Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 29 - "O"
Section 710:65-19-242 - Sale of wells and pipelines
Universal Citation: OK Admin Code 710:65-19-242
Current through Vol. 42, No. 1, September 16, 2024
All tangible personal property included in the sale of an oil, gas, disposal, or water well or of any pipeline is taxable. This includes any tangible personal property either above or below the earth's surface. All tangible personal property in a gas processing plant not directly used in processing is taxable.
Amended at 15 Ok Reg 2827, eff 6-25-98
Disclaimer: These regulations may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
