Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 13 - Sales and Use Tax Exemptions
Part 14 - ESTATE SALES
Section 710:65-13-78 - Exemption for certain estate sales
Universal Citation: OK Admin Code 710:65-13-78
Current through Vol. 42, No. 1, September 16, 2024
The gross proceeds of sales made at estate sales are exempt from sales tax providing that:
(1) The sale is not held for more than three days;
(2) The sale is conducted within six (6) months of the date of death of the decedent;
(3) The property to be sold was part of the decedent's estate; and,
(4) The sale is conducted on the premises of the former residence of the decedent by a person that is not required to be licensed pursuant to 19 O.S. Section 1601, the Transient Merchant Licensing Act, or who is not otherwise required to hold a sales tax permit.
Added at 20 Ok Reg 2175, eff 6-26-03
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