Okla. Admin. Code § 710:65-19-290

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

Section 710:65-19-290 - Radio and television antennas and television satellite dishes

(a) Sales of radio and television antennas, television satellite dishes, and parts and attachments thereto are subject to tax

(b) Where an antenna or satellite dish, along with parts and attachments therefor, is sold for a lump sum amount which includes both the antenna or satellite dish and the cost of erection or installation, such lump sum amount shall be used as the gross receipts for purposes of computing the tax. In instances where separate contracts are made for the sale of the antenna or satellite dish and other property and for the erection or installation, the tax should be computed on the sales price of the antenna or dish only, provided that the billing to the customer and the books of the seller clearly show the receipts from the sale and from erection and installation.

(c) Where dealers and suppliers make over-the-counter sales of antennas or satellite dishes and parts and attachments therefor to customers not for resale, such sales are subject to sales tax which is to be collected by the seller and remitted to the Commission.

(d) The dealers and suppliers who make the sales described above may purchase tax exempt the antennas or satellite dishes and parts and attachments therefor which are resold by them if they hold a valid sales tax permit.

Okla. Admin. Code § 710:65-19-290