Okla. Admin. Code § 710:65-19-9

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

Section 710:65-19-9 - Antiques, works of art, and artists

(a) Sales of antiques and works of art are sales taxable, without deductions for trade-in values or expenses of any kind. Vendors regularly engaged in the business of selling antiques or works of art should collect, report and remit sales tax, regardless of the infrequency of the sales.

(b) Sales of curios, antiques, art work, postage stamps and like articles to art collectors, philatelists, or other persons who purchase such items for use or storage and not for immediate resale are sales subject to tax.

(c) Artists are consumer users of all tangible personal property used to create a painting, statue, figurine, or other piece of tangible personal property. If an artist is hired to create a work of art to custom order, the artist is performing a service and the amounts received by the artist for rendering this service are not taxable. If the artist has an existing work of art, or if the artist creates a piece of art work for speculation, the sale of the piece of art is subject to sales tax without any deduction for the cost of the materials used.

Okla. Admin. Code § 710:65-19-9

Amended at 11 Ok Reg 3521, eff 6-26-94

Amended by Oklahoma Register, Volume 32, Issue 23, August 17, 2015, eff. 8/27/2015