Okla. Admin. Code § 710:65-13-17

Current through Vol. 42, No. 7, December 16, 2024

Section 710:65-13-17 - Certification required for sales tax exemption for certain agricultural transactions

(a)Feed for draft animals. Certification on the face of the invoice or sales ticket is required to purchase feed for horses, mules or draft animals used directly in the production and marketing of agricultural products. The certification must contain the information set out in subsection (b) and be signed by the purchaser at the time of purchase.

(b)Certification for use when purchasing feed for draft animals. The following or equivalent thereof shall be executed by the purchaser when purchasing feed:

(1)Statement under oath. "Purchaser certifies under penalty of perjury that the feed purchased will be fed only to horses, mules or draft animals used directly in agricultural production."

(2)Identifying number. "The qualifying Oklahoma Agricultural Exemption Number is ____________________".

(c)Material purchased for the construction of livestock facilities. Certification on the face of the invoice or sales ticket is required from any person acting pursuant to a contract with the permit holder on purchases of materials, supplies, and equipment to be utilized in the construction of a livestock facility, being used or to be used in the production of any livestock, including facilities for the production and storage of feed. The certification must contain the information set out in subsection (d) and be signed by the purchaser.

(d)Certification for use when purchasing materials for construction of livestock facilities. The following or equivalent thereof shall be executed by the contractor when purchasing materials pursuant to 68 O.S. § 1358(8).

(1)Statement under oath. "Purchaser certifies under penalty of perjury that the items are purchased pursuant to contract and are for use in the construction of a livestock facility owned by the agricultural permit number holder identified herein."

(2)Identifying number. "The qualifying Agricultural Exemption Permit Number is________________________and is issued to____________________________________".

Okla. Admin. Code § 710:65-13-17

Amended at 10 Ok Reg 3847, eff 7-12-93; Amended at 11 Ok Reg 3521, eff 6-26-94; Amended at 14 Ok Reg 2711, eff 6-26-97; Amended at 25 Ok Reg 2070, eff 7-1-08