Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 13 - Sales and Use Tax Exemptions
Part 57 - FOOD AND FOOD INGREDIENTS
Section 710:65-13-571 - Food and food ingredients
Universal Citation: OK Admin Code 710:65-13-571
Current through Vol. 42, No. 1, September 16, 2024
(a) Effective August 29, 2024, the gross receipts or gross proceeds derived from the sale of food and food ingredients are subject to the state sales and use tax rate of 0%, except as otherwise provided in subsection (b).
(b) The gross receipts or gross proceeds derived from the sale of prepared food, alcoholic beverages, and dietary supplements are taxed at the state sales and use tax rate of 4.5%.
(c) The sale of food and food ingredients remains subject to any applicable municipal and county sales and use taxes.
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