Okla. Admin. Code § 710:65-19-262 - Picture-framers
(a) Picture-framers must collect, report and remit sales tax when they sell frames, even though they make such picture frames only upon receipt of orders thereof. This is true even though the picture-framer installs, in such frame, a picture belonging to his customer.
(b) A picture-framer need not collect, report and remit tax on his gross receipts from his service of installing a picture owned by a customer in a frame owned by that customer.
Notes
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