Statutes, codes, and regulations
Oklahoma Administrative Code
Title 710 - Oklahoma Tax CommissionChapter 65 - Sales and Use TaxSubchapter 19 - Specific Applications and Examples
Part 31 - "P"
Section 710:65-19-263 - Plating

Okla. Admin. Code § 710:65-19-263

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Current through Vol. 41, No. 24, September 3, 2024
Section 710:65-19-263 - Plating
(a) Gross receipts from the sale of plating are not subject to sales tax if the sale is made to a person engaged in the business of manufacturing and the buyer delivers a Manufacturers/Sales Tax Exemption Permit (MSEP).
(b) The purchaser claiming the exemption, by presenting a valid certificate of exemption, must have the service performed directly upon tangible personal property which he is in the business of manufacturing or upon ingredients or component parts thereof, or he will be liable for the sales tax on the value of the plating.

Okla. Admin. Code § 710:65-19-263

Amended at 30 Ok Reg 2089, eff 7-25-13