Oklahoma has issued a letter ruling regarding the sales tax treatment of transactions involving an out-of-state company that leases equipment to customers in Oklahoma. The company did not have a place of business in Oklahoma, and the equipment it leased was transported to a customer in Oklahoma by a third party for the customer to use in Oklahoma. In Oklahoma, a taxable sale of tangible personal property includes leases. As such, the company was required to hold an Oklahoma sales tax permit not a vendor’s use tax permit and to collect, report, and remit state and local Oklahoma sales tax on the leases. (Letter Ruling 13-024, Oklahoma Tax Commission, August 5, 2013, released December 2013)