The gross proceeds of sales made at estate sales are exempt from sales tax providing that:
- (1) The sale is not held for more than three days;
- (2) The sale is conducted within six (6) months of the date of death of the decedent;
- (3) The property to be sold was part of the decedent's estate; and,
- (4) The sale is conducted on the premises of the former residence of the decedent by a person that is not required to be licensed pursuant to 19 O.S. Section 1601, the Transient Merchant Licensing Act, or who is not otherwise required to hold a sales tax permit.
Added at 20 Ok Reg 2175, eff 6-26-03