Okla. Admin. Code § 710:65-7-9

Current through Vol. 41, No. 18, June 3, 2024

Section 710:65-7-9 - Vendors' responsibility - sales to a manufacturer

(a) In the case of sales to purchasers claiming exemption for manufacturing, the vendor must obtain a copy of the purchaser's manufacturer's exemption permit issued pursuant to 68 O.S. § 1359.2 (hereafter referred to as "Sales/Manufacturers Permit"), or if unavailable, the name, address, and Sales/Manufacturers Permit Number of the purchaser or, a statement that contains the information that would appear on the Sales/Manufacturers Permit. If a copy of the Sales/Manufacturers Permit is unavailable and if the information provided has not been previously verified, it must be verified by either calling the Taxpayer Resource Center or by reference to the sales tax permit list obtained pursuant to OAC710:65-9-6.

(b) In the case of sales to purchasers claiming exemption pursuant to a contractual relationship with a manufacturer for the construction and improvement of manufacturing goods, wares, merchandise, property, machinery and equipment for use in a manufacturing operation which is classified NAICS 324110 (Petroleum Refineries) the vendor must obtain the following:

(1) A copy of the Manufacturers Sales Tax Exemption card issued to the entity described in (b) of this Section;

(2) Documentation indicating the contractual relationship between the contractor and the manufacturer; and,

(3) Certification by the purchaser, on the face of each invoice or sales receipt, setting out the name of the exempt entity, that the purchases are being made on behalf of the entity, and that they are necessary for the completion of the contract.

Okla. Admin. Code § 710:65-7-9

Added at 18 Ok Reg 2823, eff 6-25-01; Amended at 25 Ok Reg 2070, eff 7-1-08; Amended at 29 Ok Reg 542, eff 5-11-12

Amended by Oklahoma Register, Volume 38, Issue 23, August 16, 2021, eff. 9/1/2021