Statutes, codes, and regulations
Oklahoma Administrative Code
Title 710 - Oklahoma Tax CommissionChapter 65 - Sales and Use TaxSubchapter 13 - Sales and Use Tax Exemptions
Part 12 - AIRCRAFT
Section 710:65-13-63 - Exemption for aircraft repair, modification and replacement parts

Okla. Admin. Code § 710:65-13-63

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Current through Vol. 42, No. 7, December 16, 2024
Section 710:65-13-63 - Exemption for aircraft repair, modification and replacement parts

Beginning July 1, 2005, sales tax does not apply to sales of aircraft engine repairs, modification, and replacement parts, sales of aircraft frame repairs and modification, aircraft interior modification, and paint, or sales of services employed in the repair, modification and replacement of parts of aircraft engines, aircraft frame and interior repair and modification, and paint. [See: 68 O.S. § 1357(28) ]

Okla. Admin. Code § 710:65-13-63

Added at 23 Ok Reg 2847, eff 6-25-06; Amended at 25 Ok Reg 2070, eff 7-1-08