Okla. Stat. tit. 68, § 68-2106: Excise tax in lieu of other taxes - Exemptions

(a) The excise tax levied by this article is in lieu of all

other taxes on the transfer or the first registration in this state

of vehicles, including the optional equipment and accessories

attached thereto at the time of sale and sold as a part thereof,

except:

(1) Annual vehicle registration and license fees;

(2) The fee of One Dollar ($1.00) for the issuance of a

certificate of title;

(3) Any fee charged under the jurisdiction of the Corporation

Commission; and

(4) One and twenty-five-hundredths percent (1.25%) of the gross

receipts upon which the tax is levied by Section 1354 of this title.

Provided, the sale of motor vehicles shall not be subject to any

sales and use taxes levied by cities, counties or other

jurisdictions of the state.

(b) This section shall not relieve any new or used motor

vehicle dealer or any other vendor of vehicles from liability for

the sales tax on all sales of accessories or optional equipment, or

parts, which are not attached to, and sold as a part thereof and

included in the sale of such vehicles.