Okla. Stat. tit. 68, § 68-1402: Excise tax on storage, use or other consumption of

intangible personal property.

There is hereby levied and there shall be paid by every person

storing, using, or otherwise consuming within this state, tangible

personal property purchased or brought into this state, an excise

tax on the storage, use, or other consumption in this state of such

property at the rate of four and one-half percent (4.5%) of the

purchase price of such property. Said tax shall not be levied on

tangible personal property intended solely for use in other states,

but which is stored in Oklahoma pending shipment to such other

states or which is temporarily retained in Oklahoma for the purpose

of fabrication, repair, testing, alteration, maintenance, or other

service. The tax in such instances shall be paid at the time of

importation or storage of the property within the state and a

subsequent credit shall be taken by the taxpayer for the amount so

paid upon removal of the property from the state. Such tax is

hereby levied and shall be paid in an amount equal to four and one-

half percent (4.5%) of the purchase price of such tangible personal

property. Notwithstanding the provisions of this section, the tax

associated with a motor vehicle shall be paid by the consumer in the

same manner and time as the motor vehicle excise tax for said motor

vehicle is due.