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 710:65-13-134 - Sales under public contract with the Oklahoma Tourism and Recreation Department
Universal Citation: OK Admin Code 710:65-13-134
Current through Vol. 42, No. 1, September 16, 2024
(a) The sale of tangible personal property or services to any person with whom the Oklahoma Tourism and Recreation Department has entered into a public contract and which is necessary for carrying out such contract to assist the Department in the development and production of advertising, promotion, publicity and public relations programs is exempt from sales tax.
(b) In the case of a sale to a person claiming exemption pursuant to subsection (a) of this Section, the vendor must obtain:
(1) A copy of the exemption letter or
card issued to the Oklahoma Tourism and Recreation Department; and
(2) Documentation indicating a contract to
develop/produce advertising, promotion, publicity and/or public relations
programs between the person claiming exemption and the Oklahoma Tourism and
Recreation Department.
Disclaimer: These regulations may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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