Okla. Admin. Code § 710:65-19-366

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

Section 710:65-19-366 - Watch and jewelry repair shops

(a) Watch and jewelry repairmen render services in repairing, cleaning or servicing articles which belong to other persons. They also sometimes engage in the business of selling tangible personal property for use or consumption, such as watches, clocks, watch cases, watch parts, etc.

(b) Materials and supplies used by watch and jewelry repairmen in rendering services but which are not resold as merchandise are subject to sales tax when purchased by the repairman from the supply dealer.