Okla. Stat. tit. 68, § 68-1357.9
This is the official text of Okla. Stat. tit. 68, § 68-1357.9, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Service transactions among related entities -
Official statutory text
Exemptions.
A. There are exempt from the taxes imposed by Section 1351 et
seq. of Title 68 of the Oklahoma Statutes service transactions among
related entities.
B. For purposes of this section, "related entity" includes
persons as defined by subsection (b) of Section 267 of the Internal
Revenue Code.
C. An exemption authorized by this section does not apply to a
service that would have been taxable under Section 1351 et seq. of
Title 68 of the Oklahoma Statutes as it existed on July 1, 2003.
D. Services that are exempt under this section may not be
purchased for resale by the providing company.
E. Tangible personal property that is transferred as an
integral part of a service exempted under this section may not be
purchased for resale by the providing company.
A. There are exempt from the taxes imposed by Section 1351 et
seq. of Title 68 of the Oklahoma Statutes service transactions among
related entities.
B. For purposes of this section, "related entity" includes
persons as defined by subsection (b) of Section 267 of the Internal
Revenue Code.
C. An exemption authorized by this section does not apply to a
service that would have been taxable under Section 1351 et seq. of
Title 68 of the Oklahoma Statutes as it existed on July 1, 2003.
D. Services that are exempt under this section may not be
purchased for resale by the providing company.
E. Tangible personal property that is transferred as an
integral part of a service exempted under this section may not be
purchased for resale by the providing company.
Status: in_force · Read it on the official government site
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