Statutes, codes, and regulations
Oklahoma Administrative Code
Title 710 - Oklahoma Tax CommissionChapter 65 - Sales and Use TaxSubchapter 19 - Specific Applications and Examples
Part 15 - "H"
Section 710:65-19-141 - Herbicides not sold to farmers or custom applicators

Okla. Admin. Code § 710:65-19-141

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Current through Vol. 42, No. 7, December 16, 2024
Section 710:65-19-141 - Herbicides not sold to farmers or custom applicators

Sales of herbicides are subject to tax. The term "herbicide" means any substance or mixture of substances intended to prevent, destroy, repel or retard the growth of weeds or plants. It shall include pre-emergence herbicides, post-emergence herbicides, lay-by herbicides, pasteur herbicides, defoliant herbicides, and desiccant herbicides.

Okla. Admin. Code § 710:65-19-141