Okla. Admin. Code § 710:65-19-264
Current through Vol. 41, No. 24, September 3, 2024
Materials used in the construction of pole lines for the transmission of electric power and telephone, telegraph, radio, and television signals are building materials. These materials are purchased subject to sales or use tax, whichever may apply, by the persons who erect the pole lines into place by attachment to real property. These materials include poles, lines, lightning arresters, circuit breakers, switch gear, all pole accessories and also include all the materials and equipment used in the construction of sub stations.
Okla. Admin. Code § 710:65-19-264