- (a) Effective August 29, 2024, the gross receipts or gross proceeds derived from the sale of food and food ingredients are subject to the state sales and use tax rate of 0%, except as otherwise provided in subsection (b).
- (b) The gross receipts or gross proceeds derived from the sale of prepared food, alcoholic beverages, and dietary supplements are taxed at the state sales and use tax rate of 4.5%.
- (c) The sale of food and food ingredients remains subject to any applicable municipal and county sales and use taxes.
Added at 41 Ok Reg, Number 23, effective 6-6-24 (emergency)
Added at 42 Ok Reg, Number 20, effective 7-15-25