(A) The definitions of words, terms and phrases contained in the State Sales Tax Code, 68 O.S. §1352, and in 37A O.S. § 1-103, are hereby adopted by reference and made a part of this chapter.
(B) The definition of “gross receipts” in the State Sales Tax Code is hereby augmented to contain the additional following words: “The total retail sale price received for the sale, preparation or service of mixed beverages, ice and non-alcoholic beverages to be mixed with alcoholic beverages for consumption on the premises where such sale, preparation or service occurs shall constitute the gross receipts from such transaction.”
(Prior Code, § 7-202)