Okla. Stat. tit. 68, § 68-1352.1: "Farm", "farming", "farming operation", "agricultural

production" and "production of agricultural products" defined.

As used in the Oklahoma Sales Tax Code, the terms "farm",

"farming", "farming operation", "agricultural production" and

"production of agricultural products" shall be deemed to include the

planting, growing, cultivation and harvesting of shrubs, flowers,

trees and other plants for sale in the wholesale division of a

nursery operation and the planting, growing, cultivation and

harvesting of sod by commercial growers of sod.