Okla. Admin. Code § 710:65-19-225
Current through Vol. 42, No. 7, December 16, 2024
Where a nurseryman or florist sells shrubbery, young trees and similar items to purchasers for use or consumption, and, as a part of the transaction, transplants such property in the land of the purchaser, the entire receipts from the transaction are subject to sales tax unless the transplanting fee is separately stated.
Okla. Admin. Code § 710:65-19-225