Okla. Stat. tit. 68, § 68-419: Exempt sales

The following sales are hereby exempted from the tobacco

products tax levied pursuant to the provisions of Section 401 et

seq. of this title:

1. All tobacco products sold to veterans hospitals and state-

operated domiciliary homes for veterans located in the State of

Oklahoma, for sale or distribution to disabled ex-servicemen or

disabled ex-servicewomen interned in or inmates of such hospitals,

or residents of such homes;

2. All sales to a federally recognized Indian tribe or nation

which has entered into a compact with the State of Oklahoma pursuant

to the provisions of subsection C of Section 1 of this act or to a

licensee of such a tribe or nation, upon which the payment in lieu

of taxes required by the compact has been paid; and

3. All sales to a federally recognized Indian tribe or nation

or to a licensee of such a tribe or nation upon which the tax levied

pursuant to the provisions of Section 10 of this act has been paid.