Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 5 - "C"
Section 710:65-19-41 - Cemeteries and crematories

(a) Sales of tangible personal property (boxes, urns, vaults, markers, vases, flowers, etc.) by cemeteries and crematories are subject to taxation.

(b) The sale of lots, crypts and niches are considered to be real estate and are not taxable.

(c) Sales not for resale to cemeteries and crematories are taxable. These include materials and supplies used in construction, maintenance, improvement or alteration of buildings and grounds, such as seeds, plants, fertilizer, etc.

(d) Sales of equipment to cemeteries and crematories for consumption and use are taxable.