Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 9 - Permits › Section 710:65-9-8 - Special event permits and reporting

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)
"An event held on an
				irregular basis"
, for purposes of this Section, means any event that
				does not occur on a continuous and ongoing basis, even if there is some
				frequency or pattern of occurrences. Events held on "an irregular basis" may
				include, but are not limited to, events held once a week or only certain weeks,
				events that are held every weekend or only on particular weekends, events held
				once a month or for only certain months, and other events that are held on a
				periodic basis, as well as those which occur more sporadically.
(2)
"Person"
means any individual, company,
				partnership, joint venture, joint agreement, association, mutual or otherwise,
				limited liability company, corporation, estate, trust, business trust, receiver
				or trustee appointed by any state or federal court or otherwise, syndicate,
				this state, any county, city, municipality, school district, any other
				political subdivision of the state, or any group or combination acting as a
				unit, in the plural or singular number.
[68 O.S. § 1352(18)]
(3)
"Promoter"
or
"organizer"
means any person who organizes
				or promotes a special event which results in the rental, occupation or use of
				any structure, lot, tract of land, sample or display case, table or any other
				similar items for the exhibition and sale of tangible personal property or
				services taxable under Section 1350 et seq.
of Title 68 of the
				Oklahoma Statutes
by special event vendors.
[68 O.S. §
										1364.2
				]
(4)
"Special
				event"
means an entertainment, amusement, recreation, or
				marketing event that occurs at a single location on an irregular basis and at
				which tangible personal property is sold.
"Special
				event"
shall include, but not be limited to gun shows,
				knife shows, craft shows, antique shows, flea markets, carnivals, bazaars, art
				shows, and other merchandise displays or exhibits.
"Special event"
shall not
				include:
(A) a county, district or
				state fair,
(B) a public or private
				school or university-sponsored event,
(C) an event sponsored by a church
				organization exempt from taxation pursuant to 501(c)(3) of the Internal Revenue
				Code,
(D) an event sponsored by a
				city or town that includes less than ten special event vendors or
(E) a registered farmers market which is a
				designated area where farmers, growers, or producers from a defined region
				gather on a regularly scheduled basis to sell at retail nonpotentially
				hazardous farm food products and whole-shell eggs to the public. [68 O.S.
				§ 1364.2]
(5)
"Special event vendor"
means a person
				making sales of tangible personal property or services taxable under Section
				1350 et
				seq. of Title 68 of the Oklahoma Statutes at a special event within this state
				and who is not permitted under Section
				1364 of
				Title 68 of the Oklahoma Statutes.
[68 O.S. §
				1364.2]