Okla. Admin. Code § 710:65-19-108

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

Section 710:65-19-108 - Florists, telegraphic orders

When florists sell through a telegraphic delivery association, the following provisions will apply:

(1) Oklahoma florists are liable for sales tax on the total receipts resulting from orders taken by them for transmittal to a second florist who makes delivery either within or without Oklahoma. Any expense of making the sale is to be included in the measure of the tax regardless of whether or not such expense is billed as a separate item.

(2) Florists receiving such telegraphed or telephoned instructions from either within or without Oklahoma are not liable for tax with respect to receipts therefrom.

Okla. Admin. Code § 710:65-19-108