Statutes, codes, and regulations
Oklahoma Administrative Code
Title 710 - Oklahoma Tax CommissionChapter 65 - Sales and Use TaxSubchapter 19 - Specific Applications and Examples
Part 1 - "A"
Section 710:65-19-1 - Accountants

Okla. Admin. Code § 710:65-19-1

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Current through Vol. 42, No. 7, December 16, 2024
Section 710:65-19-1 - Accountants
(a) Accountants use books, supplies and equipment which are sales or use taxable to them at the time of purchase. Accountants also subscribe to and receive tax reporting services which are subject to tax. Books and other publications sold by tax service companies are also subject to the tax.
(b) Accountants and accounting firms must collect, report, and remit sales tax on gross receipts from sales of tangible personal property and services taxable under the Sales Tax Code, including photocopying and FAX.

Okla. Admin. Code § 710:65-19-1

Amended at 11 Ok Reg 3521, eff 6-26-94