Okla. Stat. tit. 69, § 69-1508: Reimbursement of contractors for city sales taxes paid

The State Highway Department is hereby authorized to make

reimbursement, from the State Highway Construction and Maintenance

Fund in the State Treasury, to contractors who have been, or who may

hereafter be, awarded construction or repair contracts for state

highway projects and become subject to a city sales tax when such

tax became effective following award of a contract. Any such

contractor shall submit to the State Highway Department copies of

invoices of taxes paid, the project number and the materials invoice

that became subject to a city sales tax. The State Highway

Department, after a review of the file, shall issue a voucher of

payment to the contractor for the monies spent to satisfy the

payment by the contractor of the city sales tax.