{"data":{"id":"us-ok/okla.-stat.-tit.-47-47-421","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 47, § 47-421","heading":"Definitions - Persons not included - Sworn statement","body":"showing exemption.\n\n(a) When used in this act:\n\n(1) \"Motor vehicle\" means any automobile, automobile trucks,\n\ntruck, or any other self-propelled vehicle not operated or driven\n\nupon fixed rails or track; provided, that in this act the term shall\n\nalways include as one vehicle a tractor-semitrailer or tractor-\n\ntrailor combination.\n\n(2) \"Highway\" shall mean any thoroughfare defined by any statute\n\nor ordinance as a public highway or street.\n\n(3) \"Person\" shall mean a natural person, firm, partnership,\n\nassociation, corporation, trust, lessee, trustee, or receiver, as\n\nthe context may require, regardless of the gender of the pronoun\n\nused in conjunction therewith.\n\n(4) The words \"sale,\" \"sell,\" or any grammatical forms thereof,\n\nwhen used in this act, shall mean and include barter, trade, or\n\nexchange, in addition to the usual and ordinary meanings of said\n\nwords; and this definition shall not be construed to diminish any\n\nmeanings of said words but shall extend such meanings.\n\n(5) \"Commission\" shall mean the Oklahoma Tax Commission.\n\n(6) \"Established place of business\" shall mean any permanent\n\nwarehouse, building, structure, or residence, at which a permanent\n\nbusiness is carried on as such during usual business hours\n\nthroughout the year or usual production season in good faith and not\n\nfor the purpose of evading this Act, and at which stocks of the\n\nproperty being transported are produced, stored or kept in\n\nquantities reasonably adequate for, and usually carried for, the\n\nrequirements of such business, and which is recognized, and licensed\n\nor taxed, as a permanent business at such place, and shall not mean\n\npremises or buildings appurtenant thereto, tents, temporary stands\n\nor other temporary quarters, nor permanent quarters occupied\n\npursuant to any temporary arrangement.\n\n(7) Except as otherwise herein provided, \"itinerant merchant\"\n\nshall mean any person who sells, or offers to sell, in this state,\n\nat wholesale or retail, any personal property, and transports the\n\nsame on any highway in this state by use of a motor vehicle.\n\n(b) The term \"itinerant merchant\" shall not mean or include the\n\nfollowing:\n\n(1) A person who does not at any time transport in a motor\n\nvehicle a net load exceeding three thousand (3,000) pounds, except a\n\nperson transporting baby chicks.\n\n(2) A person using a motor vehicle owned by him, whether\n\noperated by him or his agent, for the transportation of milk, diary\n\nproducts, grain, fruits, vegetables, livestock, poultry, or other\n\nagricultural products, produced or fed by him on a farm operated by\n\nhim either within or without this state, or for the transportation\n\nof newspapers, magazines, or periodicals.\n\n(3) A person transporting property owned by him or by his agent,\n\nin a motor vehicle owned by him or by his agent, whether operated by\n\nhim or his agent, when such transportation is incident to a business\n\nconducted by him or by his agent at an established place of business\n\noperated by him or by his agent, either within or without this\n\nstate, and when said property is being transported to or from said\n\nestablished place of business.\n\n(4) A person transporting property for his own consumption or\n\nuse, or to be processed by him and not for sale.\n\n(5) A person authorized to act as a common or contract carrier\n\nof property by motor vehicle under Part 2 of the Interstate Commerce\n\nAct, or a person operating a motor vehicle for hire under the laws\n\nof this state.\n\n(6) A person transporting any petroleum products owned by him,\n\nby motor vehicle operated by him, or his agent, when such products\n\nare transported to or from an established oil bulk plant operated by\n\nhim, or his agent, either within or without the state.\n\n(7) This act shall not apply to bona fide residents of the State\n\nof Oklahoma having a motor vehicle license in this state and used in\n\nthe conduct of business as an itinerant merchant.\nducts owned by him,\n\nby motor vehicle operated by him, or his agent, when such products\n\nare transported to or from an established oil bulk plant operated by\n\nhim, or his agent, either within or without the state.\n\n(7) This act shall not apply to bona fide residents of the State\n\nof Oklahoma having a motor vehicle license in this state and used in\n\nthe conduct of business as an itinerant merchant.\n\n(c) No person shall be exempt from the requirements of this act\n\nby reason of the provisions of subsection (b) of this section unless\n\nhe or the driver of the motor vehicle upon which his property is\n\nbeing transported shall, upon request of any state, county, or\n\ntownship officer, sworn to preserve the peace, sign and swear to\n\nunder oath before some person authorized by the laws of this state\n\nto administer oaths, or under authority of this act, and deliver to\n\nsaid officer such sworn statement in writing clearly showing that\n\nthe person claiming the exemption is entitled to one or more of the\n\nexemptions provided in this section. Any highway patrolman,\n\nsheriff, or peace officer, for the purpose of the enforcement of\n\nthis act, shall have authority to administer oaths and take\n\nacknowledgments thereof. If the person claiming the exemption is\n\nnot a natural person, such statement shall be signed and sworn to by\n\nsome natural person authorized to act for it, or by the driver of\n\nthe motor vehicle carrying the property. Such statement shall not\n\nbe sufficient unless it shall contain, in addition to any other\n\nnecessary facts, the following of such facts as are material to the\n\nparticular exemption claimed: Name of the person claiming the\n\nexemption and name of the person signing such statement, and the\n\nbusiness and residence addresses of both; where and when the\n\nproducts described in paragraph (2) of subsection (b) of this\n\nsection were produced or fed, and the place where they are to be\n\ndelivered if known; acreage operated by him; the location of the\n\nestablished place of business, how long there established, and\n\nwhether the premises where located are owned or leased by the person\n\nclaiming the exemption; the kind of business there conducted. The\n\nofficer receiving said statement shall promptly forward it to the\n\nCommission where it shall be filed and shall be a public record. Any\n\nperson knowingly making any false, material statement in said\n\nstatement shall be guilty of perjury and shall, upon conviction\n\nthereof, be punished as provided by law.","path":["OK Code","Title 47"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os47.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"4421e82302cb7c9a4ef59241ca41cbe195d6160a775077e8de52e836bc6e3700","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-47-47-40-123","next":"us-ok/okla.-stat.-tit.-47-47-422"},"notice":"GroundRules: Original legal text. Not legal advice."}