Okla. Admin. Code § 710:65-13-110

Current through Vol. 42, No. 7, December 16, 2024

Section 710:65-13-110 - Sales tax exemption for food stamps

(a) Sales tax does not apply to food or food products for home consumption purchased in whole or in part with food coupons ("food stamps" ) issued by the U.S. Department of Agriculture under the Food Stamp Program as authorized by 7 U.S.C.A. §§ 2011 - 2029.

(b) The exemptions set forth in (a) of this Section, applies only to food or food products actually purchased with food coupons. Thus, all other purchases by food coupon participants that are not paid for with food coupons are subject to the tax.

(c) This exemption shall be inapplicable upon the effective date of any federal law that allows the State of Oklahoma to participate in the federal food stamp program without the requirement of this exemption. [See: 68 O.S. § 1357(12) ]

Okla. Admin. Code § 710:65-13-110

Amended at 25 Ok Reg 2070, eff 7-1-08