Okla. Admin. Code § 710:65-19-369
Current through Vol. 42, No. 4, November 1, 2024
The gross proceeds derived from sales of goods, wares, and merchandise by wholesalers and jobbers for resale to persons having a valid sales tax permit who are regularly engaged in reselling the articles purchased are exempt from sales tax. The sales tax applies to all sales made by a wholesaler or jobber to a consumer/user, even though the wholesaler or jobber may be selling to him in wholesale quantities and at a wholesale price.
Okla. Admin. Code § 710:65-19-369