Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 5 - "C"
Section 710:65-19-46 - Clipping and information bureaus

(a) Sales of press clippings are not taxable. If a press clipping bureau merely furnishes special information derived from press clippings to which it retains title, its receipts are deemed to be derived from rendering service and not taxable. Sales of duplicate photocopies of press clippings are taxable.

(b) Sales of lists of names, statistics and other information in the form of cards, sheets or other tangible personal property are taxable.