Statutes, codes, and regulations
Oklahoma Administrative Code
Title 710 - Oklahoma Tax CommissionChapter 65 - Sales and Use TaxSubchapter 19 - Specific Applications and Examples
Part 37 - "S"
Section 710:65-19-309 - Tangible personal property purchased by providers of nontaxable services

Okla. Admin. Code § 710:65-19-309

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Current through Vol. 42, No. 7, December 16, 2024
Section 710:65-19-309 - Tangible personal property purchased by providers of nontaxable services

Equipment, materials and supplies purchased, leased or rented for use in providing nontaxable services are taxable to the person providing the service. The tax exempt status of the ultimate customer is not passed through to the person providing the services.

Okla. Admin. Code § 710:65-19-309