Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 13 - "G"
Section 710:65-19-129 - Gun clubs
Universal Citation: OK Admin Code 710:65-19-129
Current through Vol. 42, No. 1, September 16, 2024
Gun clubs are the consumers of the clay pigeons and blue rocks furnished to members and patrons in connection with trapshooting and similar sports, and should pay sales or use tax on these items when purchased, even if the charge for the service to members is measured by the number of clay pigeons or blue rocks used. [See 68 O.S. §§ 1352, 1354 ]
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