Okla. Stat. tit. 59, § 59-990: Sales exempt

The provisions of this act shall not extend to the sale at

public auction of livestock, real estate, farm machinery or farm

produce or other items commonly sold at farm sales, community sales,

or to auction sales by individuals of new merchandise, which was

assessed personal property tax or is replacement stock of

merchandise inventory which was assessed personal property tax in

the county in which the sale is to be had, nor to a bona fide sale

of goods, wares and merchandise by sample for future delivery, or by

sales made by sheriffs, constables or other public officers selling

goods, wares and merchandise according to law, nor to bona fide

assignees or receivers appointed in this state selling goods, wares

and merchandise for the benefit of creditors, provided further,

nothing in this act shall prevent a person, firm or corporation

registered hereunder and operating in more than one county, from

selling all his goods in either county if said goods are duly

assessed in one of said counties.