https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf ↗
A copy archived by OpenTaxRate, as fetched; the original is linked above and may have changed since.
- Captured
- 2026-10-30 03:46 UTC
- SHA-256
- 062d71eecd8268243f3342dccd834f461aa01010040645251c2133863baaf906
- File
- application/pdf, 2.0 MB · raw bytes
- Cited by
- 7 rules; each quote links to its sentence below
- OK construction.real_property from 2018-01-01
“Contractors are defined by statute as consumer/users and …”
“Any building structure permanently attached to land will …” - OK delivery from 2018-01-01
“In every case where a delivery charge represents …” - OK food.catering from 2018-01-01
“Sales tax must be collected, reported and remitted …”
“The gross receipts or gross proceeds derived from …” - OK service.professional from 2018-01-01
“the charge is for a professional service and …”
“Advertising agencies perform a service in formulating ideas …”
“Written training materials are taxable, although the training …”
“Sales of electronic data processing services to others …” - OK software.custom from 2018-01-01
“The sale of a custom computer program is …”
“such modification or enhancement shall not constitute prewritten …” - OK software.prewritten from 2018-01-01
“The sale of prewritten computer software delivered in …”
“(2) Sales of prewritten computer software, where the …”
“(5) Sales of prewritten computer software that is …” - OK software.saas from 2018-01-01
“(5) Sales of prewritten computer software that is …”