Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 13 - Sales and Use Tax Exemptions
Part 25 - GOVERNMENTAL ENTITIES
Section 710:65-13-131 - Sales to U.S. government contractors; taxable and exempt transactions
Universal Citation: OK Admin Code 710:65-13-131
Current through Vol. 42, No. 1, September 16, 2024
Sales of tangible personal property to agents of the United States government are exempt from sales tax if ownership and possession of such property transfers immediately to the United States government. Sales to contractors who are improving real property for the United States government are not considered to be sales in which ownership transfers immediately to the United States government and are therefore taxable. [See: 68 O.S. § 1356(1),(2),(3) ]
Amended at 12 Ok Reg 2635, eff 6-26-95; Amended at 17 Ok Reg 2677, eff 6-25-00
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