Opinion No. (2000)

Dear Administrator, Fite

¶ 0 This office has received your letter requesting an official Attorney General Opinion addressing, in effect, the following question:

Is the one dollar ($1.00) per trip user fee charged pursuantto 82 O.S. Supp. 1999, § 1470(B)1 a part of the "grossreceipts from the sale of tangible personal property andservices" as defined in 68 O.S. Supp. 1999, § 1352(7) and,therefore, subject to the assessment of sales tax?

¶ 1 The Oklahoma Scenic Rivers Act, (82 O.S. Supp. 1999, §§1451-1471), Section 1470, provides for user fees on flotation devices:

1. [T]here shall be imposed a…