Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 23 - "L"
Section 710:65-19-195 - Sales of lottery tickets
Universal Citation: OK Admin Code 710:65-19-195
Current through Vol. 42, No. 1, September 16, 2024
Sales of lottery tickets are exempt from sales tax when the tickets are sold by a lottery retailer providing the retailer has been duly certified by the Oklahoma Lottery Commission in accordance with 3A O.S. Section 717.
Added at 23 Ok Reg 2847, eff 6-25-06
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