[Cobo] Bookstore Sales Tax

Fri Sep 13 09:46:31 CDT 2013

Here's what is subject to the sales tax:

*Oklahoma Statutes*

*Title 68*

*Section 1354 - Tax Levy - Rate - Sales Subject to Tax*

A. There is hereby levied upon all sales, not otherwise exempted in the
Oklahoma Sales Tax Code, an excise tax of four and one-half percent (4.5%)
of the gross receipts or gross proceeds of each sale of the following:

1. Tangible personal property, except newspapers and periodicals;

2. Natural or artificial gas, electricity, ice, steam, or any other utility
or public service, except water, sewage and refuse. Provided, the rate of
four and one-half percent (4.5%) shall not apply to sales subject to the
provisions of paragraph 6 of Section 1357 of this title;

3. Transportation for hire to persons by common carriers, including
railroads both steam and electric, motor transportation companies, pullman
car companies, airlines, and other means of transportation for hire,
excluding:

a. transportation services provided by a tourism service broker which are
incidental to the rendition of tourism brokerage services by such broker to
a customer regardless of whether or not such transportation services are
actually owned and operated by the tourism service broker. For purposes of
this subsection, "tourism service broker" means any person, firm,
association or corporation or any employee of such person, firm,
association or corporation which, for a fee, commission or other valuable
consideration, arranges or offers to arrange trips, tours or other vacation
or recreational travel plans for a customer, and

b. transportation services provided by a funeral establishment to family
members and other persons for purposes of conducting a funeral in this
state;

4. Intrastate, interstate and international telecommunications services
sourced to this state in accordance with Section 1354.30 of this title and
ancillary services. Provided:

a. the term "telecommunications services" shall mean the electronic
transmission, conveyance, or routing of voice, data, audio, video, or any
other information or signals to a point, or between or among points. The
term "telecommunications services" includes such transmission, conveyance,
or routing in which computer processing applications are used to act on the
form, code or protocol of the content for purposes of transmission,
conveyance or routing without regard to whether such service is referred to
as voice-over Internet protocol services or is classified by the Federal
Communications Commission as enhanced or value added. "Telecommunications
services" do not include:

(1) data processing and information services that allow data to be
generated, acquired, stored, processed, or retrieved and delivered by an
electronic transmission to a purchaser where such purchaser’s primary
purpose for the underlying transaction is the processed data or information,

(2) installation or maintenance of wiring or equipment on a customer’s
premises,

(3) tangible personal property,

(4) advertising, including but not limited to directory advertising,

(5) billing and collection services provided to third parties,

(6) Internet access services,

(7) radio and television audio and video programming services, regardless
of the medium, including the furnishing of transmission, conveyance and
routing of such services by the programming service provider. Radio and
television audio and video programming services shall include, but not be
limited to, cable service as defined in 47 U.S.C. 522(6) and audio and
video programming services delivered by commercial mobile radio service
providers, as defined in 47 C.F.R. 20.3;

(8) ancillary services, or

(9) digital products delivered electronically, including but not limited
to, software, music, video, reading materials or ring tones,

b. the term "interstate" means a "telecommunications service" that
originates in one United States state, or a United States territory or
possession, and terminates in a different United States state or a United
States territory or possession,

c. the term "intrastate" means a telecommunications service that originates
in one United States state or a United States territory or possession, and
terminates in the same United States state or a United States territory or
possession,

d. the term "ancillary services" means services that are associated with or
incidental to the provision of telecommunications services, including but
not limited to "detailed telecommunications billing", "directory
assistance", "vertical service", and "voice mail services",

e. in the case of a bundled transaction that includes telecommunication
service, ancillary service, internet access or audio or video programming
service:

(1) if the price is attributable to products that are taxable and products
that are nontaxable, the portion of the price attributable to the
nontaxable products may be subject to tax unless the provider can identify
by reasonable and verifiable standards such portion for its books and
records kept in the regular course of business for other purposes,
including, but not limited to, nontax purposes, and

(2) the provisions of this paragraph shall apply unless otherwise provided
by federal law, and

f. a sale of prepaid calling service or prepaid wireless calling service
shall be taxable at the time of sale to the customer;

5. Telecommunications nonrecurring charges, which means an amount billed
for the installation, connection, change or initiation of
telecommunications services received by a customer;

6. Printing or printed matter of all types, kinds, or character and, except
for services of printing, copying or photocopying performed by a privately
owned scientific and educational library sustained by monthly or annual
dues paid by members sharing the use of such services with students
interested in the study of geology, petroleum engineering or related
subjects, any service of printing or overprinting, including the copying of
information by mimeograph, multigraph, or by otherwise duplicating written
or printed matter in any manner, or the production of microfiche containing
information from magnetic tapes or other media furnished by customers;

7. Service of furnishing rooms by hotel, apartment hotel, public rooming
house, motel, public lodging house, or tourist camp;

8. Service of furnishing storage or parking privileges by auto hotels or
parking lots;

9. Computer hardware, software, coding sheets, cards, magnetic tapes or
other media on which prewritten programs have been coded, punched, or
otherwise recorded, including the gross receipts from the licensing of
software programs;

10. Foods, confections, and all drinks sold or dispensed by hotels,
restaurants, or other dispensers, and sold for immediate consumption upon
the premises or delivered or carried away from the premises for consumption
elsewhere;

11. Advertising of all kinds, types, and characters, including any and all
devices used for advertising purposes except those specifically exempt
pursuant to the provisions of Section 1357 of this title;

12. Dues or fees to clubs including free or complimentary dues or fees
which have a value equivalent to the charge that would have otherwise been
made, including any fees paid for the use of facilities or services
rendered at a health spa or club or any similar facility or business;

13. Tickets for admission to or voluntary contributions made to places of
amusement, sports, entertainment, exhibition, display, or other
recreational events or activities, including free or complimentary
admissions which have a value equivalent to the charge that would have
otherwise been made;

14. Charges made for the privilege of entering or engaging in any kind of
activity, such as tennis, racquetball, or handball, when spectators are
charged no admission fee;

15. Charges made for the privilege of using items for amusement, sports,
entertainment, or recreational activity, such as trampolines or golf carts;

16. The rental of equipment for amusement, sports, entertainment, or other
recreational activities, such as bowling shoes, skates, golf carts, or
other sports or athletic equipment;

17. The gross receipts from sales from any vending machine without any
deduction for rental to locate the vending machine on the premises of a
person who is not the owner or any other deductions therefrom;

18. The gross receipts or gross proceeds from the rental or lease of
tangible personal property, including rental or lease of personal property
when the rental or lease agreement requires the vendor to launder, clean,
repair, or otherwise service the rented or leased property on a regular
basis, without any deduction for the cost of the service rendered. If the
rental or lease charge is based on the retail value of the property at the
time of making the rental or lease agreement and the expected life of the
property, and the rental or lease charge is separately stated from the
service cost in the statement, bill, or invoice delivered to the consumer,
the cost of services rendered shall be deducted from the gross receipts or
gross proceeds;

19. Flowers, plants, shrubs, trees, and other floral items, whether or not
produced by the vendor, sold by persons engaged in florist or nursery
business in this state, including all orders taken by an Oklahoma business
for delivery in another state. All orders taken outside this state for
delivery within this state shall not be subject to the taxes levied in this
section;

20. Tangible personal property sold to persons, peddlers, solicitors, or
other salesmen, for resale when there is likelihood that this state will
lose tax revenue due to the difficulty of enforcing the provisions of the
Oklahoma Sales Tax Code because of:

a. the operation of the business,

b. the nature of the business,

c. the turnover of independent contractors,

d. the lack of place of business in which to display a permit or keep
records,

e. lack of adequate records,

f. the fact that the persons are minors or transients,

g. the fact that the persons are engaged in service businesses, or

h. any other reasonable reason;

21. Any taxable services and tangible personal property including
materials, supplies, and equipment sold to contractors for the purpose of
developing and improving real estate even though said real estate is
intended for resale as real property, hereby declared to be sales to
consumers or users, however, taxable materials, supplies and equipment sold
to contractors as provided by this subsection which are purchased as a
result of and subsequent to the date of a contract entered into either
prior to the effective date of any law increasing the rate of sales tax
imposed by this article, or entered into prior to the effective date of an
ordinance or other measure increasing the sales tax levy of a political
subdivision shall be subject to the rate of sales tax applicable, as of the
date such contract was entered into, to sales of such materials, supplies
and equipment if such purchases are required in order to complete the
contract. Such rate shall be applicable to purchases made pursuant to the
contract or any change order under the contract until the contract or any
change order has been completed, accepted and the contractor has been
discharged from any further obligation under the contract or change order
or until two (2) years from the date on which the contract was entered into
whichever occurs first. The increased sales tax rate shall be applicable to
all such purchases at the time of sale and the contractor shall file a
claim for refund before the expiration of three (3) years after the date of
contract completion or five (5) years after the contract was entered into,
whichever occurs earlier. However, the Oklahoma Tax Commission shall
prescribe rules and regulations and shall provide procedures for the refund
to a contractor of sales taxes collected on purchases eligible for the
lower sales tax rate authorized by this subsection;

22. Any taxable services and tangible personal property sold to persons who
are primarily engaged in selling their services, such as repairmen, hereby
declared to be sales to consumers or users; and

23. Canoes and paddleboats as defined in Section 4002 of Title 63 of the
Oklahoma Statutes.

B. All solicitations or advertisements in print or electronic media by
Group Three vendors, for the sale of tangible property to be delivered
within this state, shall contain a notice that the sale is subject to
Oklahoma sales tax, unless the sale is exempt from such taxation.

On Thu, Sep 12, 2013 at 1:59 PM, James Hurst <jchurst at carlalbert.edu> wrote:

> We are working on some challenges with our Bookstore Sales Tax payments.
> Does anyone have any documentation that discusses what the Sales Tax is
> based on?  What is tax exempt?   Is tax charged on sales tax collected from
> students?
>
>
>
> I would appreciate the assistance.
>
>
>
> *James C. Hurst, CGFM*
>
> *Vice President of Business Operations*
>
> *Carl Albert State College*
>
> *1507 S. McKenna*
>
> *Poteau, OK 74953*
>
> *918-647-1320*
>
>
>
> _______________________________________________
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-- 
Andrew Tevington
Assistant General Counsel
Regional University System of Oklahoma
3555 Northwest 58th Street
Suite 320
Oklahoma City, Oklahoma 73112
(405) 942-8817 office
(405) 942-8847 fax
atevington at ruso.edu
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