Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 95. Miscellaneous Areas of Regulatory and Administrative Authority |
Subchapter 5. Used Tire Recycling |
SECTION 710:95-5-9. Examples
Latest version.
- (a) Transactions to which fee is applicable. The used tire recycling fee applies to the transactions and vehicles indicated in (1) through (10) of this subsection:(1) Cars and light trucks.(2) Motorcycles and mopeds.(3) School buses and automobiles owned by schools.(4) Tires sold to governmental agencies.(5) Tires sold for farm tagged motor vehicles.(6) Tires sold for commercial trucks, truck-tractor (semi-trucks), and trailers.(7) First registration in Oklahoma of automobiles, motorcycles, mopeds, or trucks, including farm tagged motor vehicles and commercial motor vehicles which are not registered under the International Registration Plan.(8) Tires sold for implements of husbandry and agricultural equipment.(9) First titling of a semitrailer or trailer including travel trailers.(10) First titling of motor vehicles to be registered under the International Registration Plan.(b) Transactions to which fee is not applicable. The used tire recycling fee does not apply to the transactions and vehicles indicated in (1) through (10) of this subsection:(1) Airplanes.(2) Bicycles.(3) Riding lawn mowers.(4) Wheelbarrows.(5) Push mowers.(6) Forklifts.(7) Tires sold for backhoe, grader, and other construction machinery.(8) All-terrain vehicles.(9) Off-road motorcycles.
[Source: Amended at 10 Ok Reg 3875, eff 7-12-93; Amended at 13 Ok Reg 3147, eff 7-11-96; Amended at 26 Ok Reg 2378, eff 6-25-09; Amended at 28 Ok Reg 971, eff 6-1-11; Amended at 29 Ok Reg 1478, eff 6-25-12; Amended at 30 Ok Reg 1870, eff 7-11-13; Amended at 33 Ok Reg 1101, eff 8-25-16; Amended at 37 Ok Reg 2246, eff 9-11-20]