Oklahoma Excludes Electronics Repair Businesses From Tax

All businesses primarily engaged in the repairing, refitting, or refurbishing of consumer electronic goods are exempt of sales or use tax on purchases of tangible personal property or services. Consumer electronic goods include cell phones, MP3 players, personal computers, compact disc players, digital devices that sort and retrieve information through computers or internet connections, if the devices are sold to the business by the original manufacturer and are repaired for sale by the business directly to retail consumers or sold to another entity for sale to retail consumers. (H.B. 1544, Laws 2007, effective July 1, 2007)

Posted on June 27, 2007