Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 37 - "S"
Section 710:65-19-311 - Vendors of signs
Universal Citation: OK Admin Code 710:65-19-311
Current through Vol. 42, No. 1, September 16, 2024
Vendors who engage in selling signs must collect, report and remit sales tax not withstanding the fact that the signs have use or value (other than salvage value) only to the purchaser. However, effective July 1, 1997, the servicing of advertising devices is not subject to sales tax.[ See: 68 O.S. §§ 1354, 1361 ]
Amended at 15 Ok Reg 2827, eff 6-25-98
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