Agency Rules

NOTICE OF EMERGENCY RULES

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

 

Chapter 65. Sales and Use Tax

 

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 Rules

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

Administrative Operations

8/11/2024
Chapter 10

Ad Valorem

8/11/2024
Chapter 15

Aircraft

8/11/2024
Chapter 20

Alcohol and Mixed Beverages

8/11/2024
Chapter 22

Boats and Motors

8/11/2023 
Chapter 23

Charity Games

8/25/2016
Chapter 25

Coin Operated Vending Devices

9/11/2022
Chapter 30

Documentary Stamps

8/11/2023
Chapter 35

Estates

9/1/2021
Chapter 40

Franchise Tax

8/11/2024
Chapter 45 Gross Production 11/1/2024
Chapter 50

Income

10/10/2024
Chapter 55

Motor Fuel

8/11/2024
Chapter 60

Motor Vehicles

5/19/2022
Chapter 65

Sales and Use Tax 

8/11/2024
Chapter 70

Tobacco, Tobacco Products and Cigarettes

9/11/2022
Chapter 75

Tourism Promotion

7/1/2007
Chapter 80

Unclaimed Property Administration

7/1/1999
Chapter 85

Various Tax Incentives

9/11/2022
Chapter 90

Withholding

8/11/2023 
Chapter 95

Miscellaneous Areas of Regulatory and Administrative Authority

8/11/2024