Okla. Admin. Code § 710:65-19-157

Current through Vol. 42, No. 6, December 2, 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.