Oklahoma § 68-1376 - Printing - Printing-related activities - Distribution of

§ 68-1376. Printing - Printing-related activities - Distribution of

printed materials - Exemptions.

The following activities, either singularly or in the aggregate,

with respect to any person that is not otherwise required to remit

sales and use taxes to the State of Oklahoma, that has contracted

with a commercial printer for any printing, including printingrelated activities and distribution of printed materials, to be

performed in Oklahoma, shall not require such person to remit sales

and use taxes to this state:

1. The ownership by that person of tangible or intangible

property located at the Oklahoma premises of the commercial printer

for use by the printer in performing its services for the owner;

2. The periodic presence of employees of that person at the

Oklahoma premises of the commercial printer which is directly

related to the services provided by that commercial printer; or

3. The printing, including printing-related activities and

distribution of printed materials, performed by the commercial

printer in Oklahoma for or on behalf of that person.

Added by Laws 2001, c. 15, § 1, emerg. eff. April 4, 2001.