Okla. Admin. Code § 710:65-19-268
Current through Vol. 42, No. 4, November 1, 2024
Section 710:65-19-268 - Sales of parking privileges(a) Sales of the service of storage or of parking privileges by auto hotels or parking lots are subject to sales tax.(b) The sale of parking privileges for motor vehicles is taxable even if the person making the sale is primarily engaged in some other business or profession.(c) Mandatory charges for valet parking are subject to sales tax regardless of whether the charge is made by an auto hotel, parking lot, or person who is primarily engaged in some other business or profession, such as a hotel, restaurant, or club.(d) The charges for the storage of impounded motor vehicles, made by persons operating wrecking services are subject to sales tax. Charges separately stated from the storage charges are not subject to sales tax.(e) Charges for parking privileges sold, leased or used by institutions of the Oklahoma System of Higher Education are not subject to sales tax.(f) Charges for the storage of vehicles other than motor vehicles, such as aircraft or boats, are not subject to sales tax.Okla. Admin. Code § 710:65-19-268
Added at 18 Ok Reg 2823, eff 6-25-01; Amended at 19 Ok Reg 1859, eff 6-13-02; Amended at 25 Ok Reg 2070, eff 7-1-08Amended by Oklahoma Register, Volume 34, Issue 24, September 1, 2017, eff. 9/11/2017