- (a) Complimentary tickets, passes, dues, or fees are defined to be any method, oral or written, whereby a patron gains access to a place of entertainment, recreation or amusement without being charged, when there is regularly a charge for such admission or access.
- (b) For sales tax purposes, complimentary tickets, passes, dues, or fees are declared to have a value equivalent to the customary sales price of similar items, dues, or fees of like kind or character. [See: 68 O.S. §1354 (12)]
Amended at 14 Ok Reg 2711, eff 6-26-97
Amended at 25 Ok Reg 2070, eff 7-1-08