Okla. Admin. Code § 710:65-19-311
Current through Vol. 42, No. 7, December 16, 2024
Vendors who engage in selling signs must collect, report and remit sales tax not withstanding the fact that the signs have use or value (other than salvage value) only to the purchaser. However, effective July 1, 1997, the servicing of advertising devices is not subject to sales tax.[ See: 68 O.S. §§ 1354, 1361 ]
Okla. Admin. Code § 710:65-19-311