Okla. Admin. Code § 670:20-45-11
Current through Vol. 41, No. 24, September 3, 2024
Retail implement dealers, as statutorily defined in 47 O.S. § 581(15), are exempt from acquiring titles and being assessed excise tax when reassigning ownership on Oklahoma certificates of title for all terrain vehicles, utility vehicles and off-road motorcycles. When reassigning Oklahoma certificates of title under this allowance, the dealer's current Oklahoma sales tax permit number must be provided to the purchaser. The Commission will confirm the validity of the permit when processing an application for title by the purchaser.
Okla. Admin. Code § 670:20-45-11