Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 13 - Sales and Use Tax Exemptions
Part 10 - COAL
Section 710:65-13-56 - Exemption for certain leases of rail transportation to haul coal
Universal Citation: OK Admin Code 710:65-13-56
Current through Vol. 42, No. 1, September 16, 2024
As of January 1, 1991, the lease of rail transportation cars to haul coal to coal-fired electric generating plants located in this state is exempt from sales tax.
Amended at 17 Ok Reg 2677, eff 6-25-00
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