Okla. Admin. Code § 710:65-21-20
Current through Vol. 42, No. 3, October 15, 2024
Section 710:65-21-20 - Use tax exemptionsThe following are specifically exempt from use tax: [See: 68 O.S. §§ 1404 and 1411 ]
(1) Tangible personal property brought into this state by a non-resident for his or her personal use visiting or with the intent to become a resident.(2) Tangible personal property that is purchased for resale.(3) Tangible personal property on which sales/use tax has been paid that is equal to or greater than the rate charged by Oklahoma. If the rate charged by another state is less than the rate charged by Oklahoma, the difference in the rate is to be multiplied by the purchase price of the tangible personal property to give the amount of tax due for that purchase. In the same manner, a credit against any municipal or county use tax paid may be taken if a municipal or county sales or use tax, respectively, has been paid to an out-of-state municipality or county.(4) Those items specifically exempted by the Oklahoma Sales Tax Code. [See: 68 O.S. §§ 1350 et seq.](5) Tangible personal property used in or by commercial airlines and railroads.(6) Livestock purchased for feeding or breeding purposes and later resold.(7) For municipal and county uses tax purposes only, the municipal or county rate does not apply to goods which are brought into the city or county temporarily for the purpose of fabrication, repair, testing, alteration, maintenance or other service.(8) The use of rail transportation cars to haul coal to coal-fired electric generating plants located in Oklahoma.(9) Tangible personal property purchased for use by manufacturers in manufacturing operations located in Oklahoma.(10) Municipal and county use taxes do not apply to property purchased in Oklahoma.Okla. Admin. Code § 710:65-21-20
Amended at 15 Ok Reg 2827, eff 6-25-98; Amended at 16 Ok Reg 2653, eff 6-25-99; Amended at 17 Ok Reg 2677, eff 6-25-00; Amended at 21 Ok Reg 2581, eff 6-25-04; Amended at 24 Ok Reg 2397, eff 6-25-07