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Attorney General Opinion No. 07-31

The sales tax exemption in 68 O.S. §1356.10 on the sale of tangible personal property or services to any person who enters into a public contract with the Oklahoma Department of Veterans Affairs, or to any subcontractor to such a public contract, does not apply when the sale is to a person who has entered into a contract with OMES executed on behalf of the Oklahoma Department of Veterans Affairs. See 74 O.S. §85.5

Note: Opinion No. 07-31 withdrew the conclusion in Opinion Nos. 84-66, 84-76, 85-157, 87-7, 88-61 and 89-36 that OMES or the State Purchasing Director is a purchasing agent for a state agency.

Purchasing Reference Guide

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