Okla. Admin. Code § 710:65-19-100

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

Section 710:65-19-100 - Deliveries on federal areas

(a) As used in this Section, the term "federal area" means any lands or premises held or acquired by or for the use of the United States or any department, establishment or agency of the United States. Any Federal area, or any part thereof, which is located within the exterior boundaries of the State of Oklahoma, is deemed to be a Federal area located within the State of Oklahoma for the purposes of this Section.

(b) Provided the tax would otherwise apply, persons engaged in the business of selling tangible personal property are required to collect, report and remit sales tax to the Commission notwithstanding the fact that the delivery of the personal property sold is made on a federal area. It is immaterial that the place of business of such persons may be located on the federal area.