Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 13 - Sales and Use Tax Exemptions
Part 47 - COMMERCIAL FORESTRY EQUIPMENT
Section 710:65-13-470 - Exemption for sales of commercial forestry service equipment

Universal Citation: OK Admin Code 710:65-13-470

Current through Vol. 42, No. 1, September 16, 2024

(a) General provisions. Effective January 1, 2022 and ending January 31, 2027, sales of commercial forestry service equipment, limited to forwarders, fellers, bunchers, track skidders, wheeled skidders, hydraulic excavators, delimbers, soil compactors, and skid steer loaders are exempt to business engaged in logging, timber, and tree farming.

(b) Qualifying activities. Business engaged in growing trees as classified under NAICS 1132 [Forest Nurseries and Gathering of Forest Products] or the cutting, harvesting or removal of trees as classified under NAICS 113 [Forestry and Logging] are eligible for the exemption outlined in this Section.

(c) Application process. Application is made by submitting to the Business Tax Services Division, Oklahoma Tax Commission, Oklahoma City, OK 73194, a completed Form 13-16-A, contained in Packet E available online at www.tax.ok.gov, along with the following information:

(1) Proof of business registration with the State of Oklahoma under one of the NAICS groups outlined in subsection (b), or

(2) A written description which demonstrates the qualifying activities of the applicant as evidenced by copies of:
(A) Contracts;

(B) Agreements, or

(C) Notarized statement from the owner or chief operating officer of the business.

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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