Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 25 - Coin Operated Vending Devices
Section 710:25-1-2 - Annual vending device fee in lieu of sales tax; exclusions
Universal Citation: OK Admin Code 710:25-1-2
Current through Vol. 41, No. 13, March 15, 2024
(a) General provisions. The annual fee paid for vending, music, amusement, and bulk-vending devices shall be in lieu of sales tax. An annual decal is required, depending on the type of device.
(b) Exclusions. Devices which are not subject to the fee or decal requirement include:
(1) Machines not used for the purpose of
vending tangible personal property or for playing music or for amusement.
and
(2) Beginning November 1, 2021,
devices that dispense tangible personal property or provide amusement where
payment is made solely through the use of a credit or debit card or other
electronic or digital payment process. The gross receipts associated with
described sales made from these devices are subject to sales
tax.
(c) Examples of devices excluded. Examples of devices to which the levy does not apply are:
(1) Pay telephones;
(2) Newspaper vending machines;
(3) Parking meters;
(4) Gas and electric meters; and
(5) Devices which vend only postage
stamps.
(d) Scope of listed exclusions. The list of examples set out in (c) of this Section is intended to be illustrative only and not all-inclusive.
Amended at 14 Ok Reg 3762, eff 7-18-97 (emergency); Amended at 15 Ok Reg 2413, eff 6-11-98
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