Oklahoma — Sales & Use Tax

Oklahoma imposes a state sales tax at a rate of 4.5% on the gross receipts or gross proceeds from sales of tangible personal property and certain specifically enumerated taxable services, as defined in Title 68 of the Oklahoma Statutes. The state also levies a use tax at the same 4.5% rate on the storage, use, or consumption of tangible personal property purchased or brought into Oklahoma when sales tax has not been paid at the time of purchase.

Current rate and confirmation as of June 17, 2026 As of June 17, 2026, the 4.5% state sales and use tax rate remains in effect under 68 O.S. § 1354 (sales tax) and § 1402 (use tax). Legislative history reflects no amendment to these sections altering the state rate through this date. Recent law changes, such as the 2024 exemption of groceries from the state portion of sales tax, have not changed the statewide rate itself. Local (county and municipal) sales taxes are imposed in addition to the state rate, with combined rates varying by jurisdiction.

Practitioners should confirm the current state rate by reviewing the most recent version of Oklahoma Title 68 and monitoring for legislative changes.

Source: 68 O.S. § 1354 (sales tax, current as of June 2026); 68 O.S. § 1402 (use tax, current as of June 2026)

Oklahoma establishes economic nexus when a remote seller has aggregate sales of products within Oklahoma or delivered to locations within Oklahoma subject to sales or use tax worth at least $100,000 during the current or preceding calendar year. Sales made through registered marketplace facilitators are excluded from this threshold. Remote sellers who meet the threshold must register with the Oklahoma Tax Commission and collect and remit sales or use tax. This economic nexus provision took effect November 1, 2019.

Source: 68 O.S. § 1392

A marketplace facilitator with aggregate Oklahoma sales of at least $10,000 during the immediately preceding twelve months is required to file an election with the Oklahoma Tax Commission to either collect and remit tax or comply with notice and reporting requirements. A facilitator maintaining a place of business in Oklahoma must collect and remit.

2023 law change — scope of 'product' and services Effective January 1, 2023, SB 1339 expanded the definition of "product" in the marketplace facilitator law to include tangible personal property, services, and other transactions taxable under the Oklahoma Sales Tax Code. This change did not make additional services taxable; it only clarified that if a service (or other transaction) is already taxable for sales and use tax under 68 O.S. § 1354 or § 1402, then a marketplace facilitator is required to collect and remit on that transaction. The underlying tax base—generally, tangible personal property and a limited set of specifically enumerated services—remains unchanged. Most services remain nontaxable unless specifically listed in § 1354. The definition of 'product' for marketplace facilitators is therefore not broader than the overall sales tax base; facilitators only collect on services that the statute already treats as taxable.

Source: 68 O.S. § 1392 (marketplace facilitator definition); OTC Help Center FAQ, SB 1339 Marketplace Facilitators

Oklahoma sales tax applies to gross receipts from sales of tangible personal property (except newspapers and periodicals), natural or artificial gas, electricity, ice, steam, and other utilities (except water, sewage, and refuse), and intrastate, interstate, and international telecommunications services. "Tangible personal property" is defined to include electricity, water, gas, steam, and prewritten computer software when delivered on physical media. Most services are not taxable; Oklahoma does not tax professional services, personal services, or most business services unless specifically enumerated in the statute as taxable.

Tax treatment of digital goods and software:

• Electronically delivered software—including SaaS, cloud-based applications, and other software subscriptions—are not considered tangible personal property for Oklahoma sales tax purposes and are expressly exempt if delivered electronically. This exemption is provided by 68 O.S. § 1357(32), which includes both single- and multi-user access models.
• Other digital products (such as downloads, streaming music, movies, e-books, and digital media) are likewise not defined as tangible personal property, nor enumerated as taxable. Oklahoma Administrative Code 710:65-19-156 states sales of digital audio-visual works, digital audio works, digital books, and similar electronic media delivered electronically are not taxable in Oklahoma.
• By contrast, prewritten software transferred on tangible storage media (e.g., CD, DVD, flash drive) is taxable as tangible personal property.

Summary Table:

• Taxable: Tangible personal property (including prewritten software on physical media), certain utilities, telecommunications, and enumerated services.
• Not taxable: Electronically delivered software (including most SaaS/cloud), downloaded and streaming media, digital books, digital music, and other digital goods delivered electronically.

The Oklahoma sales tax only applies to digital goods and software when such items are delivered in tangible form or when a non-exempt service or property transfer occurs as part of the transaction. These conclusions are supported by statutory and regulatory authority as of July 2026.

Source: 68 O.S. § 1354 (imposition); 68 O.S. § 1352 (definitions); 68 O.S. § 1357(32) (digital/software exemption); Okla. Admin. Code 710:65-19-156 (digital goods nontaxability)

Not yet human confirmed. This update reflects statutory and regulatory text as of July 2026. For digital goods, practitioners should consult both statute and active administrative rules for current interpretive guidance.

Every person desiring to engage in business in Oklahoma who qualifies as a "Group One" or "Group Three" vendor pursuant to 68 O.S. § 1363 must secure from the Oklahoma Tax Commission a written sales tax permit for a fee of $20 prior to engaging in such business. The permit is valid for three years. A separate permit for each additional place of business must be obtained for a fee of $10, also valid for three years. The permit is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated.

Vendor classification

Group One vendors include persons who regularly and continuously make sales subject to taxation from an established place of business in Oklahoma. Group Three vendors include remote sellers and certain out-of-state vendors. The statutory definition in 68 O.S. § 1363 determines which sellers must obtain a permit; Group Two vendors (primarily consumers and users of tangible personal property) generally do not require a sales tax permit.

Application process

Each applicant must file an application with the Tax Commission setting forth such information as the Commission requires. The application must be signed by the owner or representative of the business, and in the case of a corporation, by a legally constituted officer. The statute requires that an individual or sole proprietor must be at least 18 years of age to obtain a sales tax permit.

Probationary permit

Upon receipt of an initial application, the Tax Commission may issue a probationary permit effective for six months that automatically renews for an additional 30 months unless the applicant receives written notification of the Commission's refusal to renew. Within 20 days of the date of written notification of refusal, the applicant may request a hearing to show cause why the permit should be renewed. Upon receipt of a request for a hearing, the Tax Commission must set the matter for hearing and give ten days' written notice of the time and place of the hearing. At the hearing, the applicant must set forth qualifications for a permit and proof of compliance with all state tax laws.

Bond and security requirements

The Tax Commission may require a Group Three vendor to furnish a surety bond or other security as the Commission deems necessary to secure payment of taxes before issuance of a permit for the place of business set forth in the application. The Commission is authorized to set guidelines by adoption of regulations for the issuance of sales tax permits. Pursuant to those guidelines, the Commission may refuse to issue permits to Group Three vendors (or any class of vendors within the Group Three classification) if the Commission determines it is likely the state will lose tax revenue due to the difficulty of enforcing the sales tax law.

Permit display and location changes

The permit must at all times be conspicuously displayed at the place of business for which it was issued in a position where it can be easily seen. The permit is in addition to all other permits required by Oklahoma law. If the business location changes, the permit holder must file with the Tax Commission an application for a permit to engage in or transact business at the new location. Upon issuance of the permit to the new location, no additional permit fee is due until the expiration of the three-year period.

Holders of probationary permits

Holders of a probationary permit issued under subsection B of 68 O.S. § 1364 are not permitted to present the permit to obtain a commercial license plate for their motor vehicle as provided in 47 O.S. § 1133.1.

Source: 68 O.S. § 1364 (permits to do business); 68 O.S. § 1363 (vendor classifications)

Oklahoma exempts sales for resale to persons engaged in the business of reselling the articles purchased, whether within or without the state, provided that sales to Oklahoma residents are made to persons to whom sales tax permits have been issued under the Oklahoma Sales Tax Code. The exemption does not apply when permit holders purchase items for their own use and are not regularly engaged in the business of reselling those items; nor does it apply to sales of tangible personal property to peddlers, solicitors, or other salespersons who do not have an established place of business and a sales tax permit.

Vendor relief from liability

Oklahoma law relieves vendors from liability for uncollected sales tax if the vendor obtains properly completed exemption documentation from the purchaser. The Oklahoma Tax Commission will hold the purchaser liable for the tax if it is later determined that the purchaser improperly claimed an exemption. To qualify for this relief, the vendor must obtain a fully completed exemption certificate or capture the relevant data elements within 90 days after the date of sale. If the vendor has not obtained an exemption certificate or all relevant data elements within 90 days, the vendor may, within 120 days after a request for substantiation, either prove the transaction was not subject to tax by other means or obtain a fully completed exemption certificate from the purchaser, taken in good faith.

Required documentation for resale transactions

For sales claimed as exempt for resale, Oklahoma Administrative Code Rule 710:65-7-8 requires vendors to obtain the following minimum documentation:

1. Purchaser identification — A copy of the purchaser's sales tax permit, or if unavailable, the purchaser's name, address, sales tax permit number, and expiration date. If a copy of the sales tax permit is unavailable and the information has not been previously verified, it must be verified by calling the Taxpayer Assistance Division or by reference to the sales tax permit list obtained from the Tax Commission.

1. Resale statement — A statement that the articles purchased are purchased for resale.

1. Signature — The signature of the purchaser or a person authorized to legally bind the purchaser.

1. Invoice certification — Certification on the face of the invoice, bill, sales slip, or by a separate document.

Blanket exemption certificates

Vendors may obtain a blanket exemption certificate for a purchaser with which the vendor has a recurring business relationship. A recurring business relationship exists when a period of no more than twelve months elapses between sales transactions. The Tax Commission does not require vendors or certified service providers to renew blanket certificates or update exemption certificate information when there is a recurring business relationship between the buyer and seller.

Recordkeeping requirements

Vendors must retain exemption certificates and related sales records for a minimum of three years from the date of the invoice or tax remittance, whichever is later. These records must clearly show the customer's name, address, date, transaction details, and amount.

Penalties for misuse

A purchaser who willfully or intentionally issues a resale certificate to evade the sales tax is subject to a penalty of $500 per reporting period. A purchaser who knowingly claims an exemption for personal use rather than resale is guilty of a misdemeanor, subject to a fine equal to double the amount of sales tax involved and/or incarceration for not more than 60 days, and an administrative fine of up to $500.

Source: 68 O.S. § 1357 (resale exemption); 68 O.S. § 1361 (vendor liability and relief); Okla. Admin. Code § 710:65-7-8 (documentation requirements); Oklahoma Tax Commission Publication D (vendor responsibilities)

Oklahoma requires most sales tax permit holders to file returns either monthly or semi-annually, with an additional semi-monthly prepayment obligation for very high-volume filers. Filing frequency is determined mainly by the average amount of sales tax remitted per month, as detailed in statute, regulation, and Tax Commission practice.

Monthly filing is required for permit holders whose sales tax due exceeds $50 per month. Returns are due by the 20th of the following month. This rule is supported by express language in Okla. Admin. Code 710:65-9-2(d): "Every sales tax permit holder whose tax liability exceeds $50 per month must file returns monthly."

Semi-annual filing may be allowed for taxpayers whose average monthly sales tax liability is $50 or less. Okla. Admin. Code 710:65-9-2(e) states: "Permit holders whose tax liability averages $50 or less per month may file on a semiannual basis, for the periods January through June and July through December, due July 20th and January 20th, respectively."

Semi-monthly prepayment is required if the taxpayer's average monthly sales tax liability is at least $2,500. Under Okla. Admin. Code 710:65-1-2 and 710:65-9-2(f), these taxpayers must remit estimated tax for the first fifteen days of each month on or before the 20th, in addition to filing standard monthly returns.

Assignment and adjustment: The Oklahoma Tax Commission (OTC) assigns filing frequency based on initial registration data and may adjust it if the taxpayer's liability changes over time. While statute 68 O.S. § 2385.3 provides the OTC with authority to set filing frequency by regulation, the specific process for periodic review or notice to taxpayers is not fully specified in statute or OAC. The OTC's help center confirms that frequency may be changed if a taxpayer's remittance amount rises above or falls below the thresholds; however, the timing and communication methods are explained in the FAQ, not in regulation.

Source: 68 O.S. § 2385.3; Okla. Admin. Code 710:65-9-2; Oklahoma Tax Commission Business FAQ

Not yet human confirmed. Some practical assignment/transition procedures are confirmed only via OTC guidance, not black-letter law or rule.

Oklahoma sales tax returns must be filed according to the frequency and method assigned by the Oklahoma Tax Commission (OTC), with due dates established by regulation:

Monthly Filing (Default Rule): Most sales tax permit holders must file returns and remit payment on or before the 20th day of the month following the close of each reporting period. For example, sales made in January are due by February 20. If the due date falls on a weekend, state holiday, or day when Federal Reserve Banks are closed, the due date is extended to the next business day.

Source: Okla. Admin. Code 710:65-3-1(a)

Semiannual Filing (For Low-Volume Vendors): Vendors whose average sales tax liability is $50 or less per month may, with written approval of the OTC, file returns semiannually. Returns for sales during January through June are due by July 20; returns for July through December are due by January 20. The taxpayer must apply to the OTC and receive approval before changing filing frequency.

Source: Okla. Admin. Code 710:65-3-1(b)(3)

Electronic Filing and Payment (EFT/EDI): Vendors whose average monthly liability is $2,500 or more during the preceding fiscal year are required by statute and regulation to remit payments by Electronic Funds Transfer (EFT). The specific deadlines and periods for EFT remittance are set by OTC procedures and may require payment for sales made during specified periods (for example, the 1st–15th of the month may be one remittance period, with separate deadlines for the balance of the month). As of the latest available regulations, the rules direct such vendors to follow OTC instructions for their assigned electronic filing schedule; these may differ from standard monthly due dates. The regulation does not set a single statewide rule for these periods, and the OTC may modify requirements by public notice or direct communication.

Taxpayers should review their filing instructions with the OTC to confirm the specific due dates and remittance periods as assigned given current procedural updates.

Source: Okla. Admin. Code 710:65-3-10(a)

Version notes: This section cites regulations most recently revised for 2024–2025 per the official Oklahoma Tax Commission agency rules. Not yet human confirmed. The electronic remittance section reflects regulatory text as of June 2026; precise remittance windows for high-volume filers should be confirmed with direct OTC guidance.

Oklahoma sales and use tax law follows destination-based sourcing—meaning sales of tangible personal property are generally sourced to the location where the purchaser receives the goods, rather than where the seller is located. However, the Oklahoma statute provides a detailed sourcing sequence which sellers must follow to determine where a sale is deemed to occur for Oklahoma sales tax purposes.

Statutory sourcing hierarchy under 68 O.S. § 1354.27:

Oklahoma law applies the following sequence (with the first applicable provision controlling):

1. Seller’s business location: If the purchaser receives the product at the seller’s business location, the sale is sourced to that business location.
2. Specified delivery location: If the product is not received at the seller’s business location, but is received at a different location specified by the purchaser, the sale is sourced to that specified location.
3. Address in seller’s records: If neither of the above applies, the location is determined by the address of the purchaser that is maintained in the seller’s business records, provided this address is not made or used in bad faith.
4. Address from payment instrument: If an address is not available from the seller’s business records, the sale is sourced to the address provided in connection with the purchaser’s payment instrument, if use of this address is not in bad faith.
5. Fallback—seller’s location: If none of the above methods yield an address, the sale is sourced to the address from which the product was shipped or, for digital goods, from which the digital product was first available for use by the purchaser.

These rules apply to sales of tangible personal property, digital goods, and certain services subject to sales and use tax in Oklahoma.

Sourcing and local sales tax rates: The sourcing rules also control which local (city or county) rate applies for a transaction. Thus, when an Oklahoma retailer delivers goods to a customer at a specific location (e.g., delivery to a home or business), the sale is sourced—and the sales tax rate determined—by the place of receipt by the purchaser, not where the retailer is situated.

Authority:

• Statutory hierarchy: 68 O.S. § 1354.27.
• Oklahoma Tax Commission guidance confirms that “the location where receipt by the purchaser occurs becomes the ‘source’… for tax purposes.”

Source: 68 O.S. § 1354.27; Oklahoma Tax Commission Sales & Use Tax page

Not yet human confirmed. This section is traceable directly to statutory authority and DOR official guidance as of June 2026.

Oklahoma does not require separate sales or use tax registration, remittance, or return filing at the municipal or county level. All state, city, and county sales and use tax collection and administration is centrally managed by the Oklahoma Tax Commission (OTC) through its permitting system. Retailers, remote sellers, and marketplace facilitators register once with the OTC by obtaining a state sales tax permit, which automatically covers applicable city and county sales and use tax collection if local sales taxes apply at the retailer’s place of business or point of delivery. Sellers file a single combined return and make consolidated remittances for both state and locally imposed taxes via the state system (OkTAP), with the OTC allocating and distributing funds to each jurisdiction. The actual sales and use tax base—including taxability of goods and services, exemption rules, and permit system—is governed by state law, and localities are not permitted to maintain their own sales tax bases that differ from the state’s. As stated in 68 O.S. § 2701 and confirmed by the Oklahoma Tax Commission, cities, towns, and counties may impose their own sales and use taxes, but only if they contract with the OTC for administration; the local tax is collected by the OTC on behalf of the jurisdiction.

Localities may require a general business license or occupation permit for other regulatory purposes, but this is not the same as a separate sales tax registration or filing system. Sellers doing business in a municipality or county should confirm if any separate local business licensing requirements exist unrelated to tax collection, but all sales and use tax registration, remittance, and reporting flows through the state system and permit.

Source: 68 O.S. § 2701; Oklahoma Tax Commission Sales & Use Tax page

Oklahoma sales and use tax permit holders are generally assigned a filing frequency—monthly, semi-annual, or, for certain high-volume filers, semi-monthly with mandatory electronic payment—based on their average tax remittance in previous periods.

Filing frequency and thresholds:

• Monthly filing is required for permit holders whose sales tax liability exceeds $50 per month (Okla. Admin. Code 710:65-9-2(d)). Returns and payments are due by the 20th of the following month (Okla. Admin. Code 710:65-3-1(a)).
• Semi-annual filing may be requested by those whose average monthly liability is $50 or less; upon written approval by the Oklahoma Tax Commission (OTC), returns are due July 20 for January–June and January 20 for July–December periods (Okla. Admin. Code 710:65-9-2(e); 710:65-3-1(b)(3)).
• High-volume/EFT/EDI filers: If tax liability averages $2,500 or more per month in the previous fiscal year, the taxpayer is required to remit using Electronic Funds Transfer (EFT) and file electronically via Electronic Data Interchange (EDI), including semi-monthly prepayments (Okla. Admin. Code 710:65-3-1; Oklahoma Tax Commission Businesses Help Center). For these filers, prepayments covering the first 15 days of the month are due by the 20th of that month (minimum 90% of actual liability for the period, or 50% of prior year's same-month total, whichever is less), with the balance due by the 20th of the following month (Okla. Admin. Code 710:65-3-4(c)).

Filing methods:

• Electronic filing using OkTAP (Oklahoma Taxpayer Access Point) is the standard method. Paper returns are only permitted if a waiver is granted by the OTC's Business Tax Electronic Filing Coordinator (OAC 710:65-3-1; OTC Businesses Help Center).

Penalties and interest for late filing or payment:

• A late penalty of 10% of the unpaid tax is imposed, plus interest at 1.25% per month or fraction thereof, beginning after the due date (OAC 710:65-3-6; 68 O.S. § 217). More severe penalties (25% or 50%) may apply for continued willful noncompliance after written notice by the OTC (68 O.S. § 217).

Zero returns:

• Taxpayers must file a return for every assigned period, even when no tax is due. Failure to file may trigger penalties and interest (OAC 710:65‑3-1(b)).

Source: Okla. Admin. Code 710:65-9-2; Okla. Admin. Code 710:65-3-1; Oklahoma Tax Commission Businesses Help Center; 68 O.S. § 217

Oklahoma maintains an extensive set of sales and use tax exemptions, primarily codified at 68 O.S. §§ 1357, 1358, 1359, and—effective November 1, 2023—§ 1357.11. Statutory text is controlling and practitioners should reference these sections directly for definitions, limitations, and documentation requirements.

General Exemptions Select categories under § 1357 include:

• Food and food ingredients (state portion only, as of August 2024; exclusions apply per § 1357(A)(23) and 1352.1)
• Medical devices and certain prescription medicines (§ 1357(A)(4)-(7))
• Sales to the United States and State of Oklahoma (§ 1357(A)(1))
• Sales to qualified nonprofits (strict statutory qualifications; § 1357(A)(7)-(22))
• Newspapers, periodicals (§ 1357(A)(3))
• Sales for resale (§ 1357(A)(10))
• Other narrow categories strictly as listed in § 1357, including motion picture/TV production, rural electric cooperatives, certain agricultural and utility-related items, and data centers.

Agricultural and Manufacturing Exemptions

• § 1358 (agricultural items with valid permit; documentation rules per OAC 710:65-13)
• § 1359 (direct use in manufacturing, new/expanding facility construction)

Occasional ("Casual") Sales — § 1357.11 Effective November 1, 2023, Oklahoma exempts "occasional sales" of tangible personal property. An occasional sale is defined as (a) not more than two sales, or two series of sales (multiple sales within a single period not exceeding 30 consecutive days), in a 12-month period (§ 1357.11(A)).

Statutory exclusions are detailed at § 1357.11(B): the exemption does NOT apply to (1) sales of all or substantially all property of a business, (2) sales by auction, by an agent, broker, representative, or by consignment, (3) sales of motor vehicles or property otherwise requiring licensure, or (4) any series of sales exceeding the statutory limit. Auctions, consignment transactions, and bulk business liquidations are categorically taxable under this rule.

Consignment Sales and Auctions Oklahoma categorically taxes consignment and auction sales, regardless of the frequency or the seller’s usual course of business. By regulation, auctioneers and consignment agents are treated as vendors: they must be registered, collect, and remit tax on all gross receipts (§ 710:65-19-10), without exemption for one-time or occasional events.

Documentation and Certificates No special exemption certificate exists for occasional sales; the statute and regulations are silent on formal documentation requirements for § 1357.11 claims. Sellers relying on this exemption should track the frequency and nature of sales to demonstrate compliance. Consignment and auction transactions do not qualify for this exemption and must comply with standard vendor collection and remittance obligations.

For full details and operative text, practitioners should review the current version of Oklahoma Title 68 via the Legislature's official PDF and the Oklahoma Tax Commission's regulations.

Source: 68 O.S. §§ 1357–1359, 1357.11 (general, manufacturing, agriculture, and occasional sale exemptions); Okla. Admin. Code 710:65-19-10 (auctioneers, consignment agents as vendors)

Not yet human confirmed. Statutory and regulatory summary as of July 2026; practitioners should check for any session amendments or new OTC guidance.

Direct answer: In Oklahoma, an out-of-state vendor drop shipping to an Oklahoma customer on behalf of a reseller must generally collect Oklahoma use tax unless they obtain and retain specific documentation supporting a resale exemption. Acceptance of out-of-state resale certificates is discretionary and tightly controlled, per administrative rules and Commission letter rulings.

Why: Oklahoma sales and use tax law imposes liability on vendors making sales for delivery into Oklahoma, including drop shipments, unless the vendor documents the exemption according to Okla. Admin. Code 710:65-7-13 and 710:65-13-200. The Oklahoma Tax Commission has issued letter rulings (LR-19-015 and LR-02-163) directly addressing the use of out-of-state resale certificates for drop shipments, but this acceptance is not automatic and only applies under narrow, fact-specific circumstances.

Documentation mechanics:

• Okla. Admin. Code 710:65-7-13 requires that the vendor obtain adequate evidence the sale is for resale. The standard for out-of-state purchasers (not holding an Oklahoma permit) was clarified by the Commission in LR-02-163 and LR-19-015: the vendor may record “I–out of state” for the permit number and the term “drop shipment” as the Description of Trade, along with evidence of the intermediary's valid out-of-state sales tax permit.
• LR-19-015 further specifies the Oklahoma Tax Commission may, at its discretion, accept another state's permit and documentation, but places the burden on the seller to prove the validity and credibility of the exemption claim and retain such records in good faith. This is not a categorical acceptance—absent clear and verifiable documentation, the Commission may deny the exemption.

Liability relief and caution:

• According to Okla. Admin. Code 710:65-7-13(D), vendors relieved of liability in resale situations are those who have received/reserved the requisite documentation in good faith within 90 days of the sale, as interpreted by the letter rulings. If documentation is insufficient, incomplete, or not timely, the vendor remains liable to collect and remit Oklahoma tax as if the sale was a retail transaction.

Limits and practice note:

• These rules do not create a blanket exemption for all out-of-state resellers. The Commission's letter rulings are context-bound; documentation accepted in one case might be rejected in another if the facts or evidence differ. Practitioners should carefully review the procedural requirements and retain robust, verifiable records for all drop shipment resale claims.

Source: Okla. Admin. Code 710:65-7-13; Oklahoma Tax Commission Letter Ruling LR-19-015; Oklahoma Tax Commission Letter Ruling LR-02-163