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 7 - "D" › Section 710:65-19-75 - Donations

Current through Vol. 41, No. 20, July 1, 2024
Persons conducting recreational events occasionally assert
					 that the receipts are not taxable because they are donations and not charges
					 for admission or an item of tangible personal property. To qualify as a
					 donation, a payment must be totally voluntary and no restriction whatsoever may
					 be placed on the entrance or receipt of tangible personal property of persons
					 not making a donation. The facts surrounding the request for the donation must
					 be obvious that admittance or receipt of property is not restricted to those
					 making a donation. A set amount for the donation (through newspaper publicity
					 or signs at the entrance), a turnstile or restrictive device that must be
					 passed through, denial of tangible personal property or an attendant requesting
					 a donation at the door shall be presumptive evidence that the charge is not a
					 donation but that the payment is required. [
See:
IRS Revenue Rule
					 67-246]
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 7 - "D" › Section 710:65-19-76 - Drilling contractors [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked 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 7 - "D" › Section 710:65-19-77 - Dues and fees

Current through Vol. 41, No. 20, July 1, 2024
(a)
General
				  provisions.
Dues, fees, or any charge, payment, or contribution required
				  as a condition precedent to membership in a club; or for access to the club
				  establishment; or for access to or use of facilities, equipment, services, or
				  privileges are subject to sales tax.
(b)
Definitions.
For purposes of
				  this Section,
"dues"
and
"fees"
are used
				  synonymously.
"dues"
means, but is not limited to, payments made
				  to support and maintain clubs, associations, or other membership organizations,
				  or to acquire and retain membership therein.
"Dues"
includes free
				  or complimentary dues or fees.. In transactions where no monetary consideration
				  is stated,
"dues"
means that value equivalent to the charge that
				  would have otherwise been made.
(c)
Exemptions and exclusions.
Examples of transactions which are
				  excluded from the application of this Section or are specifically exempt by
				  statute are:
(1) Fees for instructional
				  services at locations where no membership dues are charged, and there is no
				  member/non-member difference in fees, are considered fees for the provision of
				  nontaxable services.
(2) Dues paid
				  to fraternal, religious, civic, charitable, or educational societies or
				  organizations by regular members thereof, if:
(A) The organization operates under a lodge
				  plan; and
(B) The organization does
				  not operate for a profit which inures to the benefit of any individual member
				  or members of the organization to the exclusion of other members.
(3) Dues paid monthly or annually
				  to privately owned scientific and educational libraries by members sharing the
				  use of services rendered by such libraries with students interested in the
				  study of geology, petroleum engineering or related subjects.
(4) Dues or fees paid to YMCAs or YWCAs or
				  municipally-owned recreation centers for the use of facilities and programs. As
				  used in this Section,
"recreation centers"
shall not mean
				  zoological or botanical parks or golf courses.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 9 - "E" › Section 710:65-19-86 - Electronic data processing services

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  Sales of electronic data processing services to others are exempt from sales
				  tax. For purposes of this Chapter,
"electronic data processing
				  services"
means the processing of another's data, including all
				  processing such as key punching, keystroke verification, rearranging, or
				  sorting of previously documented data for the purpose of data entry or
				  automatic processing, and changing the medium on which data is sorted, and also
				  the providing of access to computer equipment for the purpose of processing
				  data or examining or acquiring data stored in or accessible to such computer
				  equipment.
(b) Because sales of
				  electronic data processing services to others are not taxable services within
				  the meaning of this Chapter, purchases such as card readers, computers,
				  printers, etc. made for use in rendering electronic data processing services
				  for others and purchases of related software and supplies are taxable, except
				  for purchase for resale, which may be made exempt from sales and use tax with 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 9 - "E" › Section 710:65-19-87 - Employee associations and organizations

Current through Vol. 41, No. 20, July 1, 2024
Organizations of employees which sell tangible personal
					 property of any kind to their members or others must procure a sales tax permit
					 and collect, report and remit the tax on such sales.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 9 - "E" › Section 710:65-19-88 - Employer sales to employees

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  When an employer sells tangible personal property to his employees, permits
				  them to purchase through his organization or to buy from others on discounts
				  available to him or in any other manner obtain goods through him, such sales
				  are taxable. The employer shall include such sales amount in his gross receipts
				  for his sales tax return for the current month and remit the tax.
(b) When an employer purchases tangible
				  property for free distribution to employees, the tax applies to the sales price
				  of such property given by him.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 9 - "E" › Section 710:65-19-89 - Exchange or return of merchandise

Current through Vol. 41, No. 20, July 1, 2024
(a)
Returns of merchandise.
In the event merchandise purchased from a
				  vendor, upon the sale of which tax has been charged, is returned to the vendor
				  in exchange for another item the vendor may, provided he allows the customer
				  the full purchase price of the item returned plus the tax thereon, either by
				  credit or refund, record the net difference between the selling price of the
				  item returned and the item delivered to the customer in the exchange as an
				  addition to or deduction from gross sales, whichever is appropriate, on his
				  report for the current month.
(1) If the
				  price of the item delivered to the customer in the exchange is greater than the
				  price of the item returned, the vendor must report the difference as an
				  addition to gross sales and collect the appropriate amount of sales or use tax
				  thereon.
(2) If the price of the
				  item delivered to the customer in the exchange is less than the price of the
				  item returned, the difference in price may be deducted from gross sales on his
				  report for the current month provided full credit in the amount of the purchase
				  price, including the tax, has been allowed the purchaser.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 11 - "F" › Section 710:65-19-100 - Deliveries on federal areas

Current through Vol. 41, No. 20, July 1, 2024
(a) As
				  used in this Section, the term
"federal area"
means any lands or
				  premises held or acquired by or for the use of the United States or any
				  department, establishment or agency of the United States. Any Federal area, or
				  any part thereof, which is located within the exterior boundaries of the State
				  of Oklahoma, is deemed to be a Federal area located within the State of
				  Oklahoma for the purposes of this Section.
(b) Provided the tax would otherwise apply,
				  persons engaged in the business of selling tangible personal property are
				  required to collect, report and remit sales tax to the Commission
				  notwithstanding the fact that the delivery of the personal property sold is
				  made on a federal area. It is immaterial that the place of business of such
				  persons may be located on the federal area.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 11 - "F" › Section 710:65-19-102 - Federal excise taxes

Current through Vol. 41, No. 20, July 1, 2024
Federal excise taxes which are levied upon the manufacturer
					 or retailer are not deductible from gross sales even though they are invoiced
					 or added to the bill of the consumer/user as a separate item. The tax is part
					 of the purchase price of merchandise sold by the retailer to the consumer, and
					 the sales tax shall be computed upon the full selling price, which includes the
					 federal excise 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 11 - "F" › Section 710:65-19-103 - Finance charges

Current through Vol. 41, No. 20, July 1, 2024
(a)
"Gross
				  receipts"
or
"gross proceeds",
as the case may be, does not
				  include finance charges, carrying charges or interest charges on conditional
				  sale contracts or other contracts providing for deferred payments of the
				  purchase price, if the amount of such finance charges, carrying charges or
				  interest is in addition to the usual or established cash selling price, and
				  such amount:
(1) Is segregated on the invoice
				  or bill of sale, or
(2) Is billed
				  separately to the customer.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 11 - "F" › Section 710:65-19-104 - Finance companies and other lending agencies; repossessions

Current through Vol. 41, No. 20, July 1, 2024
In case a retailer repossesses tangible personal property
					 and subsequently resells such property to a purchaser for use or consumption,
					 his gross receipts from such sale of the repossessed tangible personal property
					 are subject to sales tax.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 11 - "F" › Section 710:65-19-105 - Sales by banks, savings and loan associations, credit unions and other financial institutions

Current through Vol. 41, No. 20, July 1, 2024
(a) Financial
				  institutions are primarily engaged in providing nontaxable services. Such
				  services include charges to customers for cashier's checks, money orders,
				  traveler's checks, checking accounts and the use of safe deposit
				  boxes.
(b) A financial institution
				  shall obtain a sales tax permit and regularly file sales and use tax returns if
				  it regularly has taxable gross receipts. Taxable gross receipts include sales
				  of the following:
(1) Coin savings
				  banks.
(2) Commemorative medals
				  unless made from a precious metal that is in such a state or condition that its
				  value depends upon its precious metal content and not its form.
(3) Collectors' coins or currency sold above
				  face value which do not meet the requirements for exemption pursuant to OAC
				  710:65-13-95.
(4) Repossessed assets.
(5) Meals and beverages in the institution's
				  cafeteria.
(6) Charges for
				  providing parking space for motor vehicles.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 11 - "F" › Section 710:65-19-106 - Sales to banks, savings and loan associations, credit unions and other financial institutions

Current through Vol. 41, No. 20, July 1, 2024
(a) Sales to
				  national banks, state chartered banks, federally chartered savings and loan
				  associations, state chartered savings and loan associations, state chartered
				  credit unions, and other privately-owned financial institutions are subject to
				  sales and use tax.
(b) These
				  institutions' purchases subject to sales or use tax include office furniture
				  and equipment (such as desks, chairs, couches, writing tables and office
				  machines), safe deposit boxes, drive-up and walk-up windows, night depository
				  equipment, vault doors, remote TV auto teller systems and camera security
				  equipment.
(c) This conclusion also
				  applies to sales of building materials and fixtures to construction contractors
				  for incorporation into real estate owned by banks and savings and loan
				  associations even if such real estate is used for bank or savings and loan
				  association purposes. For purposes of this subsection, the date of sale is
				  considered to be the date of delivery to the purchaser.
(d) Any tangible personal property purchased
				  by an institution to be given away or sold at cost or less than cost to a
				  customer, whether or not based upon the amount of a deposit, is taxable at the
				  time it is purchased. This property includes calendars, playing cards, plat
				  books, maps and any other items transferred to customers to promote business.
				  Checking account and savings account forms provided customers free of charge
				  are also subject to the tax. When such items are sold by a financial
				  institution at a price in excess of cost, the financial institution may
				  purchase such property without paying sales tax by giving its vendor a valid
				  sales tax permit. At the time the property is resold, to the financial
				  institution's customer, sales tax should be collected, reported and remitted to
				  the Commission by the financial institution.
(e) However, sales to Federal Reserve Banks,
				  Federal Land Banks, and Federal Home Loan Banks, and federally chartered credit
				  unions are exempt from sales and use tax pursuant to either the exemption for
				  sales to the federal government, or because federal law preempts state taxation
				  of certain institutions.
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 11 - "F" › Section 710:65-19-107 - Fixtures; "materials" defined for the purpose of developing and improving real property

Current through Vol. 41, No. 20, July 1, 2024
(a) The term
"materials for the purpose of developing and improving real
				  property"
as used in the Sales and Use Tax Codes, means all tangible
				  personal property, including any device or appliance used by builders,
				  contractors, or landowners in making improvements, additions, alterations or
				  repairs to real property in such a way that such tangible personal property
				  becomes identified with a part of realty.
(b) A device or appliance becomes a fixture
				  and a part of the real property to which it is connected when it is built into
				  or is attached to a structure in such a way that its removal would
				  substantially damage or deface such structure.
(c) Where the removal of the device or
				  appliance would not substantially damage or deface the structure to which it is
				  connected the following factors shall be considered:
(1) Actual connection with or attachment to
				  real property. To become a part of real property, the device or appliance must
				  have some physical connections such as: by bolts, screws, nails, cement piping,
				  or cable; by contact, where by reason of great weight or bulk, no additional
				  attachment is required; by contact, where the device or appliance is necessary
				  to make complete or usable something which is real property; by attachment to
				  another device or appliance which has become a part of real property.
(2) Appropriateness to the use or purpose of
				  the real property to which connected. The use or purpose of the device or
				  appliance must become an element of the use or purpose of the real property to
				  which it is connected.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 11 - "F" › Section 710:65-19-108 - Florists, telegraphic orders

Current through Vol. 41, No. 20, July 1, 2024
When florists sell through a telegraphic delivery
					 association, the following provisions will apply:
(1) Oklahoma florists are liable for sales
				  tax on the total receipts resulting from orders taken by them for transmittal
				  to a second florist who makes delivery either within or without Oklahoma. Any
				  expense of making the sale is to be included in the measure of the tax
				  regardless of whether or not such expense is billed as a separate
				  item.
(2) Florists receiving such
				  telegraphed or telephoned instructions from either within or without Oklahoma
				  are not liable for tax with respect to receipts therefrom.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 11 - "F" › Section 710:65-19-110 - Food; eating and drinking establishments

Current through Vol. 41, No. 20, July 1, 2024
(a) The sale of meals or non-alcoholic or
				  alcoholic beverages is subject to sales tax, and any person or establishment
				  making such sales will be considered a vendor and will be required to hold a
				  valid sales tax permit. Such person or establishment will then be required to
				  charge, collect, and remit the appropriate sales tax to the Commission based on
				  the total gross receipts, or for the sale of alcoholic beverages, based on the
				  total retail value, as set out in 37A O.S. §5-105 .
(b) Fund raising meals or non-alcoholic
				  beverages sold in excess of the regular selling price are subject to sales tax
				  on the gross receipts. Fund raising sales of alcoholic beverages are subject to
				  sales tax on the total retail value, as prescribed by 37A O.S. §
				  5-105.
(c) The vendor of meals or
				  beverages cannot buy exempt any tangible personal property consumed in the
				  operation of his business, including fixtures, linens or silverware. Paper
				  napkins, paper cups, disposable utensils, disposable hot containers and other
				  one-way carry-out materials may be purchased exempt as purchases for resale.
(d) Meals or non-alcoholic
				  beverages provided to employees or customers at no cost, if no valuable
				  consideration is received or indicated in vendor's records, are not subject to
				  sales tax on gross receipts, but sales tax is due from the vendor, as a
				  consumer user, on the
"sales value"
of the meal or the beverage as
				  that term is defined in
OAC
710:65-1-2.
(e) Sales tax is due on the total retail
				  value of all alcoholic beverages, including alcoholic beverages provided to
				  employees or customers at no cost or at a reduced cost, pursuant to 37A O.S.
				  § 5-105.
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 11 - "F" › Section 710:65-19-111 - Food; tips and service charges

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  If a customer tips the vendor's employee, and the amount is wholly at the
				  discretion or judgment of the customer, the tip is not subject to the sales
				  tax. This applies whether the customer gives the tip directly to the employee
				  in cash or adds the tip to his bill (provided the vendor turns over the full
				  amount of the tip to the employee who provided the service).
(b) If the vendor adds an amount or flat
				  percentage to the meal price, and the amount is designated as a tip or
				  gratuity, the additional amount is not a part of the sales price and is not
				  subject to the tax if the amount or flat percentage is paid over in whole by
				  the vendor to the employee who provided the service. If the vendor adds an
				  amount or flat percentage designated as a service charge that is not paid over
				  in whole to the employee who provided the service, it is to be included in the
				  sales price and is sales taxable.
(c) For example, if Restaurant A
				  automatically adds a 15% gratuity or service charge to the charge for the meal,
				  and does not pay it to the employee who provided the service in whole, such
				  charge represents an increment to the sales price of the meal. Similarly, if
				  Restaurant B automatically adds a 20% gratuity or service charge, unless the
				  customer specifically specifies otherwise, such charge will be subject to the
				  tax unless the customer exercises his option and specifies a different
				  amount.
(d) If the vendor
				  accumulates tips or gratuities or adds an amount or flat percentage as a
				  service charge designated as a tip or gratuity that is paid over to the
				  employee
as part or all of the minimum, hourly, or salary wage
of
				  the employee, it is to be included in the sales price and is subject to sales
				  tax.
Amended at 12 Ok Reg
					 2635, eff 6-26-95; Amended at 16 Ok Reg 2653, eff
					 6-25-99
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 11 - "F" › Section 710:65-19-112 - Food; cover charges and minimum charges

Current through Vol. 41, No. 20, July 1, 2024
Cover charges are included in the taxable receipts of
					 vendors operating restaurants, hotels and other places of business which come
					 within the Code, even in cases where such cover charges are made exclusively
					 for the privilege of occupying space within such eating place, and where the
					 payment of a cover charge by a patron does not entitle such patron to use or
					 consume any food or beverage or other tangible personal property.
					 [
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 11 - "F" › Section 710:65-19-113 - Food; meals served by boarding houses

Current through Vol. 41, No. 20, July 1, 2024
Food furnished by operators of boarding houses is not
					 considered to be sold when the charge for such food is a lump sum covering
					 meals for a week or for a month and when such food is not offered for sale to
					 the general public. The supplier of foodstuff is required to collect the tax
					 from the operator at the time of the sale to him. The boarding house operator
					 is considered to be rendering a service rather than making sales of tangible
					 personal property and is regarded as the consumer of the materials he
					 purchases. This Section does not apply to meals furnished by schools and
					 colleges.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 11 - "F" › Section 710:65-19-114 - Funeral homes

Current through Vol. 41, No. 20, July 1, 2024
(a) Embalmers and
				  persons providing funeral services are engaged in the business of selling both
				  tangible personal property and funeral services. Examples of the former are
				  caskets, other burial containers, flowers (other than those purchased with
				  advance funds) and grave clothing. Examples of the latter are cremation,
				  transportation by hearse and embalming. Tax is due only upon gross receipts
				  from the sale of tangible personal property and taxable services, and not upon
				  gross receipts from the sale of nontaxable services.
(b) If an embalmer or provider of funeral
				  services separately itemizes charges in accordance with the rules of the
				  Federal Trade Commission, for tangible personal property, taxable services and
				  nontaxable services, sales tax is to be collected, reported and remitted on the
				  gross receipts from the sale of tangible personal property and services
				  including the following:
(1) Casket or other
				  receptacle
(2) Burial
				  container
(3) Clothing
(4) Marker
(5) Flowers
(6) Other tangible personal
				  property
(7) Other taxable
				  services
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 11 - "F" › Section 710:65-19-115 - Altering, repairing, and remodeling furs

Current through Vol. 41, No. 20, July 1, 2024
(a) Persons utilizing fur in the altering,
				  repairing, or remodeling of furs for others are vendors of the fur used in
				  connection with such altering, repairing, or remodeling and shall collect,
				  report and remit the tax at the time the fur is sold. The sales price of such
				  fur shall be segregated on the bills or invoices to the customer from the
				  charge for labor in connection with such altering, repairing, or remodeling.
				  Failure to separate the sale of material from the charge for labor requires
				  payment of the tax on the entire amount charged to customers.
(b) Persons altering, repairing, or
				  remodeling furs are consumers of the thread, buttons, lining, and materials
				  other than fur used in connection with such altering, repairing, or remodeling,
				  unless a separate charge is made to customers for such thread, buttons, and
				  lining, in which case the tax applies to such separate charge and the vendor
				  must collect, report and remit tax on the amount charged.
(c) Sales of furs to persons altering,
				  repairing, or remodeling furs and sales of thread, buttons, and lining for
				  which a separate charge is made to their customers are sales for resale
				  provided the purchaser has a valid sales tax permit. The tax applies, however,
				  to the gross receipts from sales to persons altering, repairing, or remodeling
				  furs, of thread, buttons, and lining, for which a separate charge is not made
				  by such persons to their customers.
(d) Sales of sewing machines, pressing
				  machines, and other tools, instruments, and materials sold to fur and garment
				  repairers 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 11 - "F" › Section 710:65-19-116 - Fireworks

Current through Vol. 41, No. 20, July 1, 2024
Effective August 26, 2011, no exemption shall apply to the
					 sale of fireworks other than for resale purposes and all retail fireworks
					 locations must possess a current sales tax permit which is to be conspicuously
					 posted and immediately available for examination. Fireworks retailers shall
					 make application for a sales tax permit by submitting to the Business Tax
					 Services Division, Oklahoma Tax Commission, Oklahoma City, OK 73194, a
					 completed Form 40003 available online at www.tax.ok.gov.
Added 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 13 - "G" › Section 710:65-19-126 - Gift certificates

Current through Vol. 41, No. 20, July 1, 2024
The sale of gift certificates, premium stamps and similar
					 documents, as well as their redemption are not subject to tax. When the owner
					 of a gift certificate redeems the gift certificate, etc., or a part thereof,
					 for tangible personal property, sales tax is due on the total selling price of
					 the tangible personal property. For example, if the owner of a gift certificate
					 valued at $100 purchases a $25 item, tax must be computed on $25, must be
					 collected, reported and remitted by the vendor.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 13 - "G" › Section 710:65-19-129 - Gun clubs

Current through Vol. 41, No. 20, July 1, 2024
Gun clubs are the consumers of the clay pigeons and blue
					 rocks furnished to members and patrons in connection with trapshooting and
					 similar sports, and should pay sales or use tax on these items when purchased,
					 even if the charge for the service to members is measured by the number of clay
					 pigeons or blue rocks used. [
See
68 O.S. §§
										1352,
					 1354
					 ]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 15 - "H" › Section 710:65-19-140 - Hatcheries and incubators

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  Sales by a person regularly engaged in the business of selling poultry or
				  operating a hatchery, of chicks, turkey poults and starter pullets for
				  consumption by the purchaser, are taxable.
(b) Such sales are exempt when made to a
				  person regularly engaged in the commercial production of chickens, turkeys, and
				  eggs, provided the purchaser certifies on the invoice to be retained by the
				  vendor that the pullets will be used primarily for egg production. However, the
				  seller is liable for the tax if the chicks, turkeys or eggs are consumed or
				  used by the purchaser.
(c) The
				  charge for the hatching of eggs for a person owning such eggs is not
				  taxable.
(d) The sale of eggs,
				  feeds, sprouters, medicines, insecticides, etc., for consumption or use by a
				  person regularly engaged in the commercial production of poultry products for
				  sale is not taxable. The sale of such items to persons keeping poultry mainly
				  for their own consumption are taxable even though resales are made occasionally
				  to dispose of temporary surpluses. [
See
68 O.S. §
										1358
				  ]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 15 - "H" › Section 710:65-19-141 - Herbicides not sold to farmers or custom applicators

Current through Vol. 41, No. 20, July 1, 2024
Sales of herbicides are subject to tax. The term
"herbicide"
means any substance or mixture of substances intended
					 to prevent, destroy, repel or retard the growth of weeds or plants. It shall
					 include pre-emergence herbicides, post-emergence herbicides, lay-by herbicides,
					 pasteur herbicides, defoliant herbicides, and desiccant
					 herbicides.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 17 - "I" › Section 710:65-19-156 - Internet-related services and transactions

Current through Vol. 41, No. 20, July 1, 2024
(a)
General provisions.
Charges for providing access to the Internet
				  are not subject to Oklahoma's sales tax, since they do not clearly fall within
				  the levy on telecommunications services. Sales of other services or tangible
				  personal property made via the Internet are taxable in the same manner that
				  they would be taxable if made via any other communication method.
(b)
Internet-related transactions to
				  which the tax is not applicable.
The levy of sales tax does
not
apply to:
(1) Charges for
				  access to the Internet, including dialup, DSL, and cable access services that
				  allow a customer to be routed to the net through a service-provider's server or
				  router.
(2) Charges for designing,
				  creating, or for the storage of information for a "website or home page" on a
				  server, including charges for "set up", "technical fees", "scanning", or domain
				  registration.
(3) Charges for data
				  manipulation or "electronic data processing services", pursuant to
OAC
710:65-19-86.
(4) Sales of advertising space through the
				  Internet, inasmuch as it falls within the category "electronic media", as
				  defined by
OAC
710:65-13-1.
(5)
Sales of prewritten computer
				  software that is delivered electronically. For purposes of this paragraph,
				  "delivered electronically" means delivered to the purchaser by means other than
				  tangible storage media
. [
See:
68 O.S. §
											1357(32)
				  ]
(6) Sales of digital products
				  delivered electronically including music, video, ringtones, and
				  books.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 17 - "I" › Section 710:65-19-157 - Insecticides and fungicides not sold to farmers or custom applicators

Current through Vol. 41, No. 20, July 1, 2024
Sales of insecticides and fungicides are subject to tax.
					 The term
"insecticides"
means any substance or mixture of
					 substances which are used for the preventing, destroying, repelling, or
					 mitigating of any insects. The term
"fungicides"
means any
					 substance or mixture of substances which are used for preventing, destroying or
					 mitigating any fungi.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 17 - "I" › Section 710:65-19-159 - Installation charges

Current through Vol. 41, No. 20, July 1, 2024
(a) Where the
				  quoted or advertised price is a lump sum for both property and installation or
				  where billing and other records do not show separate charges for property and
				  for installation, the measure of the tax is the total gross receipts received
				  by the seller.
(b) Where the seller
				  has a standard retail sales price for his products and where the standard sales
				  price is used both when making across-the-counter sales and when selling and
				  installing the property, he may make a separate and additional charge for
				  making the installation which, when shown separately in his billings and on his
				  books, will not be subject to the sales tax.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 17 - "I" › Section 710:65-19-160 - Installment and credit sales

Current through Vol. 41, No. 20, July 1, 2024
It will be necessary for the vendor to collect from, or
					 charge to the customer the entire amount of the tax as computed on the selling
					 price in each case of an installment or credit sale, irrespective of the amount
					 of the installment or down payment made by the purchaser consumer or whether
					 any installment or down payment is made. Installment and credit sales together
					 with the tax applicable thereto must be reported on the vendor's return
					 covering the period in which the installment or credit sale
					 occurred.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 17 - "I" › Section 710:65-19-161 - Insurance companies

Current through Vol. 41, No. 20, July 1, 2024
Insurance companies subject to 36 O.S. §
										624
					 do not qualify as exempt purchasers for purposes of state, county, or municipal
					 sales tax or state or municipal use tax and, therefore, should pay sales or use
					 tax to the vendor when making a taxable purchase of tangible personal property
					 or services.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 23 - "L" › Section 710:65-19-190 - Labels, tags, and name plates

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  Sales of labels, tags or name plates to persons using them in rendering
				  services or for personal or business use or which do not accompany products
				  sold, are purchases for consumption or use and are subject to
				  taxation.
(b) Sales of labels or
				  name plates to be affixed to tangible personal property which is taxable when
				  sold at retail, or to the containers sold with such property, are not subject
				  to tax if the labels or name plates are an inseparable part of the property
				  sold and purchased by the buyer as a part of such property.
(c) Sales of labels to persons retaining
				  title to containers to which the labels are affixed are not sales for resale
				  but are sales for consumption and subject to tax.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 23 - "L" › Section 710:65-19-191 - Businesses engaged in the rental and/or laundering of linens, apparel, diapers, mats/rugs or other items

Current through Vol. 41, No. 20, July 1, 2024
(a)
Linen and uniform rental and cleaning services.
Businesses which
				  rent clean linens, apparel, diapers, rugs/mats or other items to consumers must
				  obtain an Oklahoma sales tax permit and collect and remit state and any
				  applicable local sales tax on the total charges billed to customers without any
				  deduction for laundering, repairing, or cleaning services rendered in
				  association with the rental of such items.
(1)
Exempt purchases.
Pursuant
				  to its sales tax permit, property which is to be rented in addition to wrapping
				  materials/garment bags in which such property is to be furnished to customers
				  may be purchased exempt from sales tax. Likewise, items such as buttons and
				  zippers used in the repair of rented apparel may also be purchased tax
				  exempt.
(2)
Taxable
				  purchases.
Materials, supplies, tools and equipment including soaps,
				  detergents cleaning fluids, deodorants, bleaches, water, electricity, natural
				  gas, washers, dryers, ironers, mangles and all other tangible personal property
				  used and consumed to conduct their rental business are subject to sales tax
				  when purchased.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 23 - "L" › Section 710:65-19-192 - Lawyers

Current through Vol. 41, No. 20, July 1, 2024
(a) Law books,
				  supplies, furniture and equipment purchased by lawyers or law firms are subject
				  to taxation. Charges for updates, pocket parts, and looseleaf services are also
				  subject to taxation.
(b) Lawyers or
				  law firms must collect, report, and remit sales tax on gross receipts from
				  sales of tangible personal property and services taxable under the Sales Tax
				  Code, including photocopying and FAX.
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 23 - "L" › Section 710:65-19-193 - Layaway fees

Current through Vol. 41, No. 20, July 1, 2024
If a handling or service charge is made to the customer for
					 the privilege of putting merchandise in layaway; that charge is subject to the
					 sales tax.
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 23 - "L" › Section 710:65-19-195 - Sales of lottery tickets

Current through Vol. 41, No. 20, July 1, 2024
Sales of lottery tickets are exempt from sales tax when the
					 tickets are sold by a lottery retailer providing the retailer has been duly
					 certified by the Oklahoma Lottery Commission in accordance with 3A O.S. Section
					 717.
Added at 23 Ok Reg
					 2847, eff 6-25-06
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 25 - "M" › Section 710:65-19-210 - Vendors of machinery, tools, patterns, and similar items

Current through Vol. 41, No. 20, July 1, 2024
(a) Vendors of
				  machinery, tools, dies, jigs, production patterns, gauges and the like to users
				  or consumers must collect, report and remit sales tax liability except as
				  provided in the exemption for equipment used directly in manufacturing. This is
				  true whether the vendor installs such tangible personal property for the
				  purchaser or not.
(b) The fact that
				  it is not a stock item and is only produced after an order is received, or is
				  an alteration of a standard item, is not sufficient to exempt it from sales or
				  use tax unless it is otherwise exempt. [
See:
68 O.S. §§
										1354,
				  1359
				  ]
(c) Provided, however, from and
				  after September 1, 1994, patterns used in the commercial production of metal
				  castings shall be exempt from the levy of sales and use tax. [
See:
68 O.S.Supp.1994, §] 1359(11)]
(d) Patterns sold to a manufacturer to be
				  used in a manufacturing operation may be purchased exempt, regardless of
				  possession of the pattern.
Amended at 12 Ok Reg
					 2635, eff 6-26-95; Amended at 17 Ok Reg 2677, eff 6-25-00; 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 25 - "M" › Section 710:65-19-211 - Sale or rental of microfilm, slides, videotape tape recordings, records, etc

Current through Vol. 41, No. 20, July 1, 2024
In general, the sale, rental or leasing of all tangible
					 personal property, including microfilm, slides, video tape, tape recordings,
					 phonograph records, etc., are taxable. The provisions applicable to the
					 imposition of the tax on rental or leasing transactions shall not be applicable
					 to the rental or leasing of motion picture films, audio or video tape to a
					 party or parties who charge admission for the viewing of such films, tapes,
					 etc.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 25 - "M" › Section 710:65-19-212 - Milk and dairy processors

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  The sale of all tangible personal property consumed or used directly in
				  production of dairy products prior to shipment from the place of production is
				  not taxable.
(b) Sales of tangible
				  personal property consumed or used in the receiving, storage, transportation,
				  or delivery of milk are taxable. Transportation of milk from the place where it
				  is produced, as well as the receiving and storage of the milk at the processing
				  plant, is taxable. Processing includes all necessary operations performed on
				  the milk prior to shipment from the plant. Sales of tools and equipment used
				  directly in the processing of milk or milk products, and lubricants and other
				  materials consumed or used in the maintenance of that equipment, are not
				  taxable. Sales of tangible personal property consumed or used in the
				  construction, alteration, repair, or improvement of buildings and grounds are
				  taxable.
(c) Sales of equipment
				  used or consumed in the delivery of milk and milk products are taxable,
				  including trucks, cases, crates, etc., and property used for the maintenance
				  and operation of that equipment.
(d) Sales of milk bottles and milk cans to
				  dairies for use in processing milk for sale at retail by others, together with
				  washing machines for the same and cleaning compounds used in connection
				  therewith by such processors, are not subject to tax. Sale of milk bottle
				  crates or cases for transportation, receiving, storage, or delivery are subject
				  to tax. Sales of milk cans to farmers for use in cooling milk prior to shipment
				  to dairies are not taxable.
(e)
				  Dairy products sold by vendors to consumers for home preparation of meals are
				  subject to sales tax.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 25 - "M" › Section 710:65-19-213 - Military; members of armed services stationed in Oklahoma subject to sales and use taxes

Current through Vol. 41, No. 20, July 1, 2024
Members of the armed services of the United States
					 stationed in Oklahoma have no immunity from sales taxes imposed upon sales of
					 tangible personal property to them by Oklahoma vendors.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 25 - "M" › Section 710:65-19-214 - Multi-level sales

Current through Vol. 41, No. 20, July 1, 2024
(a) Vendors
				  operating a multi-level distribution system will collect tax on the gross
				  receipts of the retail value of the products sold. This tax is to be passed
				  through the multi-level distributors, who will not be required to hold an
				  Oklahoma sales tax permit, to the consumers/users.
(b) For example, the vendor who sells to
				  distributors, who in turn sell to consumers/users at home parties, is required
				  to collect, report, and remit sales tax on the total amount of gross receipts
				  received by the vendor's distributors from the sales of tangible personal
				  property or taxable services. The distributors will collect the tax from the
				  consumer.
(c) Shipping and handling
				  charges associated with the shipment of multi-level sales merchandise to the
				  distributor or the distributor's customers are not subject to sales tax, if
				  separately stated.
(d) If the
				  products are not sold by the distributor in the original form or packaging
				  created by the multi-level vendor, but instead used as an ingredient in or
				  component to a separate product, the distributor must collect sales tax on the
				  total sales price of the final product to the consumer.
Amended at 15 Ok Reg
					 2827, eff 6-25-98; Amended at 20 Ok Reg 2175, eff
					 6-26-03