Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 31 - "P"
Section 710:65-19-260 - Commercial photographers and videographers

(a) Sales subject to tax. The gross receipts associated with the sale of photographs and videos delivered in a tangible format along with any services connected with such sales are subject to sales and use taxes, including, but not limited to, gross receipts from:

(b) Nontaxable sales. The gross receipts related to the sale of digital photographs and videos that are transmitted electronically are not subject to sales and use tax. Charges for services associated with these sales are considered to be nontaxable.

(c) School photographs. Sales of photographs to students are subject to tax, even though school personnel may participate by collecting payments from students.

(d) Sales for resale. Property sold by or to a photographer or photo processor for resale by the purchaser is not subject to sales or use tax at the time of such sale, but the gross receipts from the resale to the consumer or user are taxable.

(e) Manufacturing. The processing of photographic film by photographers is not considered manufacturing.