Okla. Admin. Code § 710:65-13-152.1

Current through Vol. 42, No. 4, November 1, 2024

Section 710:65-13-152.1 - Manufactured goods transported out of Oklahoma

(a) A manufacturer may sell tangible personal property it manufactures, exempt from sales tax, to a person who immediately takes the manufactured item outside Oklahoma for immediate and exclusive use outside Oklahoma. Provided however, that sales at a retail outlet shall not qualify for the exemption.

(b) In order to qualify for this exemption, the purchaser must give a written statement to the manufacturer-seller that the property will leave the State and will not be used in Oklahoma.

(c) For purposes of this section, "retail outlet" means any place where sales of tangible personal property are made in small quantities to ultimate consumers to meet personal needs, rather than for commercial or industrial uses of the articles sold. [See: 68 O.S. § 1359(5) ]

Okla. Admin. Code § 710:65-13-152.1

Added at 11 Ok Reg 4695, eff 8-15-94 (emergency); Added at 12 Ok Reg 2635, eff 6-26-95; Amended at 29 Ok Reg 542, eff 5-11-12