Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 13 - Sales and Use Tax Exemptions
Part 45 - MODULAR DWELLING UNITS
Section 710:65-13-450 - Partial exemption for modular dwelling units
Universal Citation: OK Admin Code 710:65-13-450
Current through Vol. 42, No. 1, September 16, 2024
Forty-five percent of the total sales price for the sale of a modular dwelling unit is exempt from sales tax when the modular dwelling unit is built at a production facility and moved in whole or in parts, to be assembled on site, and permanently affixed to the real property and used for residential or commercial purposes. For purposes of this exemption a "modular dwelling unit" means a structure that is not subject to the motor vehicle excise tax imposed pursuant to Section 2103 of Title 68.
Added at 23 Ok Reg 2847, eff 6-25-06
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