Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 65. Sales and Use Tax |
Subchapter 1. General Provisions |
SECTION 710:65-1-1. Purpose |
SECTION 710:65-1-2. Definitions |
SECTION 710:65-1-3. Computation of sales and use taxes to be collected and remitted |
SECTION 710:65-1-4. Presumption of taxability |
SECTION 710:65-1-5. Unlawful to advertise that sales tax will be absorbed |
SECTION 710:65-1-6. "Tax-included" prices |
SECTION 710:65-1-7. Consumer/user defined; specific applications |
SECTION 710:65-1-8. Established place of business; maintaining a place of business |
SECTION 710:65-1-9. Gross receipts, gross proceeds, and sales price |
SECTION 710:65-1-10. Initial use of property |
SECTION 710:65-1-11. Rentals and leases of tangible personal property |