Okla. Admin. Code § 710:65-19-340

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

Section 710:65-19-340 - Upholsterers and furniture repairers

(a) A furniture repairer or upholsterer primarily renders services and is considered the consumer of items like fabric, glue, tacks, nails, paints, varnishes, etc. Sales to him of such items are taxable.

(b) Sales of machinery, tools, etc., to furniture repairers and upholsterers for use in their business are taxable.