Okla. Admin. Code § 710:65-19-315

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

Section 710:65-19-315 - Scaffolding

(a) Persons providing scaffolding to customers for their use are required to remit sales tax to the Commission upon the total price charged, without deduction for any services rendered in connection with the providing of the scaffolding.

(b) Charges for delivery of scaffolding, separately stated, are not subject to sales tax. [See OAC 710:65-19-70 ]

(c) Assembly, maintenance, disassembly, and other services rendered in connection with the providing of scaffolding do not constitute "rental with an operator". [See OAC 710:65-1-2 ]

Okla. Admin. Code § 710:65-19-315

Adopted by Oklahoma Register, Volume 35, Issue 24, September 4, 2018, eff. 9/14/2018