Okla. Admin. Code § 710:65-13-60

Current through Vol. 41, No. 19, June 17, 2024

Section 710:65-13-60 - Exemption for containers

(a) The gross proceeds derived from the sale of containers, to persons regularly engaged in reselling empty or filled containers, are exempt from sales tax. Also exempt are sales to persons packaging raw products of farm, garden, or orchard, for resale to the consumer or processor.

(b) Sales of returnable soft drink bottles, crates, pallets, cartons, and containers used to transport returnable soft drink bottles are not taxable. Transfers of title or possession to returnable oil and chemical drums to any person not regularly engaged in the business of selling such returnable "oil drums" are exempt from taxation. Deposits on other "returnable containers" such as barrels, drums, pallets, and wire spools are subject to sales tax. Refundable deposits made for returnable cartons, crates, pallets, and containers used to transport cement and cement products are not taxable.

(c) Gross receipts derived from the sale of or transfer of title to or possession of any returnable container which does or will contain water for human consumption are specifically exempt from taxation. Also specifically exempt are the charges made for cartons, crates, pallets, and containers to transport such returnable containers that do or will contain water for human consumption. [See: 68 O.S. §§ 1357(10) and 1359(4), (13) ]

(d) The deposits, rent or other charges made for returnable cartons, crates, pallets, and containers used to transport mushrooms or mushroom products from a farm for resale to the consumer or processor shall be exempt from sales tax.

Okla. Admin. Code § 710:65-13-60

Amended at 12 Ok Reg 2635, eff 6-26-95; Amended at 18 Ok Reg 2823, eff 6-25-01; Amended at 19 Ok Reg 1859, eff 6-13-02; Amended at 25 Ok Reg 2070, eff 7-1-08