Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 9 - "E"
Section 710:65-19-86 - Electronic data processing services

(a) Sales of electronic data processing services to others are exempt from sales tax. For purposes of this Chapter, "electronic data processing services" means the processing of another's data, including all processing such as key punching, keystroke verification, rearranging, or sorting of previously documented data for the purpose of data entry or automatic processing, and changing the medium on which data is sorted, and also the providing of access to computer equipment for the purpose of processing data or examining or acquiring data stored in or accessible to such computer equipment.

(b) Because sales of electronic data processing services to others are not taxable services within the meaning of this Chapter, purchases such as card readers, computers, printers, etc. made for use in rendering electronic data processing services for others and purchases of related software and supplies are taxable, except for purchase for resale, which may be made exempt from sales and use tax with a valid sales tax permit.