Okla. Stat. tit. 68, § 68-1357.9: Service transactions among related entities -

Exemptions.

A. There are exempt from the taxes imposed by Section 1351 et

seq. of Title 68 of the Oklahoma Statutes service transactions among

related entities.

B. For purposes of this section, "related entity" includes

persons as defined by subsection (b) of Section 267 of the Internal

Revenue Code.

C. An exemption authorized by this section does not apply to a

service that would have been taxable under Section 1351 et seq. of

Title 68 of the Oklahoma Statutes as it existed on July 1, 2003.

D. Services that are exempt under this section may not be

purchased for resale by the providing company.

E. Tangible personal property that is transferred as an

integral part of a service exempted under this section may not be

purchased for resale by the providing company.