Okla. Admin. Code § 710:95-5-10
The fee is not part of the base price of the tire subject to sales tax, if the fee is shown separately from the price of the tire. Example:
| Tire | $50.00 | |
| Sales Tax(6%) | 3.00 | |
| $53.00 | (use applicable tax rate for your location) | |
| Used Tire Fee | 1.00 | |
| Total Due | $54.00 |
Amended at 29 Ok Reg 1478, eff 6-25-12