Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 7 - Duties and Liabilities
Section 710:65-7-11 - Vendors' responsibility - sales for agricultural purposes
Universal Citation: OK Admin Code 710:65-7-11
Current through Vol. 42, No. 1, September 16, 2024
In the case of a claimed agricultural exemption, the vendor must obtain the items of information set out in this Section:
(1) A copy of the agricultural exemption permit card; and,
(2) In the circumstances defined in (A) and (B) of this subparagraph, certification on the face of the invoice or sales ticket is required:
(A) From any person purchasing feed for
horses, mules, or draft animals used directly in the production and marketing
of agricultural products; or
(B) From any person who is making purchases
of materials, supplies, or equipment to be used in the construction of
livestock facilities, including facilities for the production and storage of
feed, pursuant to a contract with an agricultural permit holder.
[See: 68 O.S. §
1358(8)
and
710:65-13-17]
Added at 18 Ok Reg 2823, eff 6-25-01; Amended at 25 Ok Reg 2070, eff 7-1-08
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