Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 17 - "I"
Section 710:65-19-157 - Insecticides and fungicides not sold to farmers or custom applicators
Universal Citation: OK Admin Code 710:65-19-157
Current through Vol. 42, No. 1, September 16, 2024
Sales of insecticides and fungicides are subject to tax. The term "insecticides" means any substance or mixture of substances which are used for the preventing, destroying, repelling, or mitigating of any insects. The term "fungicides" means any substance or mixture of substances which are used for preventing, destroying or mitigating any fungi.
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