Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 37 - "S"
Section 710:65-19-315 - Scaffolding
Universal Citation: OK Admin Code 710:65-19-315
Current through Vol. 42, No. 1, September 16, 2024
(a) Persons providing scaffolding to customers for their use are required to remit sales tax to the Commission upon the total price charged, without deduction for any services rendered in connection with the providing of the scaffolding.
(b) Charges for delivery of scaffolding, separately stated, are not subject to sales tax. [See OAC 710:65-19-70 ]
(c) Assembly, maintenance, disassembly, and other services rendered in connection with the providing of scaffolding do not constitute "rental with an operator". [See OAC 710:65-1-2 ]
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