Current through Vol. 42, No. 7, December 16, 2024
Section 710:65-15-2 - Exempt sales to ships, motor vessels, or barges being used in interstate or international commerceSales of materials and supplies to the owner or operator of a ship, motor vessel or barge that is used in interstate or international commerce are specifically exempted from the levy of sales tax, if the materials and supplies:
(1) Are loaded on the ship, motor vessel or barge and used in the maintenance and operation of the ship, motor vessel or barge; or,(2) Enter into and become component parts of the ship, motor vessel or barge.Okla. Admin. Code § 710:65-15-2
Added at 19 Ok Reg 1859, eff 6-13-02