Okla. Admin. Code § 710:65-13-571

Current through Vol. 42, No. 4, November 1, 2024

Section 710:65-13-571 - [Effective until 9/14/2025] Food and food ingredients

(a) Effective August 29, 2024, the gross receipts or gross proceeds derived from the sale of food and food ingredients are subject to the state sales and use tax rate of 0%, except as otherwise provided in subsection (b).

(b) The gross receipts or gross proceeds derived from the sale of prepared food, alcoholic beverages, and dietary supplements are taxed at the state sales and use tax rate of 4.5%.

(c) The sale of food and food ingredients remains subject to any applicable municipal and county sales and use taxes.

Okla. Admin. Code § 710:65-13-571

Adopted by Oklahoma Register, Volume 41, Issue 23, August 15, 2024, eff. 7/15/2024, exp. 9/14/2025 (Emergency)