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 45 - "W" › Section 710:65-19-367 - Water conditioning and water softeners

Current through Vol. 41, No. 20, July 1, 2024
(a) Water conditioning companies (including
				  all soft water companies) are vendors with respect to all tangible personal
				  property sold, leased, or rented by them and must collect the sales tax on all
				  such property unless the purchaser or user is entitled to claim exemption from
				  the sales tax and furnished an exemption certification.
(b) For purposes of collection of the tax,
				  the term
"water conditioner"
means all automatic softeners,
				  softener tanks, exchange tanks, purifiers, chlorinators, or any other device or
				  equipment, together with the minerals contained therein used to condition,
				  purify, or soften water.
(c) Rented
				  or leased water conditioners, including those leased with an option for
				  purchase, or those otherwise furnished for a monthly or other periodic charge,
				  are subject to the sales tax on the amount charged. Such conditioners sold
				  shall be subject to sales tax on the full selling price.
(d) Purchasers by a water conditioning or
				  softening company of water conditioners, tanks, and other equipment to be sold
				  or rented are not subject to tax.
(e) Purchases of all other equipment
				  supplies, and materials not for resale, including salt or any other cleaning
				  agent used to rejuvenate water tanks or the minerals therein, are subject to
				  sales or use tax.
(f) When a
				  customer is billed separately for materials used to alter or change plumbing to
				  accommodate conditioning equipment, the sales tax shall be collected, reported
				  and remitted on the gross receipts from such materials.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 45 - "W" › Section 710:65-19-368 - Wheel balancing [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 17 Ok Reg
					 2677, eff 6-25-00; Revoked at 18 Ok Reg 2823, eff
					 6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 45 - "W" › Section 710:65-19-369 - Wholesalers and jobbers

Current through Vol. 41, No. 20, July 1, 2024
The gross proceeds derived from sales of goods, wares, and
					 merchandise by wholesalers and jobbers for resale to persons having a valid
					 sales tax permit who are regularly engaged in reselling the articles purchased
					 are exempt from sales tax. The sales tax applies to all sales made by a
					 wholesaler or jobber to a consumer/user, even though the wholesaler or jobber
					 may be selling to him in wholesale quantities and at a wholesale
					 price.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 45 - "W" › Section 710:65-19-370 - Storm windows, combination windows, etc

Current through Vol. 41, No. 20, July 1, 2024
(a) In the case of lump sum contracts where
				  the vendor actually fabricates the windows - that is, buys the metal, screen,
				  glass, etc., and makes the whole window to measure and installs same - the
				  vendor is to be treated as a contractor and should pay the tax to suppliers as
				  a consumer.
(b) Where the vendor
				  does not actually fabricate the window, but merely measures each window and
				  sends these measurements to a factory to be manufactured, the vendor is
				  considered as selling and installing a complete unit of standard equipment and
				  should charge sales or use tax on the full selling piece. If the full retail
				  selling price is segregated from the charge for installation on the sales
				  invoice, the tax applies only to the selling price of the property.
(c) Where the vendor sells the type of
				  ready-made window which is not measure to fit but is merely attached to the
				  outside wall, the vendor should charge sales or use tax on the total selling
				  price.
(d) This rule applies to
				  vendors only. Contractors should see specific rules dealing with
				  contractors.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 45 - "W" › Section 710:65-19-371 - Manufacturer's original product warranty

Current through Vol. 41, No. 20, July 1, 2024
(a)
Definitions. "Manufacturer's original product warranty"
means
				  those warranties which are provided as a condition of all sales of a product
				  and which constitute an indistinguishable part of the product sold. For
				  purposes of this section, a
"Manufacturer's original product
				  warranty"
, is included within the basis for determining sales tax,
				  without regard for whether the charges for the warranty and for the product are
				  separately stated.
(b)
Sale
				  of a product covered by a manufacturer's warranty.
The entire gross
				  proceeds of a product covered by a manufacturer's original product warranty is
				  subject to sales tax, including any separately-stated charges for the
				  manufacturer's original product warranty, if the sale is not otherwise
				  exempt.
(c)
Parts used by the
				  manufacturer.
Parts used by the manufacturer to perform original
				  manufacturers warranty repair or replacement, are not taxable to the
				  manufacturer. If the parts are included in the terms of the original warranty,
				  and are not sold/billed to the customer, sales tax will not be due upon use by
				  the manufacturer to effect repair or replacement. Parts billed/sold to the
				  customer are subject to sales tax.
(d)
Work done by dealers.
If the
				  manufacturer has agreements with dealers or the representatives to perform
				  original manufacturers' warranty repairs, the parts used to perform the
				  repairs, if not sold/billed to the customer, are considered to be sold to the
				  manufacturer for re-sale or manufacturing.
Added at 11 Ok Reg
					 3521, eff 6-26-94; Amended at 14 Ok Reg 2711, eff
					 6-26-97
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 47 - "X" › Section 710:65-19-380 - X-ray laboratories

Current through Vol. 41, No. 20, July 1, 2024
Producers of x-ray film for the purpose of diagnosis are
					 the consumers of materials and supplies used in the production thereof. Thus,
					 the tax applies to the sale of such materials and supplies to laboratories
					 producing x-ray film for the purpose of diagnosis. Whether the laboratory is a
					 "lay laboratory" or is operated by a physician, surgeon, dentist, or hospital
					 is immaterial.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 21 - Use Tax › Section 710:65-21-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Subchapter have been promulgated for
				  the purpose of compliance with the Oklahoma Administrative Procedures Act, 75
				  O.S. §§
									250.1
				  et seq., and to facilitate the administration, enforcement, and collection of
				  taxes and other levies enacted by the Oklahoma Legislature with respect to 68
				  O.S. §§
									1401 et
				  seq., of the Oklahoma Statutes (Use Tax Code).
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 21 - Use Tax › Section 710:65-21-2 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
The following words and terms, when used in this Subchapter,
				  shall have the following meaning, unless the context clearly indicates
				  otherwise:
"Manufacturing operation"
means the
				  designing, manufacturing, compounding, processing, assembling, warehousing, or
				  preparing of articles for sale as tangible personal property. A manufacturing
				  operation begins at the point where the materials enter the manufacturing site
				  and ends at the point where a finished product leaves the manufacturing site.
				  "Manufacturing operation"
does not include administration, sales,
				  distribution, transportation, site construction, or site maintenance. [68 O.S.
				  §
									1352(15)
				  ]
"Person"
means any individual, partnership,
				  association, or corporation.
"Purchase price"
has the same meaning as
"gross receipts"
, as set out in
				  710:65-1-9.
"Sale"
means the transfer of either title or
				  possession of tangible personal property for a valuable consideration. The term
"sale"
includes the exchange, barter, lease, or rental or tangible
				  personal property.
"Use tax"
means an excise tax charged on the
				  sale of tangible personal property purchased from outside Oklahoma and brought
				  into the state for consumption or use. [
See:
68 O.S. §
									1401
				  ]
Amended at 14 Ok Reg
				  2711, eff 6-26-97; Amended at 16 Ok Reg 2653, eff 6-25-99; Amended at 17 Ok Reg
				  2677, eff 6-25-00; Amended at 21 Ok Reg 2581, eff 6-25-04; 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 21 - Use Tax › Section 710:65-21-3 - Use tax

Current through Vol. 41, No. 20, July 1, 2024
All purchases of tangible personal property which are
				  purchased in a manner such that, pursuant to
OAC
710:65-15-1,
				  sales tax is not due, but which are stored, used or otherwise consumed in
				  Oklahoma are subject to the use tax. The use tax must be remitted directly to
				  the Commission by the vendor, if the vendor is either "maintaining a place of
				  business in this state", as defined by
OAC
710:65-1-8,
				  and has knowledge that the goods are being sold for use in this state; or if
				  the vendor is not "maintaining a place of business in this state", but has
				  voluntarily agreed to collect Oklahoma Use Tax. In the event that the vendor is
				  not "maintaining a place of business in this state" and has not voluntarily
				  agreed to collect the use tax, the Oklahoma purchaser must accrue, report, and
				  remit the use tax.
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 21 - Use Tax › Section 710:65-21-4 - Use tax on out-of-state purchases

Current through Vol. 41, No. 20, July 1, 2024
(a)
				Tangible personal property bought outside this State either by an Oklahoma user
				or consumer or out-of-state user or consumer in such a way that the vendor need
				not collect sales tax in that State, and brought into this State for storage,
				use, or other consumption is subject to the use tax. Use tax must be reported
				and paid by the purchaser on forms prescribed by and available from the
				Commission.
(b) If the purchaser
				buys such tangible personal property from an out-of-state vendor who is
				authorized or required by the Use Tax Code to collect, report and remit use
				tax, the purchaser should pay the use tax to such vendor. Vendors who are
				required to collect use tax are those who maintain places of business both
				within and without Oklahoma. [
See:
68 O.S. §§
									1402,
				1405-1406 ]
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 21 - Use Tax › Section 710:65-21-5 - Voluntary registration by certain out-of-state retailers or vendors › Section 710:65-21-5.1 - Filing requirements for certain vendors registered under the Streamlined Sales and Use Tax Agreement

Current through Vol. 41, No. 20, July 1, 2024
A seller that is registered under the Streamlined Sales and
					 Use Tax Agreement which has indicated at the time of registration that it
					 anticipates making no sales which would be sourced to Oklahoma under the
					 Agreement is exempt from the filing of a return. A seller shall lose such
					 exemption upon making any taxable sales into this state and shall file a return
					 in the month following such sale.
Added at 30 Ok Reg 2089, eff
					 7-25-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 21 - Use Tax › Section 710:65-21-6 - Retailers required to obtain a use tax permit

Current through Vol. 41, No. 20, July 1, 2024
Every vendor who is "maintaining a place of business" as
				  defined in
OAC
710:65-1-8,
				  both inside Oklahoma and outside Oklahoma, must obtain a use tax permit. The
				  permit, which is free of charge, is issued upon receipt of a Business
				  Registration form. As a part of the form, the vendor must list the names and
				  addresses of all the vendor's agents operating in the state, along with the
				  location of any and all other warehouses in which goods are stored, offices,
				  and other places of business in the state, or the location of any tangible
				  personal property or real property owned, which is located in
				  Oklahoma.
Added at 15 Ok Reg 2827,
				  eff 6-25-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 21 - Use Tax › Section 710:65-21-7 - Reports, payments, and penalties

Current through Vol. 41, No. 20, July 1, 2024
(a)
General provisions.
Payment of use tax is due on the first of each
				month for purchases made the preceding month.
Every person, whether responsible to report and remit the tax
				  as a vendor, or as a purchaser, must file for each month for which a liability
				  exists. If not reported and not paid on the 20th day of the month following the
				  month in which the goods were sold for use in Oklahoma, or in which the goods
				  were purchased for use in Oklahoma, the tax and report shall be delinquent and
				  interest and penalty will be assessed as allowed by statute. Reports are to be
				  made on forms which can be obtained from the Commission.
(b)
Semimonthly electronic
				reporting.
Persons owing an average of Two Thousand Five Hundred
				Dollars ($2,500.00) or more, per month, in total use taxes for the previous
				fiscal year shall remit the tax due and shall participate in the Tax
				Commission's electronic funds transfer and electronic data interchange program,
				according to the following schedule:
(1)
For sales from the first (1st)
				day through the fifteenth (15th) day of each month, the tax shall be due and
				payable on the twentieth (20th) day of the month, and remitted to the Tax
				Commission by electronic funds transfer. A taxpayer will be considered to have
				complied with the reporting requirements of this paragraph if, on or before the
				twentieth (20th) day of each month, the taxpayer paid at least ninety (90)
				percent of the liability for that fifteen-day period, or at least fifty (50)
				percent of the liability incurred during the immediate preceding calendar year
				for the same month; and
(2)
For sales from the sixteenth
				(16th) day through the end of each month, the tax shall be due and payable on
				the twentieth (20th) day of the following month, and remitted to the Tax
				Commission by electronic funds transfer
.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 21 - Use Tax › Section 710:65-21-8 - Out-of-state retailers or vendors not registered in Oklahoma

Current through Vol. 41, No. 20, July 1, 2024
(a)
Definitions.
For the purposes of this Section:
(1)
"De minimis online auction
				website"
means any online auction website that facilitates total gross
				sales in Oklahoma in the prior year of less than $100,000.00 and reasonably
				expects Oklahoma sales in the current year will be less than
				$100,000.00.
(2)
"De minimis
				retailer"
means any non-collecting retailer that made total gross sales
				in Oklahoma in the prior year of less than $100,000.00 and reasonably expects
				Oklahoma sales in the current year will be less than $100,000.00.
(3)
"Non-collecting retailer"
means a retailer, not currently registered to collect and remit Oklahoma sales
				and use tax, who makes sales of tangible personal property from a place of
				business outside of Oklahoma to be shipped to Oklahoma for use and who is not
				required to collect Oklahoma sales or use taxes.
(4)
"Oklahoma purchaser"
means a
				purchaser that requests goods be shipped to Oklahoma.
(5)
"Online auction website"
means a collection of web pages on the Internet that allows persons to display
				tangible personal property for sale which is purchased through a competitive
				process where participants place bids with the highest bidder purchasing the
				item when the bidding period ends.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 21 - Use Tax › Section 710:65-21-20 - Use tax exemptions

Current through Vol. 41, No. 20, July 1, 2024
The following are specifically exempt from use tax:
				  [
See:
68 O.S. §§
									1404
				  and
				  1411
				  ]
(1) Tangible personal property
				brought into this state by a non-resident for his or her personal use visiting
				or with the intent to become a resident.
(2) Tangible personal property that is
				purchased for resale.
(3) Tangible
				personal property on which sales/use tax has been paid that is equal to or
				greater than the rate charged by Oklahoma. If the rate charged by another state
				is less than the rate charged by Oklahoma, the difference in the rate is to be
				multiplied by the purchase price of the tangible personal property to give the
				amount of tax due for that purchase. In the same manner, a credit against any
				municipal or county use tax paid may be taken if a municipal or county sales or
				use tax, respectively, has been paid to an out-of-state municipality or
				county.
(4) Those items
				specifically exempted by the Oklahoma Sales Tax Code. [
See:
68
				O.S. §§
									1350 et
				seq.]
(5) Tangible personal
				property used in or by commercial airlines and railroads.
(6) Livestock purchased for feeding or
				breeding purposes and later resold.
(7) For municipal and county uses tax
				purposes only, the municipal or county rate does not apply to goods which are
				brought into the city or county temporarily for the purpose of fabrication,
				repair, testing, alteration, maintenance or other service.
(8) The use of rail transportation cars to
				haul coal to coal-fired electric generating plants located in
				Oklahoma.
(9) Tangible personal
				property purchased for use by manufacturers in manufacturing operations located
				in Oklahoma.
(10) Municipal and
				county use taxes do not apply to property purchased in Oklahoma.
Amended at 15 Ok Reg
				  2827, eff 6-25-98; Amended at 16 Ok Reg 2653, eff 6-25-99; Amended at 17 Ok Reg
				  2677, eff 6-25-00; Amended at 21 Ok Reg 2581, eff 6-25-04; Amended at 24 Ok Reg
				  2397, eff 6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 1 - General Provisions › Section 710:70-1-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Chapter have been promulgated for the
				  purpose of compliance with the Oklahoma Administrative Procedures Act, 75 O.S.
				  §§
									250. 1 et
				  seq., and to facilitate the administration, enforcement, and collection of
				  taxes and other levies enacted by the Oklahoma Legislature with respect to
				  tobacco and tobacco products.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 2 - Cigarette Stamp Tax › Part 1 - GENERAL PROVISIONS › Section 710:70-2-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Subchapter have been promulgated for
					 the purpose of compliance with the Oklahoma Administrative Procedures Act, 75
					 O.S. §
										250.1
					 et seq, and to facilitate the administration, enforcement, and collection of
					 the levies enacted by the Oklahoma Legislature with respect to cigarettes. [68
					 O.S. §
										301 et
					 seq.]
Added at 21 Ok Reg
					 1145, eff 5-13-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 2 - Cigarette Stamp Tax › Part 1 - GENERAL PROVISIONS › Section 710:70-2-2 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
The following words and terms shall have the following
					 meaning unless the context clearly indicates otherwise:
"Cigarette"
means all rolled
					 tobacco or any substitute therefor, wrapped in paper or any substitute therefor
					 and weighing not to exceed three (3) pounds per thousand cigarettes.
[68 O.S. §
										301(1)
					 ]
"Delivery
					 sale"
means:
(A)
Any sale of cigarettes to a consumer in Oklahoma
					 where either:
(i)
The purchaser submits the order for such sale by
					 means of a telephonic or other method of voice transmission, by use of the
					 mails, or by any other delivery service, including the Internet or other online
					 service; or,
(ii)
The cigarettes are delivered by use of the
					 mails or other delivery service.
(B)
A sale of cigarettes which satisfies the
					 criteria in subparagraph (A) of this paragraph shall be
					 a
"delivery sale"
regardless of whether the
					 seller is located within or outside of Oklahoma.
"Delivery sale"
shall include any
					 sale of cigarettes to an individual in Oklahoma and shall be treated as a sale
					 to a consumer unless such individual is licensed as a distributor or retailer
					 of cigarettes by the Tax Commission; but shall not include a sale of
					 cigarettes, not for personal consumption, to a person who is a wholesale dealer
					 or a retail dealer.
[68 O.S. §
										301(13)
					 ]
Added at 21 Ok Reg
					 1145, eff 5-13-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 2 - Cigarette Stamp Tax › Part 1 - GENERAL PROVISIONS › Section 710:70-2-3 - When stamps must be applied

Current through Vol. 41, No. 20, July 1, 2024
Oklahoma cigarette stamps and Oklahoma Tribal stamps may be
					 applied only to cigarette packages that the wholesaler, has received directly
					 from either a manufacturer or importer of cigarettes, providing that
					 manufacturer or importer possesses a valid permit under
					 26 U.S.C. §
											5712. Effective January 1, 2010, a wholesaler
					 must purchase cigarettes from a manufacturer holding an Oklahoma Cigarette
					 Manufacturer License.
Added at 21 Ok Reg
					 1145, eff 5-13-04; Amended at 27 Ok Reg 2350, eff
					 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 2 - Cigarette Stamp Tax › Part 1 - GENERAL PROVISIONS › Section 710:70-2-4 - Conditions under which a cigarette license may be granted, maintained, or renewed

Current through Vol. 41, No. 20, July 1, 2024
(a) No cigarette
				  license shall be granted, maintained, or renewed pursuant to this Subchapter
				  and Article 3 of Title 68 of the Oklahoma Statutes, if any owner of an interest
				  of ten (10) percent in the applicant, or holder of a license, meets any of the
				  following conditions:
(1) Applicant owes Five
				  Hundred Dollars ($500.00) or greater in cigarette taxes that are
				  delinquent;
(2) Applicant has been
				  convicted of a crime relating to or for receiving stolen or counterfeit
				  cigarettes;
(3) Applicant has been
				  convicted of or has entered a plea of guilty or nolo contendere to any
				  felony;
(4) Applicant is a
				  manufacturer, and is not a participating manufacturer as defined in 37 O.S.
				  § 600.22 ;
(5) Applicant is
				  not a participating manufacturer as defined 37 O.S. §
											600.22
				  and is not in full compliance with 37 O.S. §
											600.23(A).
(6) Applicant is a manufacturer, and
				  cigarettes have been imported into the United States by the applicant in
				  violation of
				  19
				  U.S.C. §
												1681 a; or,
(7) Applicant is a manufacturer and has
				  manufactured or imported into the United States, cigarettes that do not fully
				  comply with the Federal Cigarette Labeling and Advertising Act,
				  15 U.S.C.
				  §1331 et seq. [68 O.S. §
											304(E)
				  ]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 2 - Cigarette Stamp Tax › Part 1 - GENERAL PROVISIONS › Section 710:70-2-5 - Filing requirements for persons making "delivery sales of cigarettes" [RENUMBERED TO 710:70-2-50]

Current through Vol. 41, No. 20, July 1, 2024
Added at 21 Ok Reg
					 1145, eff 5-13-04; Renumbered to 710:70-2-50 at 22 Ok Reg 2243, eff
					 6-25-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 2 - Cigarette Stamp Tax › Part 1 - GENERAL PROVISIONS › Section 710:70-2-6 - Requirements placed on vendors making delivery sales of cigarettes [RENUMBERED TO 710:70-2-51]

Current through Vol. 41, No. 20, July 1, 2024
Added at 21 Ok Reg
					 1145, eff 5-13-04; Renumbered to 710:70-2-51 at 22 Ok Reg 2243, eff
					 6-25-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 2 - Cigarette Stamp Tax › Part 1 - GENERAL PROVISIONS › Section 710:70-2-7 - Payment of taxes due on delivery sales of cigarettes [RENUMBERED TO 710:70-2-52]

Current through Vol. 41, No. 20, July 1, 2024
Added at 21 Ok Reg
					 1145, eff 5-13-04; Renumbered to 710:70-2-52 at 22 Ok Reg 2243, eff
					 6-25-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 2 - Cigarette Stamp Tax › Part 1 - GENERAL PROVISIONS › Section 710:70-2-8 - Penalties for failure to comply with statutory provisions

Current through Vol. 41, No. 20, July 1, 2024
Section
					 316 of Title
					 68 of the Oklahoma Statutes provides for administrative fines and penalties for
					 failure to comply with the laws concerning the sale of cigarettes, including
					 the possession, distribution, manufacture or sale of counterfeit
					 cigarettes.
Added at 21 Ok Reg
					 1145, eff 5-13-04; Amended at 27 Ok Reg 2350, eff
					 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 2 - Cigarette Stamp Tax › Part 1 - GENERAL PROVISIONS › Section 710:70-2-9 - Cigarette stamp tax rates [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 22 Ok Reg
					 525, eff 1-28-05 (emergency); Added at 22 Ok Reg 2243, eff 6-25-05; Amended at
					 27 Ok Reg 2350, eff 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 2 - Cigarette Stamp Tax › Part 1 - GENERAL PROVISIONS › Section 710:70-2-9.1 - Vehicle Cigarette Licenses

Current through Vol. 41, No. 20, July 1, 2024
Vehicles from which cigarettes are sold constitute a "place
					 of business" and are required to be permitted. If the vehicle is owned or
					 operated by a place of business for which the regular Two Hundred Fifty Dollar
					 ($250.00) fee has been paid the fee for the vehicle is to be $10.00 and the
					 expiration date of the vehicle license permit is to be the expiration date of
					 the permit issued to the other place of business.
Added at 23 Ok Reg
					 2867, eff 6-25-06; Amended at 27 Ok Reg 2350, eff
					 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 2 - Cigarette Stamp Tax › Part 1 - GENERAL PROVISIONS › Section 710:70-2-10 - Discount on cigarette tax stamps purchased

Current through Vol. 41, No. 20, July 1, 2024
(a)
Allowable discount.
Every
				  person purchasing cigarette or tobacco tax stamps from the Oklahoma Tax
				  Commission may do so at a reduction of one and one-half cents ($0.015) per
				  stamp. The discount herein provided shall be the only discount allowed to
				  purchasers from the Tax Commission.
(b)
Exceptions and limitations.
The discount described in this Section shall not be applicable or available:
(1) On purchases of less than One Hundred
				  Dollars ($100.00) at any one time;
(2) To out-of-state purchasers who reside in
				  states that do not give discounts on cigarette stamps purchased by State of
				  Oklahoma cigarette dealers;
(3) To
				  a purchaser who has an unpaid assessment or is delinquent in one or more
				  required reports; or,
(4) To a
				  purchaser who refuses to comply with the laws of the State of Oklahoma.
				  [
See:
68 O.S.Supp.2004, §311]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 2 - Cigarette Stamp Tax › Part 1 - GENERAL PROVISIONS › Section 710:70-2-11 - Requirements placed on wholesalers and retailers to maintain copies of invoices

Current through Vol. 41, No. 20, July 1, 2024
(a) Wholesalers
				  shall keep copies of invoices or equivalent documentation for each of its
				  facilities for every transaction in which the wholesaler is the seller,
				  purchaser, consignor, consignee, or recipient of cigarettes. The invoices or
				  documentation must show the name, address, phone number and wholesale license
				  number of the consignor, seller, purchaser, or consignee, and the quantity by
				  brand style of the cigarettes involved in the transaction. [68 O.S. §
				  312.1(E)].
(b) Retailers shall keep
				  copies of invoices or equivalent documentation for every transaction in which
				  the retailer receives or purchases cigarettes at each of its facilities. The
				  invoices or documentation must show the name and address of the wholesaler from
				  whom, or the address of another facility of the same retailer from which, the
				  cigarettes were received, the quantity of each brand style received in such
				  transaction and the retail cigarette license number or sales tax license
				  number. [68 O.S. § 312.1(F)].
(c) The invoices or equivalent documentation
				  must be kept on the premises described in the license in such a manner as to
				  ensure permanency and accessibility for inspection at reasonable hours by
				  authorized personnel of the Oklahoma Tax Commission. With the permission of the
				  Tax Commission, manufacturers, wholesalers, and retailers with multiple places
				  of business may retain centralized records, but must transmit duplicates of the
				  invoices or the equivalent documentation to each place of business within
				  twenty-four (24) hours upon the request of the Tax Commission. Written requests
				  for permission to keep centralized records should be submitted by mail to the
				  Business Tax Services Division at Oklahoma Tax Commission, Oklahoma City, OK
				  73194 or by FAX at (405) 522-4450. [68 O.S. § 312.1(H)].
(d) The invoices or equivalent documentation
				  must be retained for a period of three (3) years from the date of the
				  transaction. [68 O.S. § 312.1(I)].
Added at 22 Ok Reg
					 1690, eff 5-10-15 (emergency); Added at 23 Ok Reg 2867, eff 6-25-06; Amended at
					 26 Ok Reg 2373, eff 6-25-09; Amended at 27 Ok Reg 2350, eff
					 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 2 - Cigarette Stamp Tax › Part 1 - GENERAL PROVISIONS › Section 710:70-2-12 - Limitation on sale of number of packs of cigarettes at a reduced tax rate [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 22 Ok Reg
					 1690, eff 5-10-15 (emergency); Added at 23 Ok Reg 2867, eff 6-25-06; Revoked at
					 26 Ok Reg 2373, eff 6-25-09
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 2 - Cigarette Stamp Tax › Part 1 - GENERAL PROVISIONS › Section 710:70-2-13 - Stamps required, applicable compact and non-compact tax rates, and refund procedures relating to sales of packs of cigarettes to tribal retailers [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 22 Ok Reg
					 1690, eff 5-10-05 (emergency); Added at 23 Ok Reg 1195, eff 4-7-06 (emergency);
					 Added at 23 Ok Reg 2866, eff 6-25-06; Revoked at 26 Ok Reg 2373, eff
					 6-25-09
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 2 - Cigarette Stamp Tax › Part 1 - GENERAL PROVISIONS › Section 710:70-2-14 - Retail to retail sales of cigarettes prohibited

Current through Vol. 41, No. 20, July 1, 2024
Effective January 1, 2010, a licensed cigarette retailer is
					 prohibited from selling cigarettes to another licensed cigarette retailer
					 unless the purpose of the sale is to move inventory between stores which are
					 owned by the same legal entity.
Added at 27 Ok Reg
					 2350, eff 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 2 - Cigarette Stamp Tax › Part 1 - GENERAL PROVISIONS › Section 710:70-2-15 - Minimum requirements of monthly cigarette tax reports of licensed manufacturers and wholesalers

Current through Vol. 41, No. 20, July 1, 2024
(a) Every
				  licensed manufacturer and every wholesaler licensed by the Oklahoma Tax
				  Commission, to possess, use or in any manner deal with cigarettes subject to
				  the excise tax, upon which such tax has not been paid, shall report, to the
				  Oklahoma Tax Commission, all purchases and invoices of all such cigarettes and
				  merchandise subject to such excise tax monthly, on the monthly cigarette tax
				  report form prescribed by the Commission. Each monthly report shall include the
				  following information:
(1) Name, business
				  address and cigarette license number of the tax reporter;
(2) All purchases or deliveries, stated
				  separately according to the dates of delivery in this State, of all cigarettes
				  received, possessed, used or in any manner dealt with in the previous calendar
				  month;
(3) Invoice numbers of all
				  purchases or deliveries of such cigarettes for the previous calendar
				  month;
(4) Name and business
				  address of each consignee and consignor; and
(5) Copy of each invoice of all purchases or
				  deliveries of such cigarettes for the previous month attached to the monthly
				  report form. Copies of invoices submitted shall be subject to destruction upon
				  completion of an office audit of the monthly report and shall not discharge the
				  reporter from the statutory duty to maintain records and files of all such
				  transactions. [See: 68 O.S. §
											201; 68 O.S.
				  §
											301 et
				  seq.]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 2 - Cigarette Stamp Tax › Part 3 - DELIVERY SALES › Section 710:70-2-50

Current through Vol. 41, No. 20, July 1, 2024
Renumbered from 710:2-5 at 22 Ok Reg 2243, eff 6-25-05 ;
						Amended at 28 Ok Reg 966, eff 6-1-11 ; Amended at 30 Ok Reg 1473, eff
						7-1-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 2 - Cigarette Stamp Tax › Part 3 - DELIVERY SALES › Section 710:70-2-51 - Requirements placed on vendors making delivery sales of cigarettes

Current through Vol. 41, No. 20, July 1, 2024
(a) No person or
				  entity engaged in the business of selling or distributing cigarettes, that is
				  not a manufacturer, wholesaler, or distributor of cigarettes or other tobacco
				  products licensed by the Oklahoma Tax Commission shall mail, ship or otherwise
				  deliver cigarettes to any person in this state that is not:
(1) A distributor or wholesaler of cigarettes
				  licensed by the Oklahoma Tax Commission under Section
				  304
				  of Title 68 of the Oklahoma Statutes;
(2) An export warehouse proprietor pursuant
				  to Chapter 52 of the Internal Revenue Code or the operator of a customs bonded
				  warehouse pursuant to
				  19 U.S.C., Section
				  1311 or
				  1555;
				  or
(3) A person who is an officer,
				  employee or agent of the United States government, this state or a department,
				  agency, instrumentality or political subdivision of the United States or this
				  state when the person is acting in accordance with the official duties of the
				  person.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 2 - Cigarette Stamp Tax › Part 3 - DELIVERY SALES › Section 710:70-2-52

Current through Vol. 41, No. 20, July 1, 2024
Renumbered from
					 710:70-2-7 at 22 Ok Reg 2243, eff 6-25-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 3 - Unfair Cigarette and Tobacco Products Sales › Section 710:70-3-1 - Procedures relating to enforcement of the Unfair Cigarette and Tobacco Products Sales Act

Current through Vol. 41, No. 20, July 1, 2024
Pursuant to the authority and power granted by statute, the
				  Oklahoma Tax Commission hereby directs that enforcement of the Unfair Cigarette
				  and Tobacco Products Sales Act (68 O.S. §
									326 et
				  seq.) within this state shall be established and implemented through the
				  procedures set out in this Subchapter. [
See:
68 O.S. §
									344
				  ]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 3 - Unfair Cigarette and Tobacco Products Sales › Section 710:70-3-2 - Filing of a complaint

Current through Vol. 41, No. 20, July 1, 2024
Any person or entity who has been injured or who would
				  suffer injury from any violation or threatened violation of the provisions of
				  the Unfair Cigarette and Tobacco Products Sales Act (68 O.S. §§326 et
				  seq.) (the Act) shall file a written signed complaint of the complaining party
				  with the Alcohol and Tobacco Section, Business Tax Services Division of the
				  Oklahoma Tax Commission setting forth details and all evidence then available,
				  together with the name and address of the person or entity that has allegedly
				  violated and/or failed to comply with the provisions of the Act.
				  [
See:
68 O.S. §§340, 343]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 3 - Unfair Cigarette and Tobacco Products Sales › Section 710:70-3-3 - Investigation and referral procedure

Current through Vol. 41, No. 20, July 1, 2024
The Business Tax Services Division of the Oklahoma Tax
				  Commission, upon receipt of the complaint described in
				  710:70-3-2,
				  shall make a determination as to whether or not a probable violation of the
				  provisions of the Unfair Cigarette and Tobacco Products Sales Act (68 O.S.
				  §§326 et seq.) (the Act) appears to have occurred and shall forward
				  such to the office of the General Counsel of the Oklahoma Tax Commission
				  together with evidence of the relevant basic cost of cigarette and tobacco
				  products and other relevant information in its possession. The General Counsel
				  shall review the complaint and determine whether there exists a prima facie
				  case of violation or failure to comply and, if so, shall issue a notice to the
				  alleged violator to attend a hearing where the alleged violator's license may
				  be cancelled or suspended. A hearing shall be set after giving the complaining
				  party and the person or entity who has allegedly violated the Act at least ten
				  (10) days' notice and a copy of this Subchapter shall be available at the
				  Oklahoma Tax Commission for all affected parties and may be mailed to such
				  parties with the notice. If the General Counsel determines that the violation
				  warrants additional action, an action may be instituted in any court of
				  competent jurisdiction and the rules of the court shall apply.
				  [
See:
68 O.S. §344]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 3 - Unfair Cigarette and Tobacco Products Sales › Section 710:70-3-4 - Complaining party must appear

Current through Vol. 41, No. 20, July 1, 2024
When an administrative hearing is set, the Business Tax
				  Services Division of the Oklahoma Tax Commission and the complaining party
				  shall be notified of the show cause hearing and it shall be mandatory for the
				  complaining party to appear and submit evidence and/or testimony at the hearing
				  to substantiate the alleged violation and/or failure by the alleged violating
				  party to comply with the provisions of the Unfair Cigarette and Tobacco
				  Products Sales Act (68 O.S. §§326 et seq.).
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 3 - Unfair Cigarette and Tobacco Products Sales › Section 710:70-3-5 - Evidence admissible to establish cost

Current through Vol. 41, No. 20, July 1, 2024
The Business Tax Services Division shall appear at the
				  hearing on an alleged violation of the Act and give testimony and evidence
				  establishing the relevant basic cost of cigarettes and tobacco products and the
				  minimum wholesale/retail price of such products based upon the provisions of
				  the Unfair Cigarette and Tobacco Products Sales Act (68 O.S. §§326 et
				  seq.), and such other evidence as may relate to the complaint. It shall be a
				  rebuttable presumption that the basic cost to the wholesaler and to the
				  retailer is that defined in the Act, unless a lesser cost can be established by
				  competent evidence, as set out in the Act. [
See:
68 O.S.
				  §§329, 330, 335, 337]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 3 - Unfair Cigarette and Tobacco Products Sales › Section 710:70-3-6 - Burden of production of evidence on permit holder

Current through Vol. 41, No. 20, July 1, 2024
The person or entity allegedly violating the provision of the
				  Unfair Cigarette and Tobacco Products Sales Act (68 O.S. §§
									326 et
				  seq.) shall produce at the hearing sufficient evidence including books,
				  business records and invoices to establish that the alleged violation is
				  without merit. [
See:
68 O.S. §
									103
				  ]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 3 - Unfair Cigarette and Tobacco Products Sales › Section 710:70-3-7 - Hearing procedure

Current through Vol. 41, No. 20, July 1, 2024
An Administrative Law Judge of the Oklahoma Tax Commission
				  shall hear testimony and take evidence from the parties at a hearing on an
				  alleged violation of the Act and shall then submit to the Commission findings,
				  recommendations and conclusions, concerning the alleged violation of the Unfair
				  Cigarette and Tobacco Products Sales Act (68 O.S. §§
									326 et
				  seq.) and whether or not the license of the alleged violator should be revoked
				  or suspended. [
See:
68 O.S. §
									207
				  ]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 3 - Unfair Cigarette and Tobacco Products Sales › Section 710:70-3-8 - Final ruling by Commission

Current through Vol. 41, No. 20, July 1, 2024
The Commission shall review the findings, recommendations and
				  conclusions of the Administrative Law Judge, make its determination and enter
				  its Order in the matter.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 5 - Excise on Tobacco Products › Section 710:70-5-1 - Authority to direct procedures for payment of excise tax levied on tobacco products

Current through Vol. 41, No. 20, July 1, 2024
(a) Pursuant to the
				authority and power granted by statute, the Oklahoma Tax Commission hereby
				directs that excise tax levied upon the sale, distribution, use, exchange,
				barter or possession of tobacco products within this State shall be paid
				through monthly tobacco products tax reporting procedures as established by
				rules of this Commission and shall be administered in accordance with the laws
				of this State and the provisions of this Subchapter establishing procedures for
				monthly tobacco tax reporting system. [
See:
68 O.S. §§
									401 et
				seq.]
(b) The purchasing of stamps
				to pay the excise tax levied and the affixing of stamps as evidence of payment
				of the excise tax are hereby abolished. [
See:
68 O.S. §§
									403,
				408
				]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 5 - Excise on Tobacco Products › Section 710:70-5-2 - Payment of tax on tobacco products

Current through Vol. 41, No. 20, July 1, 2024
The excise tax levied upon the sale, use, distribution,
				  exchange, barter or possession of tobacco products in this State shall be paid
				  on a monthly basis by the licensed manufacturer, wholesaler or retailer first
				  possessing, selling, using, distributing, exchanging, bartering, or in any
				  manner dealing with such tobacco products in this State. No other person, shall
				  first possess, use, sell, exchange, distribute, barter or in any manner deal
				  with such tobacco products in this State upon which the excise tax has not been
				  paid.
Amended at 27 Ok Reg 2350, eff 7-11-10 ; Amended at 30 Ok
					 Reg 1474, eff 7-1-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 5 - Excise on Tobacco Products › Section 710:70-5-3 - Minimum requirements of monthly tobacco products tax reports of licensed manufacturers, wholesalers or retailers

Current through Vol. 41, No. 20, July 1, 2024
(a)
				Every licensed manufacturer and every wholesaler licensed by the Oklahoma Tax
				Commission, to possess, use or in any manner deal with tobacco products subject
				to the excise tax, upon which such tax has not been paid, and every retailer
				who receives tobacco products upon which excise tax has not been paid shall
				report, to the Oklahoma Tax Commission, all purchases and invoices of all such
				tobacco products and merchandise subject to such excise tax monthly, on the
				Monthly Tobacco Products Tax Report form prescribed by the Commission. Each
				monthly report shall include the following information:
(1) Name, business address and Tobacco
				License Number of the tax reporter;
(2) All purchases or deliveries, stated
				separately according to the dates of delivery in the State, of all tobacco
				products received, possessed, used or in any manner dealt with in the previous
				calendar month;
(3) Invoice numbers
				of all purchases or deliveries of such products for the previous calendar
				month;
(4) Name and business
				address of each consignee and consignor; and
(5) Copy of each invoice of all purchases or
				deliveries of such products for the previous month attached to the monthly
				report form. Copies of invoices submitted shall be subject to destruction upon
				completion of an office audit of the monthly report and shall not discharge the
				reporter from the statutory duty to maintain records and files of all such
				transactions. [
See:
68 O.S. §
										201; 68 O.S.
				§
										401 et
				seq.]