Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 1 - "A"
Section 710:65-19-5 - Sales of alcoholic beverages
Universal Citation: OK Admin Code 710:65-19-5
Current through Vol. 42, No. 1, September 16, 2024
Persons selling alcoholic beverages to purchasers for use or consumption are required to remit sales tax to the Commission upon the total retail value from such sales, pursuant to OAC710:20-5-4, notwithstanding the fact that manufacturers and importing distributors of alcoholic beverages are required to pay certain taxes.
Amended at 11 Ok Reg 3521, eff 6-26-94; Amended at 15 Ok Reg 2827, eff 6-25-98; Amended at 22 Ok Reg 357, eff 1-1-05 (emergency); Added at 22 Ok Reg 1561, eff 6-11-05
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