Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 3 - "B"
Section 710:65-19-28 - Bookkeeping, service bureaus
Universal Citation: OK Admin Code 710:65-19-28
Current through Vol. 42, No. 1, September 16, 2024
When a service bureau performs a book keeping, service for a client, such as keeping a set of records and furnishing financial statements, payrolls, tax reports, accounts receivable, accounts payable, and similar statements, the charge is for a professional service and the transfer of the data, records, statements, etc. is not subject to sales or use tax. [ See: 68 O.S. § 1354(H) ]
Added at 11 Ok Reg 3521, eff 6-26-94; Amended at 15 Ok Reg 2827, eff 6-25-98
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