Okla. Admin. Code § 710:65-13-90

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

Section 710:65-13-90 - Sales tax exemption on sales for export

(a) A sale made within this State for export outside the United States, is exempt as a sale for resale so long as the following conditions are met:

(1) The vendor issues, simultaneously with the sale, an export bill of lading; or

(2) If the vendor is not in the business of shipping its goods and products, the purchaser issues an export bill of lading or other documentation showing that the point of delivery of the property is for use and consumption in a foreign country and that the goods will not be used in the United States.

(b) Vendors are responsible for retaining copies of export bills of lading or other documentation verifying that the delivery point was actually outside the United States.

(c) The sale will be considered to be sales taxable at the location where title and/or possession are transferred to the purchaser in the absence of the documentation in (1) and (2) of subsection (a). [See: 68 O.S. § 1352(23)(c) ]

Okla. Admin. Code § 710:65-13-90

Amended at 14 Ok Reg 2711, eff 6-26-97; Amended at 25 Ok Reg 2070, eff 7-1-08