{"data":{"id":"us-ok/okla.-stat.-tit.-59-59-990","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 59, § 59-990","heading":"Sales exempt","body":"The provisions of this act shall not extend to the sale at\n\npublic auction of livestock, real estate, farm machinery or farm\n\nproduce or other items commonly sold at farm sales, community sales,\n\nor to auction sales by individuals of new merchandise, which was\n\nassessed personal property tax or is replacement stock of\n\nmerchandise inventory which was assessed personal property tax in\n\nthe county in which the sale is to be had, nor to a bona fide sale\n\nof goods, wares and merchandise by sample for future delivery, or by\n\nsales made by sheriffs, constables or other public officers selling\n\ngoods, wares and merchandise according to law, nor to bona fide\n\nassignees or receivers appointed in this state selling goods, wares\n\nand merchandise for the benefit of creditors, provided further,\n\nnothing in this act shall prevent a person, firm or corporation\n\nregistered hereunder and operating in more than one county, from\n\nselling all his goods in either county if said goods are duly\n\nassessed in one of said counties.","path":["OK Code","Title 59"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os59.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"83a56449d42b6bd6e8849a72669bb3ade75ce6f4501beff2a7b763f0c413093e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-59-59-989","next":"us-ok/okla.-stat.-tit.-59-59-991"},"notice":"GroundRules: Original legal text. Not legal advice."}