Okla. Stat. tit. 68, § 68-2807.11: Heavy equipment rental — Recovery fee

A. Except as provided in subsection B of this section, a

company primarily in the business of renting heavy equipment

property located in this state may include as a separate line item

on the rental invoice a recovery fee of one and twenty-five

hundredths percent (1.25%) on the rental charge from any item of

heavy equipment property rental by a customer. The total amount of

the recovery fee shall be retained by the business for the purposes

of paying personal property taxes levied by all taxing jurisdictions

against the heavy equipment property located in the state.

B. Notwithstanding the provisions of subsection A of this

section, the recovery fee provided in this section shall not apply

to the rental of heavy equipment property to the federal government,

any federally recognized Indian tribe, this state, or any

municipality or county of this state.

C. The recovery fee shall not be subject to state or local

sales tax.