Parental Choice Tax Credit rules
Chapter 50. Income Tax
710:50-15-119 revoked
Part 9. Parental Choice Tax Credit [NEW]
710:50-15-170. Purpose [NEW]
710:50-15-171. Definitions [NEW]
710:50-15-172. Private school tax credit [NEW]
710:50-15-173. Homeschool tax credit [NEW]
710:50-15-174. Credit for students attending an accredited private school exclusively serving students experiencing homelessness [NEW]
710:50-15-175. Credit for students attending an accredited private school primarily serving financially disadvantaged students [NEW]
Emergency Rule Adoption: September 10, 2024
Effective: October 10, 2024
Subchapter 11. Credits and Refunds
710:65-11-1. Sales Tax Credits and Refunds [Amended]
Subchapter 13. Sales and Use Tax Exemptions
Part 57. Food and Food Ingredients [NEW]
710:65-13-570. Definitions [New]
710:65-13-571. Food and Food Ingredients [New]
710:65-13-572. Prepared Food [New]
710:65-13-573. Prepared Food Sales Percentage (PFS%) [New]
710:65-13-574. Exclusions from Prepared Food [New]
710:65-13-575. Claims For Refund of State Sales Tax Paid on Food and Food Ingredient Purchases [New]
Subchapter 19. Specific Applications and Examples
Part 5. "C"
710:65-19-40. Caterers [Amended]
Part 11. "F"
710:65-19-109. Food; Vendors of Meals and Prepared Food [Amended]
710:65-19-110. Food; Eating and Drinking Establishments [Amended]
Part 25. "M"
710:65-19-212. Milk and Dairy Processors [Amended]
Emergency Rule Adoption: June 4, 2024
Effective: July 15, 2024
Oklahoma Tax Commission administrative rules are published in Title 710 of the Oklahoma Administrative Code. Access the online version of the Oklahoma Administrative Code (OAC) here on the Oklahoma Secretary of State's Office of Administrative Rules website; select "View Code" from the menu, then click "Title 710" to access the Oklahoma Tax Commission's rules.
The rules below are unofficial copies of the Oklahoma Tax Commission's rules.
Chapter | Topic | Effective Date |
Chapter 1 | 8/11/2024 | |
Chapter 10 | 8/11/2024 |
|
Chapter 15 | 8/11/2024 | |
Chapter 20 | 8/11/2024 | |
Chapter 22 | 8/11/2023 |
|
Chapter 23 | 8/25/2016 | |
Chapter 25 | 9/11/2022 | |
Chapter 30 | 8/11/2023 | |
Chapter 35 | 9/1/2021 | |
Chapter 40 | 8/11/2024 | |
Chapter 45 | Gross Production | 11/1/2024 |
Chapter 50 | 10/10/2024 | |
Chapter 55 | 8/11/2024 | |
Chapter 60 | 5/19/2022 |
|
Chapter 65 | 8/11/2024 |
|
Chapter 70 | 9/11/2022 | |
Chapter 75 | 7/1/2007 | |
Chapter 80 | 7/1/1999 | |
Chapter 85 | 9/11/2022 | |
Chapter 90 | 8/11/2023 |
|
Chapter 95 | Miscellaneous Areas of Regulatory and Administrative Authority |
8/11/2024 |