Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 5 - "C"
Section 710:65-19-43 - Chamber of commerce
Universal Citation: OK Admin Code 710:65-19-43
Current through Vol. 42, No. 1, September 16, 2024
A chamber of commerce is not entitled to exemption on its purchases as it is not a governmental, educational or church institution exempt by statute. The fact that city funds may be distributed to the chamber of commerce does not exempt the chamber of commerce on the expenditure of those funds unless the property involved is purchased directly by the city.
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