When a service bureau performs a book keeping, service for a client, such as keeping a set of records and furnishing financial statements, payrolls, tax reports, accounts receivable, accounts payable, and similar statements, the charge is for a professional service and the transfer of the data, records, statements, etc. is not subject to sales or use tax. [ See: 68 O.S. §1354(H)]

Added at 11 Ok Reg 3521, eff 6-26-94

Amended at 15 Ok Reg 2827, eff 6-25-98