Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 37 - "S"
Section 710:65-19-313 - Toning salons and tanning salons
Universal Citation: OK Admin Code 710:65-19-313
Current through Vol. 42, No. 1, September 16, 2024
Operators of toning and tanning salons are required to pay sales or use tax on the acquisition of all materials and equipment to be used in their business. Total gross receipts derived from providing access to toning services and tanning services, including fees for services and memberships, are subject to the appropriate state and local sales tax pursuant to the sales tax code. [See: 68 O.S. § 1354 ]
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