Okla. Admin. Code § 710:65-19-370

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

Section 710:65-19-370 - Storm windows, combination windows, etc

(a) In the case of lump sum contracts where the vendor actually fabricates the windows - that is, buys the metal, screen, glass, etc., and makes the whole window to measure and installs same - the vendor is to be treated as a contractor and should pay the tax to suppliers as a consumer.

(b) Where the vendor does not actually fabricate the window, but merely measures each window and sends these measurements to a factory to be manufactured, the vendor is considered as selling and installing a complete unit of standard equipment and should charge sales or use tax on the full selling piece. If the full retail selling price is segregated from the charge for installation on the sales invoice, the tax applies only to the selling price of the property.

(c) Where the vendor sells the type of ready-made window which is not measure to fit but is merely attached to the outside wall, the vendor should charge sales or use tax on the total selling price.

(d) This rule applies to vendors only. Contractors should see specific rules dealing with contractors.

Okla. Admin. Code § 710:65-19-370