Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 5 - "C"
Section 710:65-19-51 - Complimentary tickets, passes, dues, fees
Universal Citation: OK Admin Code 710:65-19-51
Current through Vol. 42, No. 1, September 16, 2024
(a) Complimentary tickets, passes, dues, or fees are defined to be any method, oral or written, whereby a patron gains access to a place of entertainment, recreation or amusement without being charged, when there is regularly a charge for such admission or access.
(b) For sales tax purposes, complimentary tickets, passes, dues, or fees are declared to have a value equivalent to the customary sales price of similar items, dues, or fees of like kind or character. [See: 68 O.S. § 1354(12) ]
Amended at 14 Ok Reg 2711, eff 6-26-97; Amended at 25 Ok Reg 2070, eff 7-1-08
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