Oklahoma has issued a letter ruling regarding the taxability of items rented by a contractor to fulfill a church construction contract. Oklahoma tax law allows a contractor who has a construction contract with a church and any subcontractors to that construction contract, to make purchases of tangible personal property or services, which are necessary for carrying out the construction contract, exempt from sales and use tax. The letter ruling states that the rental of items would qualify for the tax exemption if the items were necessary to complete the church construction.(Letter Ruling 16-009, Oklahoma Tax Commission, June 28, 2016)