Okla. Admin. Code § 710:65-19-28
Current through Vol. 42, No. 7, December 16, 2024
When a service bureau performs a book keeping, service for a client, such as keeping a set of records and furnishing financial statements, payrolls, tax reports, accounts receivable, accounts payable, and similar statements, the charge is for a professional service and the transfer of the data, records, statements, etc. is not subject to sales or use tax. [ See: 68 O.S. § 1354(H) ]
Okla. Admin. Code § 710:65-19-28