Okla. Admin. Code § 710:65-19-256

Current through Vol. 42, No. 3, October 15, 2024

Section 710:65-19-256 - Taxability of items purchased by permit holders

The following are examples of items purchased by permit holders categorized by the classification of business with the notation of T (taxable at the time of purchase) or NT (may be purchased exempt from tax):

(1)Retail food stores. Retail food stores (grocery and meat markets) should treat the following items as indicated:

(A) Adding Machine Tape T

(B) Bags and Sacks NT

(C) Bag Holders T

(D) Brooms-Use T

(E) Broom Holders & Display Racks T

(F) Butcher Paper-For Food Preparation NT

(G) Cashier Pads T

(H) Cellophane Bags NT

(I) Cellophane, Sheets or Roll NT

(J) Cellophane Cutters T

(K) Egg Cartons NT

(L) Food Pails and Tubs NT

(M) Greaseproof Paper NT

(N) Grocery Bags NT

(O) Gum Tape NT

(P) Gum Tape Dispensers T

(Q) Heat Sealing Equipment T

(R) Ice Cream Bags NT

(S) Trays NT

(T) Locker Paper NT

(U) Marking Pencils T

(V) Meat Boards T

(W) Meat Interleaver T

(X) Paper Cans NT

(Y) Paper Cutters T

(Z) Parchment NT

(AA) Patty Paper NT

(BB) Plastic Film NT

(CC) Pork Loin Wrap NT

(DD) Prepackaging Trays NT

(EE) Pressure Sensitive Tape NT

(FF) Price Markers T

(GG) Produce Bags NT

(HH) Roll Paper NT

(II) Sausage Boxes and Liners NT

(JJ) Signboard T

(KK) Skewers T (Nontaxable only if accompanies sale and cannot be reused.)

(LL) Steak Interleaver T

(MM) Sugar Bags NT

(NN) Sweeping Compounds T

(OO) It-Packs & Twistems NT

(PP) Twine NT

(QQ) Window Display Bags NT

(2)Food and beverage servers. Food and beverage servers (restaurants, drive-ins, cafeterias, concession stands, bars, lounges and night clubs) should treat the following items as indicated (Items are exempt, if they are nonreusable and accompany sale. If items can be reused then they would be taxable.):

(A) Adding Machine Tape T

(B) Aluminum Foil T (Nontaxable only if accompanies sale and cannot be reused.)

(C) Aluminum Plates NT

(D) Barbecue Bags NT

(E) Bibs (Paper) NT

(F) Burger Cups NT

(G) Burger Cup Holders T

(H) Butter Chips NT

(I) Chop Holders T

(J) Coasters (If not reusable) NT

(K) Cocktail Forks & Spoons (If not reusable) NT

(L) Coffee Stirrers (If not reusable) NT

(M) Crab Shells NT (Nontaxable only if accompanies sale and cannot be reused. )

(N) Cups and Lids NT

(O) Cup Dispensers T

(P) Doilies (If not reusable) NT

(Q) Eclair Cases NT

(R) Guest Checks T

(S) Hot Dog Trays NT

(T) Napkins (If not reusable) NT

(U) Napkin Dispensers T

(V) Paper Bags NT

(W) Paper Plates NT

(X) Paper Trays NT

(Y) Paper Linen Caps T

(Z) Patty Paper NT

(AA) Place Mats (If not reusable) NT

(BB) Printing Charge on Special Print Orders T

(CC) Sandwich Bags NT

(DD) Sandwich and Drink Trays NT

(EE) Skewers T

(FF) Souffle Cups NT

(GG) Steak Markers T

(HH) Straws NT

(II) Sundae Dishes NT (Nontaxable only if accompanies sale and cannot be reused.)

(JJ) Table Covers T

(KK) Table Wiping Towels T

(LL) Tableware, Plastic and Spoons NT

(MM) Tissue, 12 x 12 M.G. NT

(NN) Toilet Tissue T

(OO) Toothpicks and Frills NT

(PP) Towels T

(QQ) Tray Covers (If not reusable) NT

(RR) Waxed Paper NT (Nontaxable only if accompanies sale and cannot be reused.)

(SS) Wooden Salad Forks and Spoons T

(TT) Wooden Dishes T

(3)Laundry and dry cleaning establishments. Laundry and dry cleaning supplies should be treated as follows:

(A) Bridal Gown Boxes T

(B) Coat Retainers T

(C) Collar Supports T

(D) Garment Bags T

(E) Garment Roll Film T

(F) Garment Roll Film Dispenser Racks T

(G) Hanger Shields & Guards T

(H) Hangers T

(I) Laundry Boxes T

(J) Laundry and Launderette Bags T

(K) Laundry Shells T

(L) Paper Cutters T

(M) Shirt Bags T

(N) Shirt Bands T

(O) Shirt Boards T

(P) Shirt Boxes T

(Q) Shirt Packs T

(R) Shirt Shells T

(S) Storage Bags T

(T) Sweater Bags T

(U) Tape T

(V) Trouser Guards T

(W) Twine T

(X) Wrapping Paper T

(4)Retail bakery and candy shops. Retail bakery and candy shops should treat the following items as indicated:

(A) Adding Machine Tape T

(B) Aluminum Foil NT (Nontaxable only if accompanies sale and cannot be reused.)

(C) Aluminum Pie and Cake Plates NT (Nontaxable only if accompanies sale and cannot be reused.)

(D) Bakery Bags NT

(E) Bakery Boxes NT

(F) Bakery Tissue NT

(G) Baking Cups NT (Nontaxable only if accompanies sale and cannot be reused.)

(H) Bread Bags NT

(I) Cake Circles NT (Nontaxable only if accompanies sale and cannot be reused.)

(J) Candy Bags NT

(K) Candy Cups NT

(L) Cellophane NT

(M) Cellophane Bags NT

(N) Doilies NT (Nontaxable only if accompanies sale and cannot be reused.)

(O) Eclair Cups NT (Nontaxable only if accompanies sale and cannot be reused.)

(P) Food Pails and Tubs NT (Nontaxable only if accompanies sale and cannot be reused.)

(Q) Gift Wrap T

(R) Glassine Bags NT

(S) Grocery Bags NT

(T) Gum Tape NT (If used as part of package. )

(U) Gum Tape Dispensers T

(V) Heat Sealing Equipment T

(W) Jiffy Bags NT

(X) Marking Pencils T

(Y) Pan Liners NT (Nontaxable only if accompanies sale and cannot be reused.)

(Z) Paper Cans NT

(AA) Paper Caps T

(BB) Paper Cutters T

(CC) Paper Pie Plates NT (Nontaxable only if accompanies sale and cannot be reused.)

(DD) Parchment NT

(EE) Ribbon T

(FF) Sales Books T

(GG) Sandwich Bags NT

(HH) Sandwich Wrap NT

(II) Shredded Cellophane NT

(JJ) Signboard T

(KK) Sweeping Compound T

(LL) Toothpicks and Frills NT

(MM) Transparent Tape NT (If used as part of package.)

(NN) Twine NT (If used as part of package.)

(OO) Wax Paper NT

(PP) Window Bags NT

(QQ) Wrapping Paper T

(5)Drug, variety and sundry stores. Drug, variety and sundry stores (See also (2) of this subsection) should treat the following items as indicated:

(A) Adding Machine Tape T

(B) Gift Wrapping Paper T

(C) Grocery Bags NT

(D) Guest Checks T

(E) Gum Tape NT (If used as part of package. )

(F) Gum Tape Dispensers T

(G) Millinery Bags NT

(H) Notion Bags NT

(I) Paper Cutters T

(J) Prescription Bags NT

(K) Ribbon and Accessories T

(L) Sanitary Napkin Bags (resale)NT

(M) Shopping Bags NT

(N) Signboard T

(O) Twine NT (If used as part of package. )

(P) Wrapping Paper T

(6)Florists and nurseries. Florists and nurseries should treat the following items as indicated:

(A) Cellophane NT

(B) Cellophane Bags NT

(C) Cellophane Tape NT

(D) Florist Tissue NT

(E) Flower Boxes NT

(F) Flower Pots NT

(G) Gift Papers and Foil NT

(H) Gummed Tape NT

(I) Gummed Tape Dispensers T

(J) Paper Bags NT

(K) Polyethylene Rolls and Bags NT

(L) Polyethylene and Paper Cutters T

(M) Pressure Sensitive Tape NT (If used as part of package.)

(N) Ribbon and Accessories NT

(O) Shredded Cellophane NT

(P) It-Packs and Twistems NT (If used as part of package.)

(Q) Twine NT (If used as part of package. )

(R) Wrapping Paper NT

(S) Wrapping Tissue NT

(7)Retail department stores and specially stores. Retail department stores and specially stores (including book and stationery stores, gift shops, hardwares, etc.) should treat the following items as indicated:

(A) Curtained Rod Bags NT

(B) Garment Bags NT

(C) Garment Bag Boxes NT

(D) Gift Boxes T

(E) Gift Wrap T

(F) Grocery Bags NT

(G) Gum Tape NT (If used as part of package. )

(H) Gum Tape Dispensers T

(I) Lampshade Bags NT

(J) Marking Pencils T

(K) Millinery Bags NT

(L) Millinery Boxes NT

(M) Nail Bags NT

(N) Notion Bags NT

(O) Paper Cutters T

(P) Record Bags NT

(Q) Ribbon and Accessories

(R) Sales Books T

(S) Shirt Bags NT

(T) Shoe Bags NT

(U) Shopping Bags NT

(V) Shredded Cellophane NT

(W) Shredded Tissue NT

(X) Signboard T

(Y) Transparent Tape NT (If used as part of package.)

(Z) Twine NT (If used as part of package.)

(AA) Wrapping Paper T

(BB) Wrapping Tissue T

(8)Meat and poultry packers, food lockers and dairies. Meat and poultry packers, food lockers and dairies should treat the following items as indicated:

(A) Butcher Paper NT

(B) Butter Tubs NT

(C) Butter Wraps NT

(D) Cellophone & Plastic Films NT

(E) Cellophane Tape NT

(F) Chic Packs NT

(G) Chic Trainer Trays NT

(H) Cone Bottles NT

(I) Creamer Caps NT

(J) Cups and Tubs NT

(K) Egg Cartons NT

(L) Freezer and Locker Paper NT

(M) Freezer Tape NT

(N) Grocery Bags NT

(O) Gum Tape NT

(P) Gum Tape Dispenser T

(Q) Ham Wraps NT

(R) Ice Cream Bags NT

(S) Ice Cream Cans and Cartons NT

(T) Ice Cream Pails NT

(U) Ice Cream Sticks NT

(V) It-Packs and Twistems NT

(W) Marking Pencils T

(X) Meat Boards T

(Y) Parchment NT

(Z) Poly Bags NT

(AA) Pork Loin Wrap NT

(BB) Poultry Bags NT

(CC) Sacks NT

(DD) Sausage Boxes and Liners NT

(EE) Twine T

(FF) Waxed Paper NT

(GG) Wrapping Paper T (If the sales are made to a food locker business, it must be determined if the products are used in rendering a service, or if they are in the actual retail meat business. If they are wrapping meat for customers to be stored in their individual lockers, this is a service and the items are taxable.)

(9)Farms; assemblers of farm products. Farms and assemblers of farm products should treat the following items as indicated:

(A) Box Liners NT

(B) Butter Tubs NT

(C) Car Liners T

(D) Cellophane NT

(E) Cellophane Bags NT

(F) Cellophane Tape NT

(G) Chic Pack NT

(H) Chic Trainer Trays NT

(I) Egg Cartons NT

(J) Flour and Meal Bags NT

(K) Fruit Baskets NT (Nontaxable only if accompanies sale.)

(L) Grocery Bags NT

(M) Gum Tape NT

(N) Gum Tape Dispensers T

(O) Marking Pencils T

(P) Poly Bags NT

(Q) Poly Sheets and Rolls NT

(R) Potato Bags NT

(S) Poultry Bags NT

(T) Prepackage Trays NT

(U) Shredded Paper and cellophane NT

(V) Tomato Cartons NT

(W) Twine NT (Nontaxable only if accompanies sale.)

(X) Window Bags NT

(Y) Wrapping Paper NT (Nontaxable only if accompanies sale.)

(Z) Wrapping Tissue NT (Nontaxable only if accompanies sale.)

Okla. Admin. Code § 710:65-19-256

Amended at 14 Ok Reg 2711, eff 6-26-97