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 710:65-13-132 - Sheriff's purchases; taxable and exempt transactions
Universal Citation: OK Admin Code 710:65-13-132
Current through Vol. 42, No. 1, September 16, 2024
Purchases by a county sheriff or county sheriff's office, as agent for the county, of food to be used in feeding prisoners are exempt from sales tax. Purchases made by a county sheriff personally or on behalf of a prisoner are subject to tax. [See: 68 O.S. § 1356(10) ]
Amended at 25 Ok Reg 2070, eff 7-1-08
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