Okla. Admin. Code § 710:65-19-161
Current through Vol. 42, No. 7, December 16, 2024
Insurance companies subject to 36 O.S. § 624 do not qualify as exempt purchasers for purposes of state, county, or municipal sales tax or state or municipal use tax and, therefore, should pay sales or use tax to the vendor when making a taxable purchase of tangible personal property or services.
Okla. Admin. Code § 710:65-19-161