Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 65. Sales and Use Tax |
Subchapter 13. Sales and Use Tax Exemptions |
Part 1. ADVERTISING IN MEDIA |
Part 3. AGRICULTURAL TRANSACTIONS |
Part 5. ITEMS SUBJECT TO OTHER TAXES |
Part 6. CHARITABLE DISTRIBUTION OF FOOD AND HOUSEHOLD PRODUCTS |
Part 7. CHURCHES |
Part 9. COMPUTERS; DATA PROCESSING; TELECOMMUNICATIONS |
Part 10. COAL |
Part 11. CONTAINERS |
Part 12. AIRCRAFT |
Part 13. CONTRACTORS REFUND; CHANGE OF RATES |
Part 14. ESTATE SALES |
Part 15. HAZARDOUS WASTES |
Part 16. ELECTRONIC GOODS - REFITTING, REFURBISHING OR REPAIRING |
Part 17. EXPORT |
Part 18. PRECIOUS METALS |
Part 19. COUNTY, DISTRICT AND STATE FAIRS |
Part 21. FOOD STAMPS |
Part 23. GAS AND ELECTRICITY |
Part 25. GOVERNMENTAL ENTITIES |
Part 26. SPACE INDUSTRIES [Reserved] |
Part 27. TRUST AUTHORITIES |
Part 29. MANUFACTURING |
Part 31. MEDICINE, MEDICAL APPLIANCES, AND HEALTH CARE ENTITIES AND ACTIVITIES |
Part 33. MOTOR FUELS |
Part 35. NEWSPAPERS; PERIODICALS; PROGRAMS; MEDIA |
Part 37. SALES FOR RESALE |
Part 39. SCHOOLS AND HIGHER EDUCATION |
Part 41. [Reserved] |
Part 42. DISABLED VETERANS IN RECEIPT OF COMPENSATION AT THE ONE HUNDRED PERCENT RATE |
Part 43. SOCIAL, CHARITABLE, AND CIVIC ORGANIZATIONS AND ACTIVITIES |
Part 45. MODULAR DWELLING UNITS |
Part 47. [Reserved] |
Part 49. [Reserved] |
Part 51. SALES TAX HOLIDAY |
Part 53. [Reserved] |
Part 55. TRUST AUTHORITIES |
Part 65. WEB PORTALS |