§ 710:65-19-61

Okla. Admin. Code § 710:65-19-61

Collections and collectibles

Effective Aug 27, 201532 Ok Reg 1376Added at 11 Ok Reg 3521, eff 6-26-94; Amended at 32 Ok Reg 1376, eff 8-27-15Oklahoma Tax Commission

Sales of stamps and currency at face value are not taxable. Sales of stamps and currency which do not meet the exemption requirements of OAC 710:65-13-95 for consideration in excess of face value are taxable.

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

Amended at 32 Ok Reg 1376, eff 8-27-15