Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 31 - "P"
Section 710:65-19-257 - Pest exterminators

Persons engaged in the business of exterminating insects, rodents and other pests primarily render services. They are not required to collect the tax from their customers on account of the services rendered. They are the ultimate users or consumers of the tangible personal property sold to them and used in connection with their service and are required to pay the tax imposed upon such sales of tangible personal property to their vendors.