Okla. Admin. Code § 710:65-19-27

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

Section 710:65-19-27 - Blacksmiths

(a) Blacksmiths are considered to be in the business of selling tangible personal property to users or consumers and also rendering services. They are liable for the tax only with respect to their receipts from the sale of their tangible personal property either by itself or furnished in connection with repair work.

(b) Where a blacksmith makes or fabricates tangible personal property for sale separately from the rendering of services, he is liable for the tax on the gross receipts of the sale of such articles.

(c) The sale of horse or mule shoes in connection with services rendered to a person regularly engaged in "agricultural production" is not taxable. Sales of these items to riding stables or jockey clubs are taxable, since those and similar enterprises are not considered "agricultural production".

Okla. Admin. Code § 710:65-19-27

Amended at 17 Ok Reg 2677, eff 6-25-00