Okla. Admin. Code § 710:23-1-5 - Rentals and leases of charity game equipment

Current through Register Vol. 39, No. 2, October 1, 2021

(a) Application of the tax; persons liable for collection and remittance. The tax imposed by the Act shall apply to the gross rental or lease payment on charity game equipment and must be collected by the licensed distributor and remitted to the Tax Commission for each period the lease or rental payment is received.
(b) Leases including charity gaming equipment and items not subject to the Act. If the lease includes both charity game equipment and other items, such as tables, chairs, premises, etc., the lease amount for the charity game equipment must be separately stated and the charity game tax collected and remitted thereon. Leases of tangible personal property other than charity game equipment are subject to Sales Tax.

Notes

Okla. Admin. Code § 710:23-1-5
Added at 10 Ok Reg 4489, eff 8-10-93 (emergency); Added at 11 Ok Reg 3489, eff 6-26-94

The following state regulations pages link to this page.



State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.