Okla. Admin. Code § 710:65-13-132

Current through Vol. 42, No. 4, November 1, 2024
Section 710:65-13-132 - Sheriff's purchases; taxable and exempt transactions

Purchases by a county sheriff or county sheriff's office, as agent for the county, of food to be used in feeding prisoners are exempt from sales tax. Purchases made by a county sheriff personally or on behalf of a prisoner are subject to tax. [See: 68 O.S. § 1356(10) ]

Okla. Admin. Code § 710:65-13-132

Amended at 25 Ok Reg 2070, eff 7-1-08