{"data":{"id":"us-ok/okla.-stat.-tit.-63-63-4107","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 63, § 63-4107","heading":"Tax in lieu of all other taxes - Sales tax on unattached","body":"accessories.\n\nA. The excise tax levied by the Oklahoma Vessel and Motor\n\nExcise Tax Act is in lieu of all other taxes on the transfer or the\n\nfirst registration in this state of vessels and motors, including\n\nthe optional equipment and accessories attached thereto at the time\n\nof the sale and sold as a part thereof, except:\n\n1. Vessel and motor registration fees levied pursuant to the\n\nprovisions of the Oklahoma Vessel and Motor Registration Act; and\n\n2. Any fees for the issuance of either an original, renewal,\n\ntransfer or duplicate certificate of title.\n\nB. This section shall not relieve any vessel or motor dealer\n\nfrom liability for the sales tax on all sales of accessories or\n\noptional equipment, or parts, which are not attached to and sold as\n\na part thereof and included in the sale of such vessels or motors.","path":["OK Code","Title 63"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os63.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"e2cc86c196a9d026ad5677d4b161d63e6039faf8bb3194edeb1588675af417e4","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-63-63-4106","next":"us-ok/okla.-stat.-tit.-63-63-4108"},"notice":"GroundRules: Original legal text. Not legal advice."}