Statutes, codes, and regulations
Oklahoma Administrative Code
Title 710 - Oklahoma Tax CommissionChapter 65 - Sales and Use TaxSubchapter 13 - Sales and Use Tax Exemptions
Part 25 - GOVERNMENTAL ENTITIES
Section 710:65-13-132 - Sheriff's purchases; taxable and exempt transactions

Okla. Admin. Code § 710:65-13-132

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Current through Vol. 41, No. 19, June 17, 2024
Section 710:65-13-132 - Sheriff's purchases; taxable and exempt transactions

Purchases by a county sheriff or county sheriff's office, as agent for the county, of food to be used in feeding prisoners are exempt from sales tax. Purchases made by a county sheriff personally or on behalf of a prisoner are subject to tax. [See: 68 O.S. § 1356(10) ]

Okla. Admin. Code § 710:65-13-132

Amended at 25 Ok Reg 2070, eff 7-1-08