§ 34.003 TAX RATE; SALES SUBJECT TO TAX.
   There is hereby levied an excise tax of 1.75% upon the gross proceeds or gross receipts derived from all sales taxable under the Sales Tax Law of the state, being 68 O.S. §§ 101 et seq., including, but not limited to, the following:
   (A)   Tangible personal property;
   (B)   Natural or artificial gas, electricity, ice, steam, or any other utility or public service, except water;
   (C)   Transportation for hire of person by common carriers, including railroads, both steam and electric, motor transportation companies, taxicab companies, Pullman car companies, airlines, and all other means of transportation for hire;
   (D)   Service by telephone and telegraph companies to subscribers or users, including transmission of messages, whether local or long distance. This shall include all services and rental charges having connection with transmission of any message;
   (E)   Printing or printed matter of all types, kinds, and characters, and the service of printing or overprinting;
   (F)   Service of furnishing rooms by hotels, apartment hotels, public rooming houses, and public lodging houses and tourist camps;
   (G)   Service for furnishing storage or parking privileges by auto hotels and parking lots;
   (H)   Foods, confections, and all drinks sold or dispensed by hotels, restaurants, or other dispensers, and sold for immediate consumption upon the premises or delivered or carried away from the premises for consumption elsewhere;
   (I)   Advertising of all kinds, types, and character, including any and all devices used for advertising purposes and servicing of any advertising devices, except as provided elsewhere in this subchapter;
   (J)   Dues or fees to clubs, and the sale of tickets or admission to places of amusement, to athletic, entertainment, recreational events, or dues or fees for the privilege of having access to or the use of amusement, entertainment, athletic, or recreational facilities, including free or complimentary passes, tickets, dues, or fees, all of which are hereby declared to have a value equivalent to the sale price of tickets, passes, admissions, fees, or dues of like kind or character; and
   (K)   (1)   For the purposes of this subchapter, sales of services and tangible personal property made for the purpose of developing real estate even though such real estate is intended for resale as real property are hereby declared to be sales to consumers and users.
      (2)   Sales of services and tangible personal property, including materials, supplies, and equipment made to contractors who use the same in the performance of any contract, are hereby declared to be sales for resale.
      (3)   Sales of tangible personal property to peddlers, solicitors, and other salespersons who do not have established places of business shall be deemed to be sales to consumers or users, and, therefore, subject to the sales tax provided for herein.
(Prior Code, Ch. 7, Art. 2, § 7)