Okla. Admin. Code § 710:65-19-329

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

Section 710:65-19-329 - Services relating to telecommunications

(a)General provisions. Charges for labor or repair services associated with the installation, connection, change or initiation of telecommunication services received by a customer are subject to sales tax, regardless of whether the charge is stated separately from charges for telecommunications services.

(b)Maintenance contracts. The sale of maintenance contracts for services subject to sales tax as described in this Section is subject to sales tax.

(c)Applicability of rule. The provisions of this Section apply generally to all providers of services relating to telecommunications and telecommunications equipment. In addition to requirements similar to those set out in this Section, taxation of telecommunications services rendered by telephone companies is further addressed in 710:65-19-330.

Okla. Admin. Code § 710:65-19-329

Reserved at 10 Ok Reg 1111, eff 2-23-93 (emergency); Reserved at 10 Ok Reg 3847, eff 7-12-93; Added at 12 Ok Reg 2635, eff 6-26-95; Amended at 15 Ok Reg 2827, eff 6-25-98; Amended at 22 Ok Reg 1561, eff 6-11-05; Amended at 27 Ok Reg 2308, eff 7-11-10; Amended at 29 Ok Reg 542, eff 5-11-12