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Oklahoma Administrative Code (Last Updated: March 11, 2021) |
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TITLE 710. Oklahoma Tax Commission |
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Chapter 65. Sales and Use Tax |
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Subchapter 18. Sourcing Pursuant to the Streamlined Sales and Use Tax Administration Act |
SECTION 710:65-18-2. Definitions
Latest version.
- The following words and terms, when used in this Subchapter, shall have the following meanings unless the context clearly indicates otherwise:"Direct mail" means printed material delivered or distributed by United States mail or other delivery service to a mass audience or to addressees on a mailing list provided by the purchaser or at the direction of the purchaser when the cost of the items are not billed directly to the recipients. "Direct mail" includes tangible personal property supplied directly or indirectly by the purchaser to the direct mail seller for inclusion in the package containing the printed material. "Direct mail" does not include multiple items of printed material delivered to a single address."Primary property location" means a location indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business, when use of this address does not constitute bad faith. "Primary property location" shall not be altered by intermittent use at different locations, such as use of business property that accompanies employees on business trips and service calls. [68 O.S.Supp.2003, § 1354.27(B)]"Receive" and "receipt" mean:(A) Taking possession of tangible personal property;(B) Making first use of services; or,(C) Taking possession or making first use of digital goods, whichever comes first."Receive" and "receipt" do not include possession by a shipping company on behalf of the purchaser. [68 O.S.Supp.2003, § 1354.27(E)]"Sourced" means the location for which local sales and use taxes are to be applied."Transportation equipment" means and includes:(A) Locomotives and railcars that are utilized for the carriage of persons or property in interstate commerce;(B) Trucks and truck-tractors with a Gross Vehicle Weight Rating (GVWR) of ten thousand one (10,001) pounds or greater, trailers, semitrailers, or passenger buses that are:(i) Registered through the International Registration Plan; and,(ii) Operated under authority of a carrier authorized and certificated by the United States Department of Transportation or another federal authority to engage in the carriage of persons or property in interstate commerce;(C) Aircraft that are operated by air carriers authorized and certificated by the United States Department of Transportation or another federal or a foreign authority to engage in the carriage of persons or property in interstate or foreign commerce; or,(D) Containers designed for use on and component parts attached or secured on the items set forth in this subsection. [68 O.S.Supp.2003, § 1354.27(D)]