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 1 - "A" › Section 710:65-19-6 - Place of amusement

Current through Vol. 41, No. 20, July 1, 2024
(a) The total
				  receipts accruing from sales of tickets for admission to or voluntary
				  contributions made to places of amusement, sports, entertainment, exhibition,
				  display or other recreational events or activities, and free or complimentary
				  admissions not included in (c) of this Section, which have a value equivalent
				  to the charge that would have otherwise been made, are subject to sales tax.
				  Places of amusement, sports, entertainment, exhibition, display or recreation
				  include, but are not limited to, theaters, motion picture shows, auditoriums
				  where lectures and concerts are given, amusement parks, fairgrounds, race
				  tracks, baseball parks, football stadiums, swimming pools, street fairs, dance
				  halls, cabarets, nightclubs, golf courses, skating rinks, art exhibits, and
				  gymnasiums. Places of amusement or entertainment also include all places where
				  the public is charged a fee for admission to see any kind of display or hear
				  any kind of a program.
(b) Charges
				  for the privilege of entering or engaging in any kind of activity such as golf,
				  tennis, racquetball, handball and games of skill, such as billiards are subject
				  to sales tax if spectators are not charged an admission fee.
(c) Complimentary or free tickets issued
				  through a box office or other entity which is operated by a state institution
				  of higher education with institutional employees or by a municipality with
				  municipal employees are not subject to sales tax. The exemption for state
				  institutions of higher education applies only to complimentary or free tickets
				  issued after July 1, 1994. [
See:
68 O.S. §§
										1354(12),
				  (13); 1356(18)]
Amended at 10 Ok Reg
					 3847, eff 7-12-93; Amended at 11 Ok Reg 3521, eff 6-26-94; Amended at 12 Ok Reg
					 2635, eff 6-26-95; Amended at 14 Ok Reg 2711, eff 6-26-97; Amended at 25 Ok Reg
					 2070, eff 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 1 - "A" › Section 710:65-19-7 - Animals and animal related, non-farm

Current through Vol. 41, No. 20, July 1, 2024
(a) Sales of animals to a person who holds a
				  valid sales tax permit and who is regularly engaged in raising animals for sale
				  are exempt from sales tax. Purchases made by persons primarily engaged in
				  raising animals for any other purpose or use other than raising animals for
				  sale are subject to sales tax.
(b)
				  Sales of eggs, feed, supplies, machinery, and equipment to a person who holds a
				  valid sales tax permit and who is regularly engaged in the business of raising
				  worms, fish, any insect, or other terrestrial or aquatic animal life for sale
				  are exempt from sales tax. In order to qualify for the exemption, each
				  purchaser must certify in writing, on the copy of an invoice or sales ticket to
				  be retained by the vendor, that the purchaser is regularly engaged in the
				  business of raising animal life and that the items purchased will only be used
				  in that business.
(c) Sales of
				  tangible personal property for use and consumption in operating boarding
				  kennels and stables, or pet shops, are subject to sales tax.
(d) Sales of animals that are not defined as
				  "livestock" by Section
				  710:65-13-15
				  are subject to tax if the purchaser is not the holder of a valid sales tax
				  permit who is regularly engaged in the business of raising the animals for
				  marketing or reselling the animals.
(e) Persons operating boarding kennels and
				  stables only, and making few or no sales of animals, are considered
				  consumer/users subject to tax on the property purchased to operate the kennel
				  or stable.
(f) Sales of livestock,
				  including cattle, horses, mules or other domestic or draft animals sold by the
				  producer by private treaty or at a special livestock sale are exempt regardless
				  of whether the purchaser has a valid sales tax permit. Also exempt is the sale
				  of feed which is purchased for and is fed to horses, mules or other domestic or
				  draft animals if such livestock is used directly in the producing and marketing
				  of agricultural products. [
See:
Section
				  710:65-13-15
				  ]
(g) Sales of animals or items
				  exempted by this section will qualify for exemption only where the purchaser
				  certifies in writing on a copy of each invoice or sales ticket that "(
The
				  Purchaser
) is
regularly engaged in the business of raising animal
				  life for marketing and that the items purchased exempt from sales tax will be
				  used only in that business.
"
Amended at 11 Ok Reg
					 3521, eff 6-26-94; Amended at 15 Ok Reg 2827, eff 6-25-98; Amended at 17 Ok Reg
					 2708, eff 6-25-00
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 1 - "A" › Section 710:65-19-8 - Animals; non-farm equipment and supplies [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked 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 1 - "A" › Section 710:65-19-9 - Antiques, works of art, and artists

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  Sales of antiques and works of art are sales taxable, without deductions for
				  trade-in values or expenses of any kind. Vendors regularly engaged in the
				  business of selling antiques or works of art should collect, report and remit
				  sales tax, regardless of the infrequency of the sales.
(b) Sales of curios, antiques, art work,
				  postage stamps and like articles to art collectors, philatelists, or other
				  persons who purchase such items for use or storage and not for immediate resale
				  are sales subject to tax.
(c)
				  Artists are consumer users of all tangible personal property used to create a
				  painting, statue, figurine, or other piece of tangible personal property. If an
				  artist is hired to create a work of art to custom order, the artist is
				  performing a service and the amounts received by the artist for rendering this
				  service are not taxable. If the artist has an existing work of art, or if the
				  artist creates a piece of art work for speculation, the sale of the piece of
				  art is subject to sales tax without any deduction for the cost of the materials
				  used.
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 1 - "A" › Section 710:65-19-10 - Auctioneer

Current through Vol. 41, No. 20, July 1, 2024
(a) Persons engaged
				  in the business of sales at auction of their own tangible personal property or
				  of tangible personal property which is consigned to them for sale are vendors,
				  and are, therefore, required to hold sales tax permits and collect, report and
				  remit the sales tax measured by the gross receipts from such sales.
(b) Auctioneers are obliged to add, collect
				  and remit the tax even though they have been engaged by executors,
				  administrators, trustees, receivers or other officers of a court to make sales
				  of tangible personal property, even though such sales may be connected with
				  liquidation or bankruptcy proceedings or made pursuant to court
				  order.
(c) For the purpose of
				  administering the Sales Tax Code, it is deemed that the auctioneer will have
				  the property on consignment when he receives payment for the property sold,
				  issues his bill of sale or invoice, and pays the owner for the property sold
				  with his check or other remittance.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 1 - "A" › Section 710:65-19-12 - Automobile repairers [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 15 Ok Reg
					 2827, eff 6-25-98; 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 1 - "A" › Section 710:65-19-13 - Automotive bodyshops [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
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 3 - "B" › Section 710:65-19-25 - Barbers and beauticians

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  Barber and beauty shop operators primarily render personal services. They are
				  the consumers or users of such tangible personal property used or consumed
				  incidentally in the rendering of such personal service.
(b) Barbers and beauty shops who make sales
				  of tangible personal property apart from the rendering of personal service may
				  obtain a sales tax permit so that only items sold apart from the rendering of
				  personal service may be purchased exempt from tax.
(c) Barber and beauty shops must collect,
				  report and remit tax on sales of tangible personal property for use or
				  consumption, such as, package cosmetics, hair tonics, lotions and like articles
				  when sold apart from the rendering of personal services.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 3 - "B" › Section 710:65-19-26 - Bingo [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked 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 3 - "B" › Section 710:65-19-27 - Blacksmiths

Current through Vol. 41, No. 20, July 1, 2024
(a) Blacksmiths are
				  considered to be in the business of selling tangible personal property to users
				  or consumers and also rendering services. They are liable for the tax only with
				  respect to their receipts from the sale of their tangible personal property
				  either by itself or furnished in connection with repair work.
(b) Where a blacksmith makes or fabricates
				  tangible personal property for sale separately from the rendering of services,
				  he is liable for the tax on the gross receipts of the sale of such
				  articles.
(c) The sale of horse or
				  mule shoes in connection with services rendered to a person regularly engaged
				  in "agricultural production" is not taxable. Sales of these items to riding
				  stables or jockey clubs are taxable, since those and similar enterprises are
				  not considered "agricultural production".
Amended at 17 Ok Reg
					 2677, eff 6-25-00
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 3 - "B" › Section 710:65-19-28 - Bookkeeping, service bureaus

Current through Vol. 41, No. 20, July 1, 2024
When a service bureau performs a book keeping, service for
					 a client, such as keeping a set of records and furnishing financial statements,
					 payrolls, tax reports, accounts receivable, accounts payable, and similar
					 statements, the charge is for a professional service and the transfer of the
					 data, records, statements, etc. is not subject to sales or use tax. [
See:
68 O.S. §
										1354(H)
					 ]
Added at 11 Ok Reg
					 3521, eff 6-26-94; 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 3 - "B" › Section 710:65-19-29 - Buildings and structures

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  Any building structure permanently attached to land will not be subject to
				  sales tax upon the sale of that structure, even though it is located on leased
				  land or railroad right of way.
(b)
				  Buildings sold to be moved as a unit or which are sold to be torn down and
				  moved will be subject to the applicable sales tax. Fixtures and equipment which
				  have retained their personalty are not to be considered a building or structure
				  and are therefore subject to sales tax even if they are not specifically
				  mentioned or have a value assigned to them in the sale documents.
(c) Furniture, fixtures, and equipment
				  included in the sale of a business are taxable, even if included in the bulk
				  sale of real property, motels, hotels, and apartments.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 5 - "C" › Section 710:65-19-40 - Caterers

Current through Vol. 41, No. 20, July 1, 2024
(a) The term
"caterer"
means a person engaged in the business of preparing or
				  serving meals, food, and drinks, without regard to whether the service is at
				  the caterer's place of business, the customer's location, or some other
				  location, usually for a specified price for a specific menu or offering, but
				  not off a menu to the public. The term does
not
include wait
				  persons hired directly by a caterer's customer, whether hired by the hour, by
				  the day, or for the event.
(b)
				  Sales tax must be collected, reported and remitted on all charges made by
				  caterers for serving meals, food, and drinks, inclusive of charges for food,
				  the use of dishes, silverware, glasses, chairs, tables, etc., used in
				  connection with serving meals, and for the labor of serving the meals. Sales
				  tax must be collected, reported and remitted on charges made by caterers for
				  the rental of dishes, silverware, glasses, etc., even though no food is
				  provided or served by the caterers in connection with such rental.
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 5 - "C" › Section 710:65-19-41 - Cemeteries and crematories

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  Sales of tangible personal property (boxes, urns, vaults, markers, vases,
				  flowers, etc.) by cemeteries and crematories are subject to taxation.
(b) The sale of lots, crypts and niches are
				  considered to be real estate and are not taxable.
(c) Sales not for resale to cemeteries and
				  crematories are taxable. These include materials and supplies used in
				  construction, maintenance, improvement or alteration of buildings and grounds,
				  such as seeds, plants, fertilizer, etc.
(d) Sales of equipment to cemeteries and
				  crematories for consumption and use are taxable.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 5 - "C" › Section 710:65-19-42 - Cemeteries; tombstones, markers, and other memorials

Current through Vol. 41, No. 20, July 1, 2024
(a) Memorial dealers are vendors of
				  tombstones, markers and other memorials sold by them and also are vendors of
				  the materials used in setting a memorial in the cemetery. Such sales are
				  subject to tax.
(b) If the memorial
				  dealer furnishes a memorial and sets it in the cemetery for a lump sum, the tax
				  applies to the entire amount charged. If a separate and additional charge is
				  made for the labor of setting the memorial, the tax does not apply to this
				  labor charge. No deduction may be made of charges for cutting, shaping,
				  polishing or lettering a memorial or for transporting it to the
				  cemetery.
(c) When a cemetery
				  constructs the foundation upon which a memorial is placed, the cemetery is
				  acting as a contractor and should follow the rules pertinent thereto.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 5 - "C" › Section 710:65-19-43 - Chamber of commerce

Current through Vol. 41, No. 20, July 1, 2024
A chamber of commerce is not entitled to exemption on its
					 purchases as it is not a governmental, educational or church institution exempt
					 by statute. The fact that city funds may be distributed to the chamber of
					 commerce does not exempt the chamber of commerce on the expenditure of those
					 funds unless the property involved is purchased directly by the
					 city.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 5 - "C" › Section 710:65-19-44 - Sales made to or by charitable, fraternal, civic, educational societies and non-profit organizations

Current through Vol. 41, No. 20, July 1, 2024
(a)
Sales "to".
Sales to non-profit, charitable, fraternal, civic and
				  educational societies are subject to sales tax unless specifically exempt by
				  the Sales Tax Code. Examples of organizations which are specifically exempt are
				  the Council Organizations or similar state supervisory organizations of the Boy
				  Scouts of America, Girl Scouts of U.S.A., and Camp Fire USA.
(b)
Sales "by".
The gross
				  proceeds derived from sales of tangible personal property, admission charges,
				  and taxable services by fraternal, civic or educational societies or
				  organizations are taxable within the meaning of the Act.
(c)
Examples.
Examples of such
				  organizations are as follows: Fraternal organizations, veterans organizations,
				  Masonic Lodges, I.O.O.F. Lodges, W. O. W. Lodges, K. of P. Lodges, Knights of
				  Columbus Lodges, B.P.O.E. Lodges,, American Legion, Lions Club, Rotary Club,
				  Chambers of Commerce, Kiwanis Clubs and other civic organizations. Examples of
				  taxable transactions are as follows:
(1) If a
				  Masonic Lodge conducts a dance and charges admission therefore, the gross
				  proceeds derived from the sale of such tickets are subject to tax.
(2) If Kiwanis or any other civic
				  organization sponsors a rodeo and receives a certain percentage of the gross
				  receipts they will be required to report and remit the tax on the gross
				  proceeds derived from sales of tickets of admission thereto.
(3) Donations in the form of tangible
				  personal property of items purchased exempt for resale to fraternal, religious,
				  civic, charitable or educational societies or organizations are taxable to the
				  donor as a consumer/user.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 5 - "C" › Section 710:65-19-45 - Chiropodists, osteopaths and chiropractors

Current through Vol. 41, No. 20, July 1, 2024
(a) When chiropodists, osteopaths or
				  chiropractors sell such items as, over-the-counter drugs, heating pads,
				  appliances or other tangible personal property to purchasers apart from their
				  rendering of service as chiropodists, osteopaths or chiropractors, they must
				  collect, report and remit sales tax.
Sales of vitamins, minerals and
				  dietary supplements by a licensed chiropractor to a person who is the patient
				  of such chiropractor at the physical location where the chiropractor provides
				  chiropractic care or services to such patient
are exempt from sales
				  tax. [68 O.S. §
										1357(37)
				  ]
(b) Chiropodists, osteopaths and
				  chiropractors are engaged in professions and primarily render service. To the
				  extent to which they engage in such professions, they are not engaged in the
				  business of selling tangible personal property to purchasers within the meaning
				  of the Code. Consequently, they are not required to remit sales tax measured by
				  their receipts from engaging in such professions, including receipts from both
				  services and tangible personal property dispensed incidentally to such service.
				  However, the chiropodist, osteopath, and chiropractor must pay sales or use tax
				  when purchasing such tangible personal property.
Amended at 25 Ok Reg
					 2070, eff 7-1-08; 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 5 - "C" › Section 710:65-19-46 - Clipping and information bureaus

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  Sales of press clippings are not taxable. If a press clipping bureau merely
				  furnishes special information derived from press clippings to which it retains
				  title, its receipts are deemed to be derived from rendering service and not
				  taxable. Sales of duplicate photocopies of press clippings are
				  taxable.
(b) Sales of lists of
				  names, statistics and other information in the form of cards, sheets or other
				  tangible personal property are taxable.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 5 - "C" › Section 710:65-19-47 - Retailers of clothing

Current through Vol. 41, No. 20, July 1, 2024
(a) Persons who
				  engage in the business of selling clothing to purchasers for use or consumption
				  and not for resale must collect, report and remit sales tax when making such
				  sales whether such clothing is sold as a stock or standard item or whether it
				  is produced on special order for the purchaser. Suits, hats and other forms of
				  clothing, when made on special order, serve substantially the same function as
				  stock or standard clothing items that are sold.
(b) In computing sales tax liability on the
				  sale of custom-made clothing, no deduction may be taken for the cost of labor
				  involved in producting the finished item for sale. This is true whether such
				  production labor is included in a lump sum price with the tangible personal
				  property or whether such production labor is priced separately from the
				  tangible personal property. The thing that is being sold is the finished item
				  of clothing, and the cost of labor involved in making such item is no more
				  deductible than is the cost of labor that is involved in producing a stock or
				  standard item for sale.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 5 - "C" › Section 710:65-19-48 - Tailors, clothiers, dressmakers, and milliners

Current through Vol. 41, No. 20, July 1, 2024
(a) Total gross receipts from all sales of
				  tangible personal property by custom tailors, clothiers, dressmakers and
				  milliners for consumption or use are subject to taxation, with no deduction for
				  services or other costs.
(b) When
				  such a person does not provide the goods worked upon and sells services only,
				  such services are exempt even though they may include incidental and negligible
				  items of material like thread, tape, buttons, etc., but the sale of items such
				  as thread, tape, buttons, etc. to him are taxable.
(c) Where ready-to-wear suits, dresses, hats,
				  etc., are sold at an established price, charges for alterations are not taxable
				  only if charged separately. If such alterations involve the sale of material
				  such as linings, trimmings, etc., the tax applies to the total charge unless
				  the material is billed separately.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 5 - "C" › Section 710:65-19-49 - Golf and country clubs

Current through Vol. 41, No. 20, July 1, 2024
(a) Sales and
				  leases of tangible personal property, including but not limited to food,
				  beverages, locker rental, club storage, cart service charges, pool rental, room
				  rental, golf shop sales, and pro shop sales are subject to sales tax.
(b) Membership dues, tennis dues, pool dues
				  and any other dues charged by a club, or similar business or establishment,
				  required as a condition precedent to membership, are subject to sales
				  tax.
(c) Swim, tennis, golf and
				  other lessons given at a club or country club are subject to sales tax unless
				  the club or country club is merely a conduit for the instructor and the entire
				  fee charged for the lesson is turned over to the instructor who taught the
				  lesson and reported for income purposes.
(d) Fees for instructional services at
				  locations where no membership dues are charged and there is no
				  member/non-member difference in fees, will be considered the provision of
				  nontaxable services.
(e) Club and
				  country club initiation fees, defined as any payment, contribution, or loan,
				  required as a condition precedent to membership, whether or not such payment,
				  contribution or loan is evidenced by a certificate of interest or indebtedness
				  or share of stock, and irrespective of the person or organization to whom paid,
				  contributed or loaned, greens fees and other fees charged to members and fees
				  charged to members who bring guest(s) to enjoy a club's swimming, golf, tennis
				  or other facility are subject to sales tax. "Fees" include free or
				  complimentary dues or fees which shall have the value equivalent to the charge
				  that would have otherwise been made.
(f) Cart fees, cart rider fees, cart service
				  charges, driving range fees, cart rental, and cart storage fees are subject to
				  sales tax.
(g) Gross receipts from
				  sales of stock certificates received by a country club from its members when
				  members must purchase stock to gain access to the club's facilities constitute
				  dues or fees for the use of facilities or services rendered at a health spa,
				  club or any similar facility or business and are subject to sales tax.
				  Furthermore, where members must purchase stock to gain access to the club's
				  facilities, any stock transfer fee is similarly subject to sales tax.
				  [
See:
68 O.S. §
										1354(12)-(14)
				  ]
Amended at 14 Ok Reg
					 2711, eff 6-26-97; Amended at 20 Ok Reg 2175, eff 6-26-03; 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 5 - "C" › Section 710:65-19-51 - Complimentary tickets, passes, dues, fees

Current through Vol. 41, No. 20, July 1, 2024
(a) Complimentary tickets, passes, dues, or
				  fees are defined to be any method, oral or written, whereby a patron gains
				  access to a place of entertainment, recreation or amusement without being
				  charged, when there is regularly a charge for such admission or
				  access.
(b) For sales tax purposes,
				  complimentary tickets, passes, dues, or fees are declared to have a value
				  equivalent to the customary sales price of similar items, dues, or fees of like
				  kind or character. [
See:
68 O.S. §
										1354(12)
				  ]
Amended at 14 Ok Reg
					 2711, eff 6-26-97; Amended at 25 Ok Reg 2070, eff
					 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 5 - "C" › Section 710:65-19-52 - Computers and related systems; "hardware" and "software" defined

Current through Vol. 41, No. 20, July 1, 2024
(a)
Definitions.
The following words and terms, when used in this
				  Section, shall have the following meaning, unless the context clearly indicates
				  otherwise:
(1)
"Computer"
means an electronic device that accepts
				  information in digital or similar form and manipulates it for a result based on
				  a sequence of instructions.
[68 O.S. §
											1352(4)
				  ]
(2)
"Computer
				  hardware"
means the machine and all of its components and accessories
				  that make up the physical computer assembly.
(3)
"Computer
				  software"
means a set of coded instructions designed to cause a
				  "computer" or automatic data processing equipment to perform a task
.
				  [68 O.S. §
											1352(5)
				  ]
(4)
"Computer software
				  maintenance contract"
means a contract that obligates a vendor of
				  computer software to provide a customer with future updates or upgrades to
				  computer software, support services with respect to computer software or
				  both.
(5)
"Electronic"
means relating to technology having
				  electrical, digital, magnetic, wireless, optical, electromagnetic, or similar
				  capabilities
. [68 O.S. §
											1352(9)
				  ]
(6)
"Load and leave"
means delivery to the purchaser by use of a tangible storage media where the
				  tangible storage media is not physically transferred to the
				  purchaser.
(7)
"Prewritten
				  computer software"
means "computer software", including
				  prewritten upgrades, which is not designed and developed by the author or other
				  creator to the specifications of a specific purchaser. The combining of two or
				  more prewritten computer software programs or prewritten portions thereof does
				  not cause the combination to be other than prewritten computer software.
				  Prewritten software includes software designed and developed by the author or
				  other creator to the specifications of a specific purchaser when it is sold to
				  a person other than the purchaser
. [68 O.S. §
											1352(20)
				  ]
(8)
"Mandatory computer
				  software maintenance contract"
means a computer software maintenance
				  contract that the customer is obligated by contract to purchase as a condition
				  to the retail sale of computer software.
(9)
"Optional computer maintenance
				  contract"
means a computer software maintenance contract that a customer
				  is not obligated to purchase as a condition to the retail sale of computer
				  software.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 5 - "C" › Section 710:65-19-53 - Concrete mixer trucks

Current through Vol. 41, No. 20, July 1, 2024
(a) A concrete
				  mixing unit mounted on a truck is classified as machinery used directly in
				  manufacturing and such mixing unit may be purchased exempt from sales and use
				  tax.
(b) The term
"mixing
				  unit"
is restricted to the rotating mixer and the accessories necessary
				  for connecting it with the motor. Where a separate motor operates the rotating
				  mixer exclusively, such motor is exempt from the sales tax, but where a motor
				  operates the truck and also the rotating mixer, the motor is regarded as a part
				  of the truck proper, and repair or replacement parts are not exempt. Repair or
				  replacement parts for the mixing unit itself are exempt; but tires, tubes,
				  batteries, oil, and all repair or replacement parts for the truck portion of
				  the mixer-truck are taxable.
(c)
				  The tax applies to sales of concrete produced in concrete mixer trucks. The
				  amount on which the tax must be computed includes the charge for the concrete
				  as well as any other service charges connected with such sale except separately
				  stated transportation or drayage charges. [
See:
68 O.S. §
										1359
				  ]
(d) Sales of redi-mixed concrete
				  by a concrete company via a concrete mixing truck to a person who holds a sales
				  tax permit for use in erecting an article of tangible personal property, such
				  as a sign, where the person has claimed exemption from the sale of the concrete
				  as a purchase for resale is exempt from sales tax when invoiced to the
				  purchaser by the concrete company, since the purchaser will bill out the
				  concrete to its customer and add sales tax on the charge which they
				  bill.
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 5 - "C" › Section 710:65-19-54 - Consigned property

Current through Vol. 41, No. 20, July 1, 2024
Sellers of property held on consignment are required to
					 include the gross proceeds of sales of such property in sales tax returns filed
					 under the Sales Tax Code.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 5 - "C" › Section 710:65-19-55

Current through Vol. 41, No. 20, July 1, 2024
Amended at 11 Ok Reg
					 3521, eff 6-26-94; Amended at 15 Ok Reg 2827, eff 6-25-98; Amended at 25 Ok Reg
					 2070, eff 7-1-08; 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 5 - "C" › Section 710:65-19-56

Current through Vol. 41, No. 20, July 1, 2024
Amended at 14 Ok Reg
					 2711, eff 6-26-97; Amended at 15 Ok Reg 2827, eff 6-25-98; Amended at 16 Ok Reg
					 2653, eff 6-25-99; Amended at 18 Ok Reg 2823, eff 6-25-01; Amended at 19 Ok Reg
					 1859, eff 6-13-02; Amended at 21 Ok Reg 2581, eff 6-25-04; Amended at 22 Ok Reg
					 1561, eff 6-11-05; Amended at 24 Ok Reg 2397, eff 6-25-07; Amended at 25 Ok Reg
					 2070, eff 7-1-08; Amended at 26 Ok Reg 2354, eff 6-25-09; 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 5 - "C" › Section 710:65-19-57 - Community action agencies and other non-profit corporations

Current through Vol. 41, No. 20, July 1, 2024
Sales of tangible personal property to organizations which
					 are community action agencies or nonprofit corporations including those that
					 are federally funded are subject to state and local sales and use tax unless
					 there is a specific exemption which applies.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 5 - "C" › Section 710:65-19-59

Current through Vol. 41, No. 20, July 1, 2024
Amended at 15 Ok Reg
					 2827, eff 6-25-98; Amended at 22 Ok Reg 1561, eff
					 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 5 - "C" › Section 710:65-19-60 - Made-to-order and custom sales

Current through Vol. 41, No. 20, July 1, 2024
Where persons contract to manufacture, compound, process or
					 fabricate their materials into articles of tangible personal property according
					 to the special order of their customers, the total receipts from the sales of
					 such articles are subject to tax. The seller may not deduct any of his costs,
					 nor can he deduct any of his charges for labor or services, which are an item
					 of the production or fabrication costs of the article, to arrive at the amount
					 of gross receipts subject to tax. Articles commonly made to order are curtains,
					 draperies, tents, awnings, clothing, and slipcovers. The person making sales of
					 made-to-order and custom made articles may purchase the materials which become
					 a component or ingredient of their products tax exempt pursuant to a valid
					 sales tax permit. The equipment, tools and supplies directly used or consumed
					 in the production of such articles and not becoming a part thereof are subject
					 to tax.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 5 - "C" › Section 710:65-19-61 - Collections and collectibles

Current through Vol. 41, No. 20, July 1, 2024
Sales of stamps and currency at face value are not taxable.
					 Sales of stamps and currency which do not meet the exemption requirements of
					 OAC
					 710:65-13-95
					 for consideration in excess of face value are taxable.
Added 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 5 - "C" › Section 710:65-19-62 - Crates and crating companies

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  Crates sold to end users are subject to sales tax. The entity who builds the
				  crate for their customer should charge the appropriate tax on their sale of the
				  crate to their customer. Crates created by a crating company, and used by the
				  crating company to pack their customer's goods, are considered to have been
				  sold to the customer, and the first use of the crates is at the time the
				  crating company packs the crates with the customer's goods.
(b) Crating companies are not usually
				  considered to be manufacturers. Generally, crating companies create crates to
				  order, and in most instances package their customer's goods within the crates.
				  The crating company should secure from the Tax Commission, a sales tax permit,
				  and use this permit to purchase exempt from sales tax those items which become
				  a part of the crates.
(c) Those
				  crating companies which produce standard crates, and who operate in a manner
				  consistent with other businesses who produce packaging material (such as
				  cardboard boxes), are manufacturers of crates. Manufacturers of packaging
				  material do not normally package their customer's goods. A manufacturer of
				  crates should secure from the Tax Commission, a Manufacturer's Sales/Exemption
				  Permit, which should be used by the crating company to purchase, exempt from
				  Sales Tax, those items which become a part of the crate.
(d) Crates may be sold exempt from Sales Tax
				  if the crate is transported outside of Oklahoma before being used to package
				  goods. If the crate is used to package goods within Oklahoma, the sale of the
				  crate is subject to Sales Tax, except as follows.
(e) Crates sold to a manufacturer of goods
				  for use in packing, shipping or delivering tangible personal property for sale,
				  may be sold exempt from sales tax if a valid claim of exemption is made by the
				  manufacturer of goods. This exemption will not apply to crates which are not
				  destroyed during product removal except crates specifically noted under 68
				  O.S., Section 1359(D) or (E). In addition, crates may be sold exempt from Sales
				  Tax if the purchaser of the crates holds a Sales Tax Permit, is regularly
				  engaged in the business of selling crates, and makes a valid claim for
				  exemption on the basis of resale. (Note: Crates which are not destroyed during
				  product removal, and which are purchased by a manufacturer of goods, may be
				  sold exempt from Sales Tax if the purchaser holds a Sales Tax Permit, and
				  claims a valid resale exemption. The manufacturer, purchaser, is required to
				  charge his customer Sales Tax.)
Added at 13 Ok Reg
					 3139, eff 7-11-96; Amended at 17 Ok Reg 2677, eff
					 6-25-00
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 7 - "D" › Section 710:65-19-70 - Delivery charges

Current through Vol. 41, No. 20, July 1, 2024
(a)
Definition. "Delivery charges"
means charges by the seller of
				  personal property or services for preparation and delivery to a location
				  designated by the purchaser of personal property or services including, but not
				  limited to, transportation, shipping, postage, handling, crating, and packing.
"Delivery charges"
does not include charges for the delivery of
"direct mail"
if the charges are separately-stated on an invoice
				  or similar billing document given to the purchaser.
(b)
Separately-stated delivery
				  charges.
In every case where a delivery charge represents the cost of
				  transporting the items sold from the vendor to the consumer, and is
				  separately-stated on the invoice or statement, such charges are not subject to
				  sales tax.
(c)
Delivery
				  charges included in price.
If delivery charges are included in the
				  selling price of the tangible personal property sold, the charges are subject
				  to sales tax.
(d)
Transportation costs of the seller.
Shipping, freight, or delivery
				  charges paid by a seller in acquiring property for sale are considered costs of
				  doing business to the seller and may not be deducted from the gross proceeds of
				  the sale in computing tax liability, even though such costs may be passed on to
				  his customers and regardless of whether they are separately-stated.
(e)
Demurrage.
Demurrage is a
				  charge for detaining a ship, freight car, or truck beyond the time allowed for
				  loading or unloading. This is considered a penalty and is not subject to sales
				  tax.
Amended at 16 Ok Reg
					 2653, eff 6-25-99; Amended at 17 Ok Reg 2677, eff 6-25-00; Amended at 19 Ok Reg
					 1859, eff 6-13-02; Amended at 21 Ok Reg 2581, eff
					 6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 7 - "D" › Section 710:65-19-71 - Dentists, dental laboratories, and dental supply houses

Current through Vol. 41, No. 20, July 1, 2024
(a)
Dentists.
Dentists primarily
				  render services and incidentally use tangible personal property in connection
				  therewith. The gross receipts of dentists derived from these sources are not
				  subject to the sales tax.
(b)
Dental supply houses.
Dental supply houses who sell tangible
				  personal property such as platinum, gold, silver or cement for filling,
				  artificial teeth or other such materials to a dentist for use in the
				  performance of the dentist's services are making sales within the Sales and Use
				  Tax Code and must collect, report and remit tax based on the gross receipts
				  received from such sales. This is true whether the dental supply house sells
				  material to a dentist whose services are rendered directly to a patient, or to
				  a dental laboratory that uses the material in producing plates, bridge-work,
				  artificial teeth or prosthetic devices on prescription of the dentist for the
				  dentist to use in connection with rendering dental services. Dental supply
				  houses likewise collect, report and remit tax on gross receipts from sales of
				  dental chairs, motors, instruments, drilling machines or other such items for
				  use by dentists or dental laboratories.
(c)
Dental laboratories.
Dental
				  laboratories that purchase tangible personal property to produce plates,
				  bridge-work, artificial teeth, prosthetic devices and the like must pay tax
				  when the material is purchased and must not charge tax to the dentist when the
				  finished product is transferred to the dentist.
(d)
Items purchased by dentists.
Items which are purchased by dentists, but which are used incidentally in the
				  rendition of professional or laboratory services, are subject to sales or use
				  tax and the dentist or professional must pay sales or use tax when the item is
				  purchased. Examples of such taxable items are:
(1) Appointment Books
(2) Broaches
(3) Brushes, Tooth Cleaning
(4) Burs
(5) Cotton Rolls
(6) Discs, Sandpaper
(7) Examination Blanks
(8) Excavators
(9) Floss Silk
(10) Forceps
(11) Gauze
(12) Handpieces and Angles
(13) Instruments
(14) Mandrels
(15) Matrix Bands
(16) Mirrors
(17) Napkins
(18) Needles, All Types
(19) Paper Cups
(20) Pumice
(21) Scalers
(22) Scissors
(23) Sandpaper Strips
(24) Soap
(25) Towels
(26) Trays, Impression
(27) Aluminum Trays
(28) Plastic Trays
(29) Waste Receivers
(30) X-Ray Supplies
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 7 - "D" › Section 710:65-19-72 - Deposits, core charges and trade-ins

Current through Vol. 41, No. 20, July 1, 2024
(a) A core deposit is the amount required by
				  the seller to insure that the buyer of a rebuilt item will exchange or trade-in
				  his old rebuildable item. No deduction from the gross proceeds of a sale is
				  permitted for any credit allowed by the seller for the value of a core charge,
				  deposit or a trade-in in exchange or part payment and the tax applies to the
				  full selling price.
(b) The retail
				  sale of used tangible personal property which has been acquired by the seller
				  by purchase is taxable upon the full selling price. When an article acquired by
				  the taxpayer by trade-in is subsequently resold, this sale also is taxable on
				  the full selling price. If an article purchased or acquired in trade is
				  salvaged or 'cannibalized' for parts, the sale or use of such parts is
				  considered to be taxable. If the parts are used by the vendor to satisfy an
				  extended warranty agreement, if there is no charge to the customer for the
				  parts, the vendor shall report the cost of the parts on a withdrawal basis and
				  pay sales tax on such cost.
(c)
				  Examples of taxable transactions are as follows:
(1) John Doe needs to replace his battery. He
				  drives to Lefty's Auto Supply and purchases a new battery. Lefty's Auto Supply
				  charges thirty dollars ($30.00) for the battery and allows him five dollars
				  ($5.00) exchange. Sales Tax is due on the full thirty dollars
				  ($30.00).
(2) A piano is sold at
				  retail for one thousand dollars ($1,000.00). The purchaser pays six hundred
				  dollars ($600.00) in cash and is allowed a four hundred dollar ($400.00)
				  trade-in. The selling price, upon which the sales tax must be collected and the
				  amount to be reported as gross proceeds is one thousand dollars ($1,000.00). If
				  the trade-in is later sold for five hundred dollars ($500.00), the sales tax
				  must also be collected on the five hundred dollars ($500.00).
				  [
See:
68 O.S. §
											1352(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 710:65-19-73 - Directories

Current through Vol. 41, No. 20, July 1, 2024
Sales of business, telephone, city and other similar
					 directories are taxable. When such directories are given without charge to
					 users, the tax applies to the cost when sold to the donor.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 7 - "D" › Section 710:65-19-74

Current through Vol. 41, No. 20, July 1, 2024
Amended at 21 Ok Reg
					 2581, eff 6-25-04; Amended at 23 Ok Reg 2847, eff 6-25-06; Amended at 27 Ok Reg
					 2308, eff 7-11-10