Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 7 - Duties and Liabilities
Section 710:65-7-12 - Vendors' responsibility - sales to persons raising animals for resale
Current through Vol. 42, No. 1, September 16, 2024
In the case of persons regularly engaged in the business of raising animals for resale, the vendor must obtain the items of information set out in this paragraph:
(1) A copy of the purchaser's sales tax permit, or if unavailable, the purchaser's name, address, sales tax permit number, and its expiration date. If a copy of the Sales Tax Permit is unavailable and if the information provided has not been previously verified, it must be verified by either calling the Taxpayer Resource Center or by reference to the sales tax permit list obtained pursuant to OAC 710:65-9-6;
(2) A statement that the articles purchased are for use in raising animals;
(3) The signature of the purchaser or a person authorized to legally bind the purchaser; and,
(4) Certification on the face of the invoice, bill or sales receipt that states that the purchaser is "regularly engaged in the business of raising animal life for resale and that the items being purchased exempt from sales tax are solely for business use".
Added at 18 Ok Reg 2823, eff 6-25-01
