Okla. Admin. Code § 710:65-19-210

Current through Vol. 42, No. 7, December 16, 2024

Section 710:65-19-210 - Vendors of machinery, tools, patterns, and similar items

(a) Vendors of machinery, tools, dies, jigs, production patterns, gauges and the like to users or consumers must collect, report and remit sales tax liability except as provided in the exemption for equipment used directly in manufacturing. This is true whether the vendor installs such tangible personal property for the purchaser or not.

(b) The fact that it is not a stock item and is only produced after an order is received, or is an alteration of a standard item, is not sufficient to exempt it from sales or use tax unless it is otherwise exempt. [See: 68 O.S. §§ 1354, 1359 ]

(c) Provided, however, from and after September 1, 1994, patterns used in the commercial production of metal castings shall be exempt from the levy of sales and use tax. [See: 68 O.S.Supp.1994, §] 1359(11)]

(d) Patterns sold to a manufacturer to be used in a manufacturing operation may be purchased exempt, regardless of possession of the pattern.

Okla. Admin. Code § 710:65-19-210

Amended at 12 Ok Reg 2635, eff 6-26-95; Amended at 17 Ok Reg 2677, eff 6-25-00; Amended at 29 Ok Reg 542, eff 5-11-12