Oklahoma Administrative Code
Title 260 - Office of Management and Enterprise Services
Chapter 135 - Service Oklahoma
Subchapter 7 - Motor Vehicle
Part 45 - VEHICLE SALES TAX AND MOTOR VEHICLE EXCISE TAX
Section 260:135-7-250 - Retail implement dealer
Universal Citation: OK Admin Code 260:135-7-250
Current through Vol. 42, No. 1, September 16, 2024
Retail implement dealers, as statutorily defined in 47 O.S. § 581(15), are exempt from acquiring titles and being assessed excise tax when reassigning ownership on Oklahoma certificates of title for all terrain vehicles, utility vehicles and off-road motorcycles. When reassigning Oklahoma certificates of title under this allowance, the dealer's current Oklahoma sales tax permit number must be provided to the purchaser. The Commission will confirm the validity of the permit when processing an application for title by the purchaser.
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