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Oklahoma Administrative Code

Subchapter 1

General Provisions

Oklahoma Tax Commission

710:65-1-1Purpose 710:65-1-2Definitions 710:65-1-3Computation of sales and use taxes to be collected and remitted 710:65-1-4Presumption of taxability 710:65-1-5Unlawful to advertise that sales tax will be absorbed 710:65-1-6"Tax-included" prices 710:65-1-7Consumer/user defined; specific applications 710:65-1-8Established place of business; maintaining a place of business 710:65-1-9Gross receipts, gross proceeds, and sales price 710:65-1-10Initial use of property 710:65-1-11Rentals and leases of tangible personal property