Okla. Admin. Code § 710:65-19-314 – Professional shoppers | Midpage
§ 710:65-19-314
Okla. Admin. Code § 710:65-19-314
Professional shoppers
Oklahoma Tax Commission
(a) When a professional shopper purchases tangible personal property either in his own name or in the name of his client, such sales are taxable without deduction for any commission or other compensation of the shopper.
(b) However, if the professional shopper purchases items pursuant to a valid sales tax permit for purposes of reselling the items purchased to clients, the purchases by the professional shopper are exempt. The commission or other compensation paid to professional shoppers is not deductible from the selling price of such property when the items are resold.