Okla. Admin. Code § 710:65-19-5

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

Section 710:65-19-5 - Sales of alcoholic beverages

Persons selling alcoholic beverages to purchasers for use or consumption are required to remit sales tax to the Commission upon the total retail value from such sales, pursuant to OAC710:20-5-4, notwithstanding the fact that manufacturers and importing distributors of alcoholic beverages are required to pay certain taxes.

Okla. Admin. Code § 710:65-19-5

Amended at 11 Ok Reg 3521, eff 6-26-94; Amended at 15 Ok Reg 2827, eff 6-25-98; Amended at 22 Ok Reg 357, eff 1-1-05 (emergency); Added at 22 Ok Reg 1561, eff 6-11-05