Okla. Admin. Code § 710:65-19-129
Current through Vol. 42, No. 3, October 15, 2024
Gun clubs are the consumers of the clay pigeons and blue rocks furnished to members and patrons in connection with trapshooting and similar sports, and should pay sales or use tax on these items when purchased, even if the charge for the service to members is measured by the number of clay pigeons or blue rocks used. [See 68 O.S. §§ 1352, 1354 ]
Okla. Admin. Code § 710:65-19-129