Statutes, codes, and regulations
Oklahoma Administrative Code
Title 710 - Oklahoma Tax CommissionChapter 65 - Sales and Use TaxSubchapter 19 - Specific Applications and Examples
Part 11 - "F"
Section 710:65-19-104 - Finance companies and other lending agencies; repossessions

Okla. Admin. Code § 710:65-19-104

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Current through Vol. 42, No. 3, October 15, 2024
Section 710:65-19-104 - Finance companies and other lending agencies; repossessions

In case a retailer repossesses tangible personal property and subsequently resells such property to a purchaser for use or consumption, his gross receipts from such sale of the repossessed tangible personal property are subject to sales tax.

Okla. Admin. Code § 710:65-19-104