Okla. Stat. tit. 36, § 36-6122: Exemptions

Nothing in Sections 6121 through 6135 of this title shall apply

to religious or benevolent organizations, operating in this state as

a burial association; or to the sale of lands or interests therein

as grave lots, or grave spaces; burial or interment rights;

delivered or installed crypts, niches or outer enclosures; or to

cemetery merchandise sold pursuant to the provisions of the Cemetery

Merchandise Trust Act.