Statutes, codes, and regulations
Oklahoma Administrative Code
Title 710 - Oklahoma Tax CommissionChapter 65 - Sales and Use TaxSubchapter 19 - Specific Applications and Examples
Part 23 - "L"
Section 710:65-19-192 - Lawyers

Okla. Admin. Code § 710:65-19-192

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Current through Vol. 42, No. 7, December 16, 2024
Section 710:65-19-192 - Lawyers
(a) Law books, supplies, furniture and equipment purchased by lawyers or law firms are subject to taxation. Charges for updates, pocket parts, and looseleaf services are also subject to taxation.
(b) Lawyers or law 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 § 710:65-19-192

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