- Oklahoma has amended the definitions of food and food ingredients for sales tax exemption
- The definition of “bottled water” has been clarified to include certain additives
- Food sold with eating utensils provided by the seller has specific requirements based on the seller’s prepared food sales percentage
- Prepared food does not include certain items sold by sellers with a primary NAICS classification of manufacturing in Sector 311
- Sales tax on food and food ingredients in Oklahoma will be zero-rated effective August 2024
- Specific guidelines have been provided for sellers of food and food ingredients in Oklahoma
- The effective date of the legislation is tied to another bill from the 59th Oklahoma Legislature
Source: salestaxinstitute.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
