Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 1 - General Provisions
- Section 710:65-1-1 - Purpose
- Section 710:65-1-2 - Definitions
- Section 710:65-1-3 - Computation of sales and use taxes to be collected and remitted
- Section 710:65-1-4 - Presumption of taxability
- Section 710:65-1-5 - Unlawful to advertise that sales tax will be absorbed
- Section 710:65-1-6 - "Tax-included" prices
- Section 710:65-1-7 - Consumer/user defined; specific applications
- Section 710:65-1-8 - Established place of business; maintaining a place of business
- Section 710:65-1-9 - Gross receipts, gross proceeds, and sales price
- Section 710:65-1-10 - Initial use of property
- Section 710:65-1-11 - Rentals and leases of tangible personal property
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