. This is true
				  even though the picture-framer installs, in such frame, a picture belonging to
				  his customer.
(b) A picture-framer
				  need not collect, report and remit tax on his gross receipts from his service
				  of installing a picture owned by a customer in a frame owned by that
				  customer.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 31 - "P" › Section 710:65-19-263 - Plating

Current through Vol. 41, No. 20, July 1, 2024
(a) Gross receipts
				  from the sale of plating are not subject to sales tax if the sale is made to a
				  person engaged in the business of manufacturing and the buyer delivers a
				  Manufacturers/Sales Tax Exemption Permit (MSEP).
(b) The purchaser claiming the exemption, by
				  presenting a valid certificate of exemption, must have the service performed
				  directly upon tangible personal property which he is in the business of
				  manufacturing or upon ingredients or component parts thereof, or he will be
				  liable for the sales tax on the value of the plating.
Amended at 30 Ok Reg 2089, eff
					 7-25-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 31 - "P" › Section 710:65-19-264 - Pole line construction

Current through Vol. 41, No. 20, July 1, 2024
Materials used in the construction of pole lines for the
					 transmission of electric power and telephone, telegraph, radio, and television
					 signals are building materials. These materials are purchased subject to sales
					 or use tax, whichever may apply, by the persons who erect the pole lines into
					 place by attachment to real property. These materials include poles, lines,
					 lightning arresters, circuit breakers, switch gear, all pole accessories and
					 also include all the materials and equipment used in the construction of sub
					 stations.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 31 - "P" › Section 710:65-19-266 - Printers, materials used by [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 19 Ok Reg
					 1859, eff 6-13-02
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 31 - "P" › Section 710:65-19-267 - Printing; graphic arts production

Current through Vol. 41, No. 20, July 1, 2024
Graphic arts production means printing by one or more of
					 the common processes or graphic arts production services. Persons engaged in
					 graphic arts production are manufacturers and are eligible to obtain a
					 Sales/Manufacturers Permit and to make purchases for use in a qualified
					 manufacturing operation exempt from sales tax in the same manner as other
					 manufacturers. [
See:
710:65-13-150.1
					 ]
Amended at 14 Ok Reg
					 2711, eff 6-26-97; Amended at 17 Ok Reg 2677, eff 6-25-00; Amended at 19 Ok Reg
					 1859, eff 6-13-02
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 31 - "P" › Section 710:65-19-268 - Sales of parking privileges

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  Sales of the service of storage or of parking privileges by auto hotels or
				  parking lots are subject to sales tax.
(b) The sale of parking privileges for motor
				  vehicles is taxable even if the person making the sale is primarily engaged in
				  some other business or profession.
(c) Mandatory charges for valet parking are
				  subject to sales tax regardless of whether the charge is made by an auto hotel,
				  parking lot, or person who is primarily engaged in some other business or
				  profession, such as a hotel, restaurant, or club.
(d) The charges for the storage of impounded
				  motor vehicles, made by persons operating wrecking services are subject to
				  sales tax. Charges separately stated from the storage charges are not subject
				  to sales tax.
(e) Charges for
				  parking privileges sold, leased or used by institutions of the Oklahoma System
				  of Higher Education are not subject to sales tax.
(f) Charges for the storage of vehicles other
				  than motor vehicles, such as aircraft or boats, are not subject to sales
				  tax.
Added at 18 Ok Reg
					 2823, eff 6-25-01; Amended at 19 Ok Reg 1859, eff 6-13-02; Amended at 25 Ok Reg
					 2070, eff 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 35 - "R" › Section 710:65-19-290 - Radio and television antennas and television satellite dishes

Current through Vol. 41, No. 20, July 1, 2024
(a) Sales of radio
				  and television antennas, television satellite dishes, and parts and attachments
				  thereto are subject to tax
(b)
				  Where an antenna or satellite dish, along with parts and attachments therefor,
				  is sold for a lump sum amount which includes both the antenna or satellite dish
				  and the cost of erection or installation, such lump sum amount shall be used as
				  the gross receipts for purposes of computing the tax. In instances where
				  separate contracts are made for the sale of the antenna or satellite dish and
				  other property and for the erection or installation, the tax should be computed
				  on the sales price of the antenna or dish only, provided that the billing to
				  the customer and the books of the seller clearly show the receipts from the
				  sale and from erection and installation.
(c) Where dealers and suppliers make
				  over-the-counter sales of antennas or satellite dishes and parts and
				  attachments therefor to customers not for resale, such sales are subject to
				  sales tax which is to be collected by the seller and remitted to the
				  Commission.
(d) The dealers and
				  suppliers who make the sales described above may purchase tax exempt the
				  antennas or satellite dishes and parts and attachments therefor which are
				  resold by them if they hold a valid sales tax permit.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 35 - "R" › Section 710:65-19-291 - Commercial railroads and railroad spikes

Current through Vol. 41, No. 20, July 1, 2024
(a) Vendors who sell within Oklahoma,
				  equipment, supplies or other tangible personal property to railroads are
				  required to collect, report and remit sales tax on their gross receipts from
				  such sales unless such sales are specifically exempt.
(b) Tangible personal property purchased by
				  commercial railroads outside Oklahoma and brought into Oklahoma is specifically
				  exempt from use tax.
(c) Railroad
				  spikes, if manufactured in Oklahoma, and sold in this State for use on railroad
				  tracks, turnouts, switches and sidings, are exempt from sales tax regardless of
				  to whom the spikes are sold. Vendors should document that the purchaser will
				  use the spikes for construction or repair.
Amended at 11 Ok Reg
					 3521, eff 6-26-94
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 35 - "R" › Section 710:65-19-293 - Religious organizations and institutions other than churches

Current through Vol. 41, No. 20, July 1, 2024
Religious organizations and institutions, including men's
					 clubs, sisterhoods, teen groups, day-care centers, pre-schools, schools,
					 hospitals, etc., are not exempt from the payment of sales or use taxes when
					 purchasing or using property subject to these taxes. Further, such
					 organizations and institutions must comply with the provisions of the Sales Tax
					 Code which require the collection of sales tax and the filing of sales tax
					 returns when engaging in the business of selling tangible personal property or
					 when engaging in the business of operating a place of amusement or
					 entertainment. [
See:
68 O.S. §
										1356
					 ]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 35 - "R" › Section 710:65-19-294

Current through Vol. 41, No. 20, July 1, 2024
Amended at 11 Ok Reg
					 3521, eff 6-26-94; Amended at 21 Ok Reg 2581, eff
					 6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 37 - "S" › Section 710:65-19-305 - Scrap metal facilities and junkyards

Current through Vol. 41, No. 20, July 1, 2024
(a) The following words and terms, when used
				  in this Section shall have the following meaning, unless the context clearly
				  indicates otherwise:
(1) means an
				  establishment or place of business which is maintained, operated or used for
				  storing, keeping, buying or selling junk or for the maintenance or operation of
				  an automobile graveyard and includes garbage dumps and sanitary fills.
				  Junkyards do not qualify as manufacturers.
(2)
"Scrap metal"
means any
				  copper material or aluminum material and any item listed in Section
				  11-93(C)
				  of Title 2, offered for sale or resale or purchased by any person, firm or
				  business.
(3)
"Scrap metal
				  dealer"
means any person, firm or corporation being an owner, keeper or
				  proprietor of a retail or wholesale business which buys, sells, salvages,
				  processes or otherwise handles scrap metal materials regulated by the
				  provisions of the Oklahoma Scrap Metal Dealers Act.
(4)
"Scrap metal processing
				  facility"
means an establishment having facilities used primarily for
				  processing iron, steel, or nonferrous metals and whose principal products, is
				  such iron, steel or scrap for sale, for remelting purposes only. Scrap metal
				  facilities qualify as a manufacturing operation for purposes of the sales/use
				  tax exemption in 68 O.S. § 1359(1) and OAC
				  710:65-13-150.1.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 37 - "S" › Section 710:65-19-306 - Secondhand stores

Current through Vol. 41, No. 20, July 1, 2024
Secondhand store operators receiving secondhand merchandise
					 for sale on behalf of some person must collect sales tax on all merchandise
					 that they sell.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 37 - "S" › Section 710:65-19-307 - Vendors of seeds and fertilizer

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  Sales of seeds or fertilizer to purchasers who use the seeds in raising lawn
				  grass, vegetables, crops or other plants which they will either use or consume
				  are subject to tax.
(b) Sales of
				  seeds to purchasers who employ such seeds or fertilizer in raising vegetables,
				  crops or other plants in agriculture production are exempt from tax.
Amended at 11 Ok Reg
					 3521, eff 6-26-94
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 37 - "S" › Section 710:65-19-308 - Installation or sale of septic tanks

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  A person who, upon order of the owner of land or upon order of a building
				  contractor or subcontractor, furnishes a septic tank for a building and
				  delivers to by placing it in an excavation prepared by another, but does not
				  connect the inlet of the tank to the building and the outlet to the leaching
				  bed, is the vendor of the septic tank and is responsible for collection of the
				  sales tax on the sale.
(b) The mere
				  fact that several sections of the tank may be cemented together by the vendor
				  in the excavation, at the time of delivery, does not result in the tank being
				  incorporated into the structure or an improvement to real property at that
				  time, since it is still unavailable for use until connections are
				  completed.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 37 - "S" › Section 710:65-19-309 - Tangible personal property purchased by providers of nontaxable services

Current through Vol. 41, No. 20, July 1, 2024
Equipment, materials and supplies purchased, leased or
					 rented for use in providing nontaxable services are taxable to the person
					 providing the service. The tax exempt status of the ultimate customer is not
					 passed through to the person providing the services.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 37 - "S" › Section 710:65-19-310 - Shoe repairs

Current through Vol. 41, No. 20, July 1, 2024
(a) A shoe repair
				  shop renders a service and also sells tangible personal property. The gross
				  receipts from a job which does not involve a sale of tangible personal property
				  but merely represents the rendering of service is not subject to sales tax. In
				  any transaction where tangible personal property is sold, sales tax applies to
				  the full purchase price without any deduction for labor or service.
(b) If tangible personal property is sold and
				  labor or service is furnished in a separate transaction, each transaction being
				  separately stated on the bill, the tax applies to the gross receipts received
				  from the sale of the tangible personal property and not the gross receipts
				  received from the labor or service.
(c) Materials and supplies used by shoe
				  repairmen in rendering services, but which are not resold as merchandise are
				  subject to sales tax when purchased by the repairmen from the supply
				  dealer.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 37 - "S" › Section 710:65-19-311 - Vendors of signs

Current through Vol. 41, No. 20, July 1, 2024
Vendors who engage in selling signs must collect, report
					 and remit sales tax not withstanding the fact that the signs have use or value
					 (other than salvage value) only to the purchaser. However, effective July 1,
					 1997, the servicing of advertising devices is not subject to sales tax.[
See:
68 O.S. §§
										1354,
					 1361
					 ]
Amended at 15 Ok Reg
					 2827, eff 6-25-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 37 - "S" › Section 710:65-19-313 - Toning salons and tanning salons

Current through Vol. 41, No. 20, July 1, 2024
Operators of toning and tanning salons are required to pay
					 sales or use tax on the acquisition of all materials and equipment to be used
					 in their business. Total gross receipts derived from providing access to toning
					 services and tanning services, including fees for services and memberships, are
					 subject to the appropriate state and local sales tax pursuant to the sales tax
					 code. [
See:
68 O.S. §
										1354
					 ]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 37 - "S" › Section 710:65-19-314 - Professional shoppers

Current through Vol. 41, No. 20, July 1, 2024
(a) When a
				  professional shopper purchases tangible personal property either in his own
				  name or in the name of his client, such sales are taxable without deduction for
				  any commission or other compensation of the shopper.
(b) However, if the professional shopper
				  purchases items pursuant to a valid sales tax permit for purposes of reselling
				  the items purchased to clients, the purchases by the professional shopper are
				  exempt. The commission or other compensation paid to professional shoppers is
				  not deductible from the selling price of such property when the items are
				  resold.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 37 - "S" › Section 710:65-19-315 - Scaffolding

Current through Vol. 41, No. 20, July 1, 2024
(a) Persons
				  providing scaffolding to customers for their use are required to remit sales
				  tax to the Commission upon the total price charged, without deduction for any
				  services rendered in connection with the providing of the
				  scaffolding.
(b) Charges for
				  delivery of scaffolding, separately stated, are not subject to sales tax.
				  [
See
OAC
				  710:65-19-70
				  ]
(c) Assembly, maintenance,
				  disassembly, and other services rendered in connection with the providing of
				  scaffolding do not constitute "rental with an operator". [
See
OAC
				  710:65-1-2
				  ]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 37 - "S" › Section 710:65-19-316 - Eyeglasses, contact lenses, and hearing aids

Current through Vol. 41, No. 20, July 1, 2024
Sales of eyeglasses, contact lenses, and hearing aids are
					 subject to sales tax unless their cost will be reimbursed by Medicare or
					 Medicaid pursuant to the terms and conditions outlined in
					 710:65-13-173.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 39 - "T" › Section 710:65-19-325 - Telegraph service [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 10 Ok Reg
					 1111, eff 2-23-93 (emergency); Revoked at 10 Ok Reg 3847, eff
					 7-12-93
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 39 - "T" › Section 710:65-19-326 - Telephone companies, mobile telephone and telephone answering services [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 10 Ok Reg
					 1111, eff 2-23-93 (emergency); Revoked at 10 Ok Reg 3847, eff
					 7-12-93
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 39 - "T" › Section 710:65-19-327 - Sales tickets, cash register receipt paper, invoice forms, etc

Current through Vol. 41, No. 20, July 1, 2024
Sales of sales tickets, cash register receipt paper,
					 invoice and bill of lading forms, and other forms sold for use in receipting,
					 billing, invoicing, or shipping are subject to sales tax at the time they are
					 purchased.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 39 - "T" › Section 710:65-19-328 - Transportation for hire

Current through Vol. 41, No. 20, July 1, 2024
(a) Sales tax is
				  due on the gross receipts or gross proceeds of transportation for hire to
				  persons by common carrier, including motor transportation companies, pullman
				  car companies, limousines, shuttle services, and other means of transportation
				  for hire. Sales tax is not due on the gross receipts of the sale of
				  transportation by taxicabs.
(b)
				  Transportation for hire is exempt from sales tax:
(1) if the transportation services are
				  provided by a tourism service broker,
(2) if the transportation services are
				  provided by funeral establishments for purposes of conducting a funeral,
				  or
(3) if the transportation
				  services are sales of intrastate charter and tour bus transportation. As used
				  in this paragraph, "intrastate charter and tour bus transportation" means the
				  transportation of persons from one location in this state to another location
				  in this state in a motor vehicle which has been constructed in such a manner
				  that it may lawfully carry more than eighteen persons, and which is ordinarily
				  used or rented to carry persons for compensation. Provided, this exemption
				  shall not apply to regularly scheduled bus transportation for the general
				  public. [See: 68 O.S. §
											1357(36)
				  ]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 39 - "T" › Section 710:65-19-329 - Services relating to telecommunications

Current through Vol. 41, No. 20, July 1, 2024
(a)
General provisions.
Charges
				  for labor or repair services associated with the installation, connection,
				  change or initiation of telecommunication services received by a customer are
				  subject to sales tax, regardless of whether the charge is stated separately
				  from charges for telecommunications services.
(b)
Maintenance contracts.
The
				  sale of maintenance contracts for services subject to sales tax as described in
				  this Section is subject to sales tax.
(c)
Applicability of rule.
The
				  provisions of this Section apply generally to all providers of services
				  relating to telecommunications and telecommunications equipment. In addition to
				  requirements similar to those set out in this Section, taxation of
				  telecommunications services rendered by telephone companies is further
				  addressed in
				  710:65-19-330.
Reserved at 10 Ok Reg
					 1111, eff 2-23-93 (emergency); Reserved at 10 Ok Reg 3847, eff 7-12-93; Added
					 at 12 Ok Reg 2635, eff 6-26-95; Amended at 15 Ok Reg 2827, eff 6-25-98; Amended
					 at 22 Ok Reg 1561, eff 6-11-05; Amended at 27 Ok Reg 2308, eff 7-11-10; Amended
					 at 29 Ok Reg 542, eff 5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 39 - "T" › Section 710:65-19-331 - Prepaid telephone calling cards, telephone authorization numbers, and recharges

Current through Vol. 41, No. 20, July 1, 2024
(a)
General
				  provisions.
A prepaid telephone calling card is an article of tangible
				  personal property, which entitles the holder of the card to a predetermined
				  amount of telecommunications services. The holder of a calling card can
				  generally initiate calls from any location in the United States. The cards may
				  be sold by retail vendors, such as convenience stores, which are not,
				  otherwise, providers of telecommunications services and may be purchased exempt
				  for resale by vendors who hold valid sales tax permits.
(b)
Point of sale.
The sale of a
				  prepaid telephone calling card, prepaid telephone authorization number, or the
				  recharge of a prepaid calling card or authorization number is subject to sales
				  tax at the point of sale by the retail vendor, as determined by
OAC
710-65-18-3.
(c)
Vending machines.
Vending
				  machines which are used to vend prepaid telephone calling cards require a
				  Coin-operated Vending Device decal. As a result, the entire gross proceeds from
				  the sale of the cards through vending machines are exempt from sales tax
				  pursuant to 68 O.S. §
										1503(B).
Added at 15 Ok Reg
					 2827, eff 6-25-98; Amended at 22 Ok Reg 1561, eff
					 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 41 - "U" › Section 710:65-19-340 - Upholsterers and furniture repairers

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  A furniture repairer or upholsterer primarily renders services and is
				  considered the consumer of items like fabric, glue, tacks, nails, paints,
				  varnishes, etc. Sales to him of such items are taxable.
(b) Sales of machinery, tools, etc., to
				  furniture repairers and upholsterers for use in their business are
				  taxable.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 41 - "U" › Section 710:65-19-341 - Natural or artificial gas and electric utility services

Current through Vol. 41, No. 20, July 1, 2024
(a)
General
				  provisions.
Generally, the sale of utilities or public services,
				  including natural or artificial gas and electricity, are subject to sales tax.
				  [
See:
68 O.S. §
										1354(A)(2)
				  ]
(b)
Exemptions and
				  exclusions.
Natural or artificial gas and electricity sold exclusively
				  for residential use are exempt from the Oklahoma sales tax, but remain subject
				  to any applicable municipal and county sales taxes in effect at the time of the
				  sale. [
See:
68 O.S. §
										1357(8)
				  and
OAC
710:65-13-120
				  ]
(c)
Point of sale for gas
				  and electricity.
For purposes of any applicable municipal and county
				  sales taxes, the point of sale for gas and electric utility services is
				  determined to be the location of the meter by which the purchaser's usage is
				  measured.
(d)
Minimum service
				  charges.
When a fixed monthly charge is billed to a customer by a
				  natural gas or electric utility and there is no consumption, this charge is not
				  subject to sales tax. If any amount of gas or electricity is consumed, the
				  minimum charge is subject to sales tax.
(e)
Other charges.
Charges which
				  are separately stated and are unrelated to the amount of gas or electricity
				  used such as fees for meter reading, installation, initiation, disconnection,
				  or restoration of service, as well as charges for returned checks or for late
				  payment, are not subject to sales tax.
Added at 14 Ok Reg
					 2711, eff 6-26-97; Amended at 17 Ok Reg 2677, eff 6-25-00; Amended at 21 Ok Reg
					 2581, eff 6-25-04; Amended at 22 Ok Reg 1561, eff 6-11-05; Amended at 25 Ok Reg
					 2070, eff 7-1-08; Amended at 27 Ok Reg 2308, eff
					 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 43 - "V" › Section 710:65-19-350 - Veterinarians

Current through Vol. 41, No. 20, July 1, 2024
(a)
General
				  provisions.
Persons engaged in the practice of rendering veterinary
				  services are consumer/users of all tangible personal property used in their
				  veterinary practices. Items of tangible personal property to be used or sold
				  for the prevention, diagnosis, or treatment of animals are subject to sales tax
				  upon their purchase by the veterinarian rendering the services.
(b)
When a sales tax permit is
				  needed.
Veterinarians who hold inventories and market products to the
				  public outside the client/patient relationship are engaged in selling tangible
				  personal property and must obtain a sales tax permit to allow the purchase of
				  inventory exempt from sales tax.
(c)
Withdrawals from
				  inventory.
If a veterinarian with a sales tax permit, withdraws items
				  from inventory which were purchased for resale and consumes the items in the
				  practice of veterinary medicine, the veterinarian must remit sales tax on the
				  "sales value" of the items, as defined in
OAC
710:65-1-2, unless
				  the veterinarian can document that the items were applied on a contract or
				  custom basis pursuant to an agreement with the holder of an agricultural
				  exemption permit. [68 O.S. §
										1358(4)
				  ]
(d)
Examples of taxable
				  products.
Examples of items upon which sales tax must be collected and
				  remitted if not dispensed for the prevention, diagnosis or treatment of animals
				  may include:
(1) beds
(2) books
(3) clothing
(4) decorative collars
(5) combs
(6) grooming products
(7) halters
(8) leashes
(9) lint brush
(10) livestock equipment
(11) riding equipment
(12) ropes
(13) snack products
(14) toys
(15) food
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 43 - "V" › Section 710:65-19-351 - Volunteer fire companies [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 22 Ok Reg
					 1561, eff 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 45 - "W" › Section 710:65-19-365 - Extended warranty

Current through Vol. 41, No. 20, July 1, 2024
(a) Charges for
				  parts used to make extended warranty repairs are subject to sales tax on a
				  withdrawal basis to the company providing the warranty service, if there is no
				  charge to the customer for the parts. If an article purchased or acquired in
				  trade is salvaged or 'cannibalized' for parts by the company providing the
				  warranty service, the sale or use of such parts is subject to sales tax. In the
				  case of the use of 'cannibalized' parts by a company providing warranty
				  service, if there is no charge to the customer for the parts, such use is
				  taxable as a withdrawal to the company providing the parts. Sales tax must be
				  imposed if the customer is charged for the parts.
(b) If the agreement specifies the vendor
				  will supply maintenance only and parts will be billed separately, the buyer
				  will pay sales tax on the parts only. Labor charges, separately stated, are not
				  subject to sales tax. If the charges to the customer include parts and labor,
				  and the labor is not separately stated, the charges for labor will be
				  considered part of gross receipts and will be taxable.
(c) If the price paid for the equipment
				  includes an extended maintenance agreement or warranty, the buyer pays sales
				  tax on the entire purchase price including the maintenance agreement. If the
				  extended maintenance agreement is not included in the sales price and the buyer
				  has an option of purchasing the agreement, the maintenance agreement is not
				  considered to be a part of taxable gross proceeds.
Amended at 10 Ok Reg
					 3847, eff 7-12-93; Amended at 11 Ok Reg 3521, eff 6-26-94; Amended at 11 Ok Reg
					 4695, eff 8-15-94 (emergency); Amended at 12 Ok Reg 2635, eff 6-26-95; Amended
					 at 13 Ok Reg 3139, eff 7-11-96
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 45 - "W" › Section 710:65-19-366 - Watch and jewelry repair shops

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  Watch and jewelry repairmen render services in repairing, cleaning or servicing
				  articles which belong to other persons. They also sometimes engage in the
				  business of selling tangible personal property for use or consumption, such as
				  watches, clocks, watch cases, watch parts, etc.
(b) Materials and supplies used by watch and
				  jewelry repairmen in rendering services but which are not resold as merchandise
				  are subject to sales tax when purchased by the repairman from the supply
				  dealer.