Statutes, codes, and regulations
Oklahoma Administrative Code
Title 710 - Oklahoma Tax CommissionChapter 65 - Sales and Use TaxSubchapter 19 - Specific Applications and Examples
Part 17 - "I"
Section 710:65-19-157 - Insecticides and fungicides not sold to farmers or custom applicators

Okla. Admin. Code § 710:65-19-157

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Current through Vol. 42, No. 3, October 15, 2024
Section 710:65-19-157 - Insecticides and fungicides not sold to farmers or custom applicators

Sales of insecticides and fungicides are subject to tax. The term "insecticides" means any substance or mixture of substances which are used for the preventing, destroying, repelling, or mitigating of any insects. The term "fungicides" means any substance or mixture of substances which are used for preventing, destroying or mitigating any fungi.

Okla. Admin. Code § 710:65-19-157