Oklahoma Tax Commission Determines Seller Entitled to Rely on Agricultural Exemption

The Oklahoma Tax Commission determined in a letter ruling that a Taxpayer, selling lawnmowers and similar equipment, could rely on an agricultural exemption, as long as the taxpayer receives the appropriate documentation of the exemption at the time of the transaction from the person granted the exemption. The taxpayer, as seller, is relieved of liability should the sale turn out not to be exempt. [Okla. Tax Comm’n, Letter Ruling LR 25-002, 05/16/25]

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