Okla. Admin. Code § 710:65-19-291

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

Section 710:65-19-291 - Commercial railroads and railroad spikes

(a) Vendors who sell within Oklahoma, equipment, supplies or other tangible personal property to railroads are required to collect, report and remit sales tax on their gross receipts from such sales unless such sales are specifically exempt.

(b) Tangible personal property purchased by commercial railroads outside Oklahoma and brought into Oklahoma is specifically exempt from use tax.

(c) Railroad spikes, if manufactured in Oklahoma, and sold in this State for use on railroad tracks, turnouts, switches and sidings, are exempt from sales tax regardless of to whom the spikes are sold. Vendors should document that the purchaser will use the spikes for construction or repair.

Okla. Admin. Code § 710:65-19-291

Amended at 11 Ok Reg 3521, eff 6-26-94