Okla. Admin. Code § 710:65-19-331

Current through Vol. 42, No. 7, December 16, 2024

Section 710:65-19-331 - Prepaid telephone calling cards, telephone authorization numbers, and recharges

(a)General provisions. A prepaid telephone calling card is an article of tangible personal property, which entitles the holder of the card to a predetermined amount of telecommunications services. The holder of a calling card can generally initiate calls from any location in the United States. The cards may be sold by retail vendors, such as convenience stores, which are not, otherwise, providers of telecommunications services and may be purchased exempt for resale by vendors who hold valid sales tax permits.

(b)Point of sale.The sale of a prepaid telephone calling card, prepaid telephone authorization number, or the recharge of a prepaid calling card or authorization number is subject to sales tax at the point of sale by the retail vendor, as determined by OAC 710-65-18-3.

(c)Vending machines. Vending machines which are used to vend prepaid telephone calling cards require a Coin-operated Vending Device decal. As a result, the entire gross proceeds from the sale of the cards through vending machines are exempt from sales tax pursuant to 68 O.S. § 1503(B).

Okla. Admin. Code § 710:65-19-331

Added at 15 Ok Reg 2827, eff 6-25-98; Amended at 22 Ok Reg 1561, eff 6-11-05