Agency Rules

2025 Notices of Rulemaking Intent, Rule Impact Statements, and Proposed Rules available for public comment

Pursuant to 75 O.S. § 303(B), the Oklahoma Tax Commission is providing Notices of Rulemaking Intent, Rule Impact Statements, and the Proposed Rules for public comment. Information for submitting comments can be found in the Notice of Rulemaking documents linked below.

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.