Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 11 - "F"
Section 710:65-19-115 - Altering, repairing, and remodeling furs

(a) Persons utilizing fur in the altering, repairing, or remodeling of furs for others are vendors of the fur used in connection with such altering, repairing, or remodeling and shall collect, report and remit the tax at the time the fur is sold. The sales price of such fur shall be segregated on the bills or invoices to the customer from the charge for labor in connection with such altering, repairing, or remodeling. Failure to separate the sale of material from the charge for labor requires payment of the tax on the entire amount charged to customers.

(b) Persons altering, repairing, or remodeling furs are consumers of the thread, buttons, lining, and materials other than fur used in connection with such altering, repairing, or remodeling, unless a separate charge is made to customers for such thread, buttons, and lining, in which case the tax applies to such separate charge and the vendor must collect, report and remit tax on the amount charged.

(c) Sales of furs to persons altering, repairing, or remodeling furs and sales of thread, buttons, and lining for which a separate charge is made to their customers are sales for resale provided the purchaser has a valid sales tax permit. The tax applies, however, to the gross receipts from sales to persons altering, repairing, or remodeling furs, of thread, buttons, and lining, for which a separate charge is not made by such persons to their customers.

(d) Sales of sewing machines, pressing machines, and other tools, instruments, and materials sold to fur and garment repairers for use in their business are taxable.