Okla. Stat. tit. 74, § 74-2106: Tax exemptions

A. An export trading company, with a registered office or other

office in this state, shall be exempt from state corporate income

tax and franchise tax for a period of two (2) years from the date

the Commission certifies the export trading company as a qualified

export trading company. A copy of such certificate shall be filed

with the Oklahoma Tax Commission which shall verify compliance with

this act prior to allowing the tax exemption provided for herein.

For purposes of the Export Trading Company Act, an export trading

company shall be deemed to have an office in Oklahoma if it performs

export trade services in this state.

B. Export trading companies shall not qualify for the tax

exemptions of this section for sales made within the United States.

C. A subsidiary or affiliate of a qualified export trading

company shall not be entitled to the tax exemptions provided for in

this section unless such subsidiary or affiliate is certified as a

qualified export trading company pursuant to Section 2107 of this

title.