Okla. Admin. Code § 710:65-19-40

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

Section 710:65-19-40 - [Effective 9/14/2025] Caterers

(a) The term "caterer" means a person engaged in the business of preparing or serving meals, food, and drinks, without regard to whether the service is at the caterer's place of business, the customer's location, or some other location, usually for a specified price for a specific menu or offering, but not off a menu to the public. The term does not include wait persons hired directly by a caterer's customer, whether hired by the hour, by the day, or for the event.

(b) Sales tax must be collected, reported and remitted on all charges made by caterers for serving meals, food, and drinks, inclusive of charges for food, the use of dishes, silverware, glasses, chairs, tables, etc., used in connection with serving meals, and for the labor of serving the meals. Sales tax must be collected, reported and remitted on charges made by caterers for the rental of dishes, silverware, glasses, etc., even though no food is provided or served by the caterers in connection with such rental.

Amended at 15 Ok Reg 2827, eff 6-25-98

Amended by Oklahoma Register, Volume 41, Issue 23, August 15, 2024, eff. 7/15/2024, exp. 9/14/2025 (Emergency)