Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 29 - "O"
Section 710:65-19-243 - Sales by the State of Oklahoma, state agencies, etc

The State of Oklahoma, its agencies and instrumentalities, all counties, townships, and municipal corporations, their respective agencies and instrumentalities, and all other state governmental entities and subdivisions, including state colleges and universities, shall collect, report and remit sales tax on taxable sales of tangible personal property and services. For example, sales of city maps, sales of gifts and souvenirs, sales of food from city operated concessions at stadiums, ballparks, auditoriums, rental of equipment such as golf carts, charges made for entering or engaging in any activity such as tennis, baseball, basketball, when spectators are charged no admission, etc., are subject to tax.

Amended at 11 Ok Reg 3521, eff 6-26-94