Oklahoma – Sales and Use Tax Rules for Medical Professionals

SALT Report 1527 – The Oklahoma Tax Commission has updated their sales and use tax rules regarding chiropodists, osteopaths, and chiropractors.  The rule now states that when such professionals “sell items like over-the-counter drugs, heating pads, appliances, or other tangible personal property to purchasers separately from the rendering of services, they must collect, report, and remit sales tax.”

Additionally, sales of vitamins, minerals and dietary supplements by a licensed chiropractor to patient at the physical location where the chiropractor provides chiropractic care or services are exempt from sales tax.

For Further Information:

Oklahoma Tax Commission – Rules 710:65-19-45 Page 167


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