Okla. Admin. Code § 710:65-19-367

Current through Vol. 42, No. 4, November 1, 2024

Section 710:65-19-367 - Water conditioning and water softeners

(a) Water conditioning companies (including all soft water companies) are vendors with respect to all tangible personal property sold, leased, or rented by them and must collect the sales tax on all such property unless the purchaser or user is entitled to claim exemption from the sales tax and furnished an exemption certification.

(b) For purposes of collection of the tax, the term "water conditioner" means all automatic softeners, softener tanks, exchange tanks, purifiers, chlorinators, or any other device or equipment, together with the minerals contained therein used to condition, purify, or soften water.

(c) Rented or leased water conditioners, including those leased with an option for purchase, or those otherwise furnished for a monthly or other periodic charge, are subject to the sales tax on the amount charged. Such conditioners sold shall be subject to sales tax on the full selling price.

(d) Purchasers by a water conditioning or softening company of water conditioners, tanks, and other equipment to be sold or rented are not subject to tax.

(e) Purchases of all other equipment supplies, and materials not for resale, including salt or any other cleaning agent used to rejuvenate water tanks or the minerals therein, are subject to sales or use tax.

(f) When a customer is billed separately for materials used to alter or change plumbing to accommodate conditioning equipment, the sales tax shall be collected, reported and remitted on the gross receipts from such materials.

Okla. Admin. Code § 710:65-19-367

Amended by Oklahoma Register, Volume 32, Issue 23, August 17, 2015, eff. 8/27/2015