Okla. Admin. Code § 710:65-19-258

Current through Vol. 41, No. 24, September 3, 2024

Section 710:65-19-258 - Registered pharmacists and druggists

(a) When registered pharmacists or druggists sell "over-the-counter" drugs or other tangible personal property to purchasers they must collect, report and remit the sales tax on these sales, unless otherwise exempt.

(b) When registered pharmacists and druggists, who, themselves, are engaged in the practice of a licensed profession, sell medicines or drugs on the prescription of a licensed physician or other person qualified to issue prescriptions which are exempt from taxation, such registered pharmacists and druggists are not required to collect and remit sales tax on their receipts from such transactions, including receipts from both labor and tangible personal property.

Okla. Admin. Code § 710:65-19-258

Amended at 21 Ok Reg 2581, eff 6-25-04