Okla. Admin. Code § 710:65-7-19

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

Section 710:65-7-19 - Vendor's responsibility - sales to qualifying organizations providing services for developmentally disabled persons

In the case of sales made to organizations providing services for developmentally disabled persons and claiming exemption because the purchases are to be used exclusively for charitable or educational purposes, the vendor must obtain the items of information described in this Section:

(1) A copy of the purchasing organization's sales tax exemption card that was issued by the Oklahoma Tax Commission pursuant to Section 710:65-13-354; and

(2) A signed, dated statement by the purchaser listing the purchasing organization's name, address and telephone number which states that the purchases are to be used exclusively for charitable or educational purposes. The statement must also contain the name, title and signature of a person authorized to legally bind the purchaser.

Okla. Admin. Code § 710:65-7-19

Added at 25 Ok Reg 2070, eff 7-1-08