Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 45 - "W"
Section 710:65-19-366 - Watch and jewelry repair shops

(a) Watch and jewelry repairmen render services in repairing, cleaning or servicing articles which belong to other persons. They also sometimes engage in the business of selling tangible personal property for use or consumption, such as watches, clocks, watch cases, watch parts, etc.

(b) Materials and supplies used by watch and jewelry repairmen in rendering services but which are not resold as merchandise are subject to sales tax when purchased by the repairman from the supply dealer.