Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 5 - "C"
Section 710:65-19-45 - Chiropodists, osteopaths and chiropractors

(a) When chiropodists, osteopaths or chiropractors sell such items as, over-the-counter drugs, heating pads, appliances or other tangible personal property to purchasers apart from their rendering of service as chiropodists, osteopaths or chiropractors, they must collect, report and remit sales tax. Sales of vitamins, minerals and dietary supplements by a licensed chiropractor to a person who is the patient of such chiropractor at the physical location where the chiropractor provides chiropractic care or services to such patientare exempt from sales tax. [68 O.S. § 1357(37) ]

(b) Chiropodists, osteopaths and chiropractors are engaged in professions and primarily render service. To the extent to which they engage in such professions, they are not engaged in the business of selling tangible personal property to purchasers within the meaning of the Code. Consequently, they are not required to remit sales tax measured by their receipts from engaging in such professions, including receipts from both services and tangible personal property dispensed incidentally to such service. However, the chiropodist, osteopath, and chiropractor must pay sales or use tax when purchasing such tangible personal property.