Okla. Admin. Code § 710:65-13-450

Current through Vol. 42, No. 3, October 15, 2024
Section 710:65-13-450 - Partial exemption for modular dwelling units

Forty-five percent of the total sales price for the sale of a modular dwelling unit is exempt from sales tax when the modular dwelling unit is built at a production facility and moved in whole or in parts, to be assembled on site, and permanently affixed to the real property and used for residential or commercial purposes. For purposes of this exemption a "modular dwelling unit" means a structure that is not subject to the motor vehicle excise tax imposed pursuant to Section 2103 of Title 68.

Okla. Admin. Code § 710:65-13-450

Added at 23 Ok Reg 2847, eff 6-25-06