Statutes, codes, and regulations
Oklahoma Administrative Code
Title 710 - Oklahoma Tax CommissionChapter 65 - Sales and Use Tax
Subchapter 7 - Duties and Liabilities
Section 710:65-7-8.1 - Vendor's responsibility-sales for resale for export outside the United States

Okla. Admin. Code § 710:65-7-8.1

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Current through Vol. 42, No. 3, October 15, 2024
Section 710:65-7-8.1 - Vendor's responsibility-sales for resale for export outside the United States

For sales made within this State for export outside the United States, the vendor must maintain the export bill of lading or other documentation issued by the vendor or purchaser simultaneously on sales for export, indicating that the point of delivery of the property is for use and consumption in a foreign country and that the goods will not be used in the United States. [See OAC 710:65-13-90 ]

Okla. Admin. Code § 710:65-7-8.1

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