Okla. Admin. Code § 710:65-19-313
Current through Vol. 42, No. 7, December 16, 2024
Operators of toning and tanning salons are required to pay sales or use tax on the acquisition of all materials and equipment to be used in their business. Total gross receipts derived from providing access to toning services and tanning services, including fees for services and memberships, are subject to the appropriate state and local sales tax pursuant to the sales tax code. [See: 68 O.S. § 1354 ]
Okla. Admin. Code § 710:65-19-313