us-ok/stat
Okla. Stat. tit. 68, § 1357.9
Service transactions among related entities - 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.
Amendment history
Added by Laws 2003, c. 462, § 1, eff. July 1, 2003.
Source: view the official text
Nearby sections (25 sections)
- 1356 · See the following versions:
- 1356.1 · Fire departments for unincorporated areas - Qualification for…
- 1356.2 · Sales tax exemption - Unlawful use - Penalties
- 1356v1 · Exemptions - Governmental and nonprofit entities
- 1356v2 · Exemptions - Governmental and nonprofit entities
- 1357 · See the following versions:
- 1357.1 · Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993.…
- 1357.4 · Aircraft maintenance or manufacturing facilities - Sales of…
- 1357.5 · Aircraft maintenance or manufacturing facilities - Sales of…
- 1357.6 · Drugs and medical devices and equipment - Exemption
- 1357.7 · Horses - Exemption
- 1357.8 · Repealed by Laws 2005, c. 381, § 18, eff. July 1, 2005
- 1357.9 · Service transactions among related entities - Exemptions
- 1357.10 · Clothing or footwear - Exemption of certain sales - Exceptions
- 1357.11 · Retail sales of food and food ingredients
- 1357.21 · Broadband exemption – Administered as rebate - Qualifications
- 1357.22 · Oklahoma Broadband Rebate Revolving Fund
- 1357v1 · Exemptions – General
- 1357v2 · Exemptions – General
- 1357v3 · Exemptions – General
- 1357v4 · Exemptions – General
- 1357v5 · Exemptions – General
- 1358 · Exemptions - Agriculture
- 1358.1 · Exemptions - Agriculture - Proof of eligibility
- 1359 · Exemptions – Manufacturing