Okla. Stat. tit. 68, § 68-1401: Definitions

The following words, terms and phrases when used in this article

shall have the meanings respectively given to them in this section:

1. The term "person" shall mean and include any individual,

company, partnership, joint venture, joint agreement, association

(mutual or otherwise), limited liability company, corporation,

estate, trust, business trust, receiver, or trustee appointed by the

state or federal court, syndicate, this state, any county, city,

municipality, or other political subdivision or agency of the state,

or group or combination acting as a unit in the plural or singular

number;

2. The term "Tax Commission" means the Oklahoma Tax Commission;

3. The term "purchase price" applies to the measure subject to

the tax levied under Section 1402 of this title and has the same

meaning as "gross receipts" or "gross proceeds" or "sales price" as

defined in Section 1352 of this title;

4. The term "taxpayer" means any person liable to pay a tax

hereunder, or charged with the collection and remission thereof, or

to make a report for the purpose of claiming any exemptions in

payment of any tax levied by this article;

5. The term "purchase at retail" means and includes all

purchases except purchases made for the purpose of resale;

6. The term "sale" means and includes the transfer of either

the title or possession for a valuable consideration of tangible

personal property, regardless of the manner, method, instrumentality

or device by which such transfer is accomplished. The term "sale"

also includes the exchange, barter, lease, or rental of tangible

personal property where such exchange, barter, lease or rental

results in either the transfer of the title or the possession;

7. The term "purchase" means and includes any method whereby a

transferee receives from a transferor either the title or

possession, for a valuable consideration, of tangible personal

property, regardless of the manner, method, instrumentality or

device by which such transfer is accomplished. The term "purchase"

also includes the exchange, barter, lease or rental of tangible

personal property where such exchange, barter, lease or rental

results in either the transfer of the title or the possession to the

transferee;

8. The term "use" means and includes the exercise of any right

or power over tangible personal property incident to the ownership

or possession of that property, except that it shall not include the

sale of that property in the regular course of business;

9. The term "retailer" means every person engaged in the

business of selling tangible personal property for use within the

meaning of the article; provided, however, that when in the opinion

of the Tax Commission it is necessary for the efficient

administration of this article to regard any salesmen,

representatives, truckers, peddlers, or canvassers as the agents of

the dealers, distributors, supervisors, employers, or persons under

whom they operate or from whom they obtain the tangible personal

property sold by them, irrespective of whether they are making sales

on their own behalf or on behalf of such dealers, distributors,

supervisors, employers, or persons, the Tax Commission may so regard

them and may regard the dealers, distributors, supervisors,

employers or persons as retailers for purposes of this article; and

10. The phrase "maintaining a place of business within the

state" shall have the same meaning as provided in Section 1352 of

this title.