Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 37 - "S"
Section 710:65-19-310 - Shoe repairs
Current through Vol. 42, No. 1, September 16, 2024
(a) A shoe repair shop renders a service and also sells tangible personal property. The gross receipts from a job which does not involve a sale of tangible personal property but merely represents the rendering of service is not subject to sales tax. In any transaction where tangible personal property is sold, sales tax applies to the full purchase price without any deduction for labor or service.
(b) If tangible personal property is sold and labor or service is furnished in a separate transaction, each transaction being separately stated on the bill, the tax applies to the gross receipts received from the sale of the tangible personal property and not the gross receipts received from the labor or service.
(c) Materials and supplies used by shoe repairmen in rendering services, but which are not resold as merchandise are subject to sales tax when purchased by the repairmen from the supply dealer.
