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 710:65-13-575 - Claims for refund of state sales tax paid on food and food ingredient purchases

Universal Citation: OK Admin Code 710:65-13-575

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

Claims for refund of the state portion of sales tax on food and food ingredients shall be submitted using Form 13-9- G. The following information and documentation must be included in order for the claim to be considered.

(1) The name, address, telephone number of the person claiming a refund;

(2) The name, address, telephone number of the vendor;

(3) A written, detailed explanation of why the credit/refund is due;

(4) A copy of the invoice or receipt that clearly identifies the items as qualifying for the state sales tax rate of 0% and shows the incorrect rate was charged on those specific items to qualify for a refund; and

(5) Proof of payment, such as copies of cancelled checks, bank statements or credit card receipts. If payment was made in cash, that shall be corroborated by the receipt. If the description on the invoice or receipt does not contain enough information to make a determination, the claim for refund shall be denied.

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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