Okla. Admin. Code § 710:65-13-134

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

Section 710:65-13-134 - Sales under public contract with the Oklahoma Tourism and Recreation Department

(a) The sale of tangible personal property or services to any person with whom the Oklahoma Tourism and Recreation Department has entered into a public contract and which is necessary for carrying out such contract to assist the Department in the development and production of advertising, promotion, publicity and public relations programs is exempt from sales tax.

(b) In the case of a sale to a person claiming exemption pursuant to subsection (a) of this Section, the vendor must obtain:

(1) A copy of the exemption letter or card issued to the Oklahoma Tourism and Recreation Department; and

(2) Documentation indicating a contract to develop/produce advertising, promotion, publicity and/or public relations programs between the person claiming exemption and the Oklahoma Tourism and Recreation Department.

Okla. Admin. Code § 710:65-13-134

Adopted by Oklahoma Register, Volume 35, Issue 24, September 4, 2018, eff. 9/14/2018