Okla. Admin. Code § 710:65-15-2

Current through Vol. 42, No. 3, October 15, 2024

Section 710:65-15-2 - Exempt sales to ships, motor vessels, or barges being used in interstate or international commerce

Sales of materials and supplies to the owner or operator of a ship, motor vessel or barge that is used in interstate or international commerce are specifically exempted from the levy of sales tax, if the materials and supplies:

(1) Are loaded on the ship, motor vessel or barge and used in the maintenance and operation of the ship, motor vessel or barge; or,

(2) Enter into and become component parts of the ship, motor vessel or barge.

Okla. Admin. Code § 710:65-15-2

Added at 19 Ok Reg 1859, eff 6-13-02