Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 23 - "L"
Section 710:65-19-192 - Lawyers
Universal Citation: OK Admin Code 710:65-19-192
Current through Vol. 42, No. 1, September 16, 2024
(a) Law books, supplies, furniture and equipment purchased by lawyers or law firms are subject to taxation. Charges for updates, pocket parts, and looseleaf services are also subject to taxation.
(b) Lawyers or law firms must collect, report, and remit sales tax on gross receipts from sales of tangible personal property and services taxable under the Sales Tax Code, including photocopying and FAX.
Amended at 11 Ok Reg 3521, eff 6-26-94
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