Okla. Admin. Code § 710:65-13-56 – Exemption for certain leases of rail transportation to haul coal | Midpage
§ 710:65-13-56
Okla. Admin. Code § 710:65-13-56
Exemption for certain leases of rail transportation to haul coal
Effective Jun 25, 200017 Ok Reg 2677Amended at 17 Ok Reg 2677, eff 6-25-00Oklahoma Tax Commission
As of January 1, 1991, the lease of rail transportation cars to haul coal to coal-fired electric generating plants located in this state is exempt from sales tax.