710:65-13-349 - Exemption for sale of food boxes

710:65-13-349. Exemption for sale of food boxes

Sales of boxes of food by a church or by an organization, which is exempt from taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3)are exempt from sales tax, provided the boxes only contain edible staple food items. To qualify under the provisions of thisSection, the organization must be organized for the primary purpose of feeding needy individuals or to encourage volunteer service by requiring such service in order to purchase food.

Added at 24 Ok Reg 2397, eff 6-25-07

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