Okla. Stat. tit. 3A, § 421
Taxes on Game Pieces and Equipment - Exemptions
Effective Dec 1, 1992Laws 1992, HB 2074, c. 328, § 22, eff. December 1, 1992, adopted by State Question 650, Legis. Ref. 294, at the election held November 3, 1992; Amended by Laws 1997, SB 459, c. 280, § 11 (superseded document available).
- A. There is hereby levied a tax in the amount of one cent ($0.01) upon each bingo face and each U-PIK-EM bingo game set sold in this state to be paid by the distributor.
- B. There is hereby levied upon each breakopen ticket game sold in this state a tax in the amount of ten percent (10%) on the gross receipts of the retail sales value to be paid by the distributor. For purposes of this subsection, "gross receipts of the retail sales value" means the stated retail per breakopen ticket price multiplied by the number of tickets in each packaging container of breakopen tickets.
- C. There is hereby levied upon all charity game equipment except bingo faces, U-PIK-EM bingo game sets, and breakopen ticket games a tax in the amount of ten percent (10%) of the price paid for such equipment as shown on the purchase invoice.
Laws 1992, HB 2074, c. 328, § 22, eff. December 1, 1992, adopted by State Question 650, Legis. Ref. 294, at the election held November 3, 1992; Amended by Laws 1997, SB 459, c. 280, § 11 (superseded document available).