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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 7. Duties and Liabilities |
SECTION 710:65-7-8.1. Vendor's responsibility-sales for resale for export outside the United States
Latest version.
- For sales made within this State for export outside the United States, the vendor must maintain the export bill of lading or other documentation issued by the vendor or purchaser simultaneously on sales for export, indicating that the point of delivery of the property is for use and consumption in a foreign country and that the goods will not be used in the United States. [See OAC 710:65-13-90]