Okla. Admin. Code § 710:65-19-211

Current through Vol. 42, No. 7, December 16, 2024

Section 710:65-19-211 - Sale or rental of microfilm, slides, videotape tape recordings, records, etc

In general, the sale, rental or leasing of all tangible personal property, including microfilm, slides, video tape, tape recordings, phonograph records, etc., are taxable. The provisions applicable to the imposition of the tax on rental or leasing transactions shall not be applicable to the rental or leasing of motion picture films, audio or video tape to a party or parties who charge admission for the viewing of such films, tapes, etc.