Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 41 - "U"
Section 710:65-19-340 - Upholsterers and furniture repairers

Universal Citation: OK Admin Code 710:65-19-340

Current through Vol. 42, No. 1, September 16, 2024

(a) A furniture repairer or upholsterer primarily renders services and is considered the consumer of items like fabric, glue, tacks, nails, paints, varnishes, etc. Sales to him of such items are taxable.

(b) Sales of machinery, tools, etc., to furniture repairers and upholsterers for use in their business are taxable.

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.