Okla. Admin. Code § 710:65-19-41

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

Section 710:65-19-41 - Cemeteries and crematories

(a) Sales of tangible personal property (boxes, urns, vaults, markers, vases, flowers, etc.) by cemeteries and crematories are subject to taxation.

(b) The sale of lots, crypts and niches are considered to be real estate and are not taxable.

(c) Sales not for resale to cemeteries and crematories are taxable. These include materials and supplies used in construction, maintenance, improvement or alteration of buildings and grounds, such as seeds, plants, fertilizer, etc.

(d) Sales of equipment to cemeteries and crematories for consumption and use are taxable.

Okla. Admin. Code § 710:65-19-41