Statutes, codes, and regulations
Oklahoma Administrative Code
Title 710 - Oklahoma Tax CommissionChapter 65 - Sales and Use TaxSubchapter 13 - Sales and Use Tax Exemptions
Part 43 - SOCIAL, CHARITABLE, AND CIVIC ORGANIZATIONS AND ACTIVITIES
Section 710:65-13-333 - Sales made in conjunction with public library construction

Okla. Admin. Code § 710:65-13-333

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Current through Vol. 42, No. 8, January 2, 2025
Section 710:65-13-333 - Sales made in conjunction with public library construction

Sales of tangible personal property or services made on or after January 1, 2003, to an organization, which is exempt from taxation pursuant to the provisions of the 26 U.S.C. § 501(c)(3), and that is expending monies received from a private foundation grant in conjunction with expenditures of local sales tax revenue to construct a local public library, are exempt from sales tax. [68 O.S. § 1356(48) ]

Okla. Admin. Code § 710:65-13-333

Added at 22 Ok Reg 1561, eff 6-11-05; Amended at 25 Ok Reg 2070, eff 7-1-08