Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 3 - "B"
Section 710:65-19-25 - Barbers and beauticians
Current through Vol. 42, No. 1, September 16, 2024
(a) Barber and beauty shop operators primarily render personal services. They are the consumers or users of such tangible personal property used or consumed incidentally in the rendering of such personal service.
(b) Barbers and beauty shops who make sales of tangible personal property apart from the rendering of personal service may obtain a sales tax permit so that only items sold apart from the rendering of personal service may be purchased exempt from tax.
(c) Barber and beauty shops must collect, report and remit tax on sales of tangible personal property for use or consumption, such as, package cosmetics, hair tonics, lotions and like articles when sold apart from the rendering of personal services.
