Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 23 - Charity Games Tax
Section 710:23-1-5 - Rentals and leases of charity game equipment

(a) Application of the tax; persons liable for collection and remittance. The tax imposed by the Act shall apply to the gross rental or lease payment on charity game equipment and must be collected by the licensed distributor and remitted to the Tax Commission for each period the lease or rental payment is received.

(b) Leases including charity gaming equipment and items not subject to the Act. If the lease includes both charity game equipment and other items, such as tables, chairs, premises, etc., the lease amount for the charity game equipment must be separately stated and the charity game tax collected and remitted thereon. Leases of tangible personal property other than charity game equipment are subject to Sales Tax.