Vendors who engage in selling signs must collect, report and remit sales tax not withstanding the fact that the signs have use or value (other than salvage value) only to the purchaser. However, effective July 1, 1997, the servicing of advertising devices is not subject to sales tax.[ See: 68 O.S. §§1354, 1361]

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