Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 37 - "S"
Section 710:65-19-307 - Vendors of seeds and fertilizer
Universal Citation: OK Admin Code 710:65-19-307
Current through Vol. 42, No. 1, September 16, 2024
(a) Sales of seeds or fertilizer to purchasers who use the seeds in raising lawn grass, vegetables, crops or other plants which they will either use or consume are subject to tax.
(b) Sales of seeds to purchasers who employ such seeds or fertilizer in raising vegetables, crops or other plants in agriculture production are exempt from tax.
Amended at 11 Ok Reg 3521, eff 6-26-94
Disclaimer: These regulations may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
