Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 15 - "H"
Section 710:65-19-140 - Hatcheries and incubators

(a) Sales by a person regularly engaged in the business of selling poultry or operating a hatchery, of chicks, turkey poults and starter pullets for consumption by the purchaser, are taxable.

(b) Such sales are exempt when made to a person regularly engaged in the commercial production of chickens, turkeys, and eggs, provided the purchaser certifies on the invoice to be retained by the vendor that the pullets will be used primarily for egg production. However, the seller is liable for the tax if the chicks, turkeys or eggs are consumed or used by the purchaser.

(c) The charge for the hatching of eggs for a person owning such eggs is not taxable.

(d) The sale of eggs, feeds, sprouters, medicines, insecticides, etc., for consumption or use by a person regularly engaged in the commercial production of poultry products for sale is not taxable. The sale of such items to persons keeping poultry mainly for their own consumption are taxable even though resales are made occasionally to dispose of temporary surpluses. [See 68 O.S. § 1358 ]