Okla. Admin. Code § 710:65-19-88

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

Section 710:65-19-88 - Employer sales to employees

(a) When an employer sells tangible personal property to his employees, permits them to purchase through his organization or to buy from others on discounts available to him or in any other manner obtain goods through him, such sales are taxable. The employer shall include such sales amount in his gross receipts for his sales tax return for the current month and remit the tax.

(b) When an employer purchases tangible property for free distribution to employees, the tax applies to the sales price of such property given by him.