Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 1 - "A"
Section 710:65-19-1 - Accountants
Universal Citation: OK Admin Code 710:65-19-1
Current through Vol. 42, No. 1, September 16, 2024
(a) Accountants use books, supplies and equipment which are sales or use taxable to them at the time of purchase. Accountants also subscribe to and receive tax reporting services which are subject to tax. Books and other publications sold by tax service companies are also subject to the tax.
(b) Accountants and accounting firms must collect, report, and remit sales tax on gross receipts from sales of tangible personal property and services taxable under the Sales Tax Code, including photocopying and FAX.
Amended at 11 Ok Reg 3521, eff 6-26-94
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
