Statutes, codes, and regulations
Oklahoma Administrative Code
Title 710 - Oklahoma Tax CommissionChapter 65 - Sales and Use TaxSubchapter 13 - Sales and Use Tax Exemptions
Part 10 - COAL
Section 710:65-13-56 - Exemption for certain leases of rail transportation to haul coal

Okla. Admin. Code § 710:65-13-56

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Current through Vol. 42, No. 7, December 16, 2024
Section 710:65-13-56 - Exemption for certain leases of rail transportation to haul coal

As of January 1, 1991, the lease of rail transportation cars to haul coal to coal-fired electric generating plants located in this state is exempt from sales tax.

Okla. Admin. Code § 710:65-13-56

Amended at 17 Ok Reg 2677, eff 6-25-00