{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1352","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1352","heading":"Definitions","body":"Definitions.\n\nAs used in the Oklahoma Sales Tax Code:\n\n1. “Alcoholic beverages” means beverages that are suitable for\n\nhuman consumption and contain one-half of one percent (0.5%) or more\n\nof alcohol by volume;\n\n2. “Bottled water” means water that is placed in a safety\n\nsealed container or package for human consumption. Bottled water is\n\ncalorie-free and does not contain sweeteners or other additives\n\nexcept that it may contain:\n\na. antimicrobial agents,\n\nb. fluoride,\n\nc. carbonation,\n\nd. vitamins, minerals, and electrolytes,\n\ne. oxygen,\n\nf. preservatives, and\n\ng. only those flavors, extracts, or essences derived from\n\na spice or fruit;\n\n3. “Bundled transaction” means the retail sale of two or more\n\nproducts, except real property and services to real property, where\n\nthe products are otherwise distinct and identifiable, and the\n\nproducts are sold for one nonitemized price. A bundled transaction\n\ndoes not include the sale of any products in which the sales price\n\nvaries, or is negotiable, based on the selection by the purchaser of\n\nthe products included in the transaction. As used in this\n\nparagraph:\n\na. “distinct and identifiable products” does not include:\n\n(1) packaging such as containers, boxes, sacks, bags,\n\nand bottles, or other materials such as wrapping,\n\nlabels, tags, and instruction guides, that\n\naccompany the retail sale of the products and are\n\nincidental or immaterial to the retail sale\n\nthereof, including but not limited to, grocery\n\nsacks, shoeboxes, dry cleaning garment bags and\n\nexpress delivery envelopes and boxes,\n\n(2) a product provided free of charge with the\n\nrequired purchase of another product. A product\n\nis provided free of charge if the sales price of\n\nthe product purchased does not vary depending on\n\nthe inclusion of the product provided free of\n\ncharge, or\n\n(3) items included in the definition of gross\n\nreceipts or sales price, pursuant to this\n\nsection,\n\nb. “one nonitemized price” does not include a price that\n\nis separately identified by product on binding sales\n\nor other supporting sales-related documentation made\n\navailable to the customer in paper or electronic form\n\nincluding, but not limited to, an invoice, bill of\n\nsale, receipt, contract, service agreement, lease\n\nagreement, periodic notice of rates and services, rate\n\ncard, or price list.\n\nA transaction that otherwise meets the definition of a\n\nbundled transaction shall not be considered a bundled\n\ntransaction if it is:\n\n(1) the retail sale of tangible personal property and\n\na service where the tangible personal property is\n\nessential to the use of the service, and is\n\nprovided exclusively in connection with the\n\nservice, and the true object of the transaction\n\nis the service,\n\n(2) the retail sale of services where one service is\n\nprovided that is essential to the use or receipt\n\nof a second service and the first service is\n\nprovided exclusively in connection with the\n\nsecond service and the true object of the\n\ntransaction is the second service,\n\n(3) a transaction that includes taxable products and\n\nnontaxable products and the purchase price or\n\nsales price of the taxable products is de\n\nminimis. For purposes of this subdivision, “de\n\nminimis” means the seller’s purchase price or\n\nsales price of taxable products is ten percent\n\n(10%) or less of the total purchase price or\n\nsales price of the bundled products. Sellers\n\nshall use either the purchase price or the sales\n\nprice of the products to determine if the taxable\n\nproducts are de minimis. Sellers may not use a\n\ncombination of the purchase price and sales price\n\nof the products to determine if the taxable\n\nproducts are de minimis. Sellers shall use the\n\nfull term of a service contract to determine if\n\nthe taxable products are de minimis, or\n\n(4) the retail sale of exempt tangible personal\n\nproperty and taxable tangible personal property\n\nwhere:\ncombination of the purchase price and sales price\n\nof the products to determine if the taxable\n\nproducts are de minimis. Sellers shall use the\n\nfull term of a service contract to determine if\n\nthe taxable products are de minimis, or\n\n(4) the retail sale of exempt tangible personal\n\nproperty and taxable tangible personal property\n\nwhere:\n\n(a) the transaction includes food and food\n\ningredients, drugs, durable medical\n\nequipment, mobility enhancing equipment,\n\nover-the-counter drugs, prosthetic devices\n\nor medical supplies, and\n\n(b) the seller’s purchase price or sales price\n\nof the taxable tangible personal property is\n\nfifty percent (50%) or less of the total\n\npurchase price or sales price of the bundled\n\ntangible personal property. Sellers may not\n\nuse a combination of the purchase price and\n\nsales price of the tangible personal\n\nproperty when making the fifty percent (50%)\n\ndetermination for a transaction;\n\n4. “Business” means any activity engaged in or caused to be\n\nengaged in by any person with the object of gain, benefit, or\n\nadvantage, either direct or indirect;\n\n5. “Candy” means a preparation of sugar, honey, or other\n\nnatural or artificial sweeteners in combination with chocolate,\n\nfruits, nuts, or other ingredients or flavorings in the form of\n\nbars, drops, or pieces. Candy shall not include any preparation\n\ncontaining flour or requiring refrigeration;\n\n6. “Commission” or “Tax Commission” means the Oklahoma Tax\n\nCommission;\n\n7. “Computer” means an electronic device that accepts\n\ninformation in digital or similar form and manipulates it for a\n\nresult based on a sequence of instructions;\n\n8. “Computer software” means a set of coded instructions\n\ndesigned to cause a computer or automatic data processing equipment\n\nto perform a task;\n\n9. “Consumer” or “user” means a person to whom a taxable sale\n\nof tangible personal property is made or to whom a taxable service\n\nis furnished. Consumer or user includes all contractors to whom a\n\ntaxable sale of materials, supplies, equipment, or other tangible\n\npersonal property is made or to whom a taxable service is furnished\n\nto be used or consumed in the performance of any contract;\n\n10. “Contractor” means any person who performs any improvement\n\nupon real property and who, as a necessary and incidental part of\n\nperforming such improvement, incorporates tangible personal property\n\nbelonging to or purchased by the person into the real property being\n\nimproved;\n\n11. “Dietary supplements” means any product, other than\n\ntobacco, intended to supplement the diet that:\n\na. contains one or more of the following dietary\n\ningredients:\n\n(1) a vitamin,\n\n(2) a mineral,\n\n(3) an herb or other botanical,\n\n(4) an amino acid,\n\n(5) a dietary substance to supplement the diet by\n\nincreasing the total dietary intake, or\noma Statutes - Title 68. Revenue and Taxation Page 427\n\n11. “Dietary supplements” means any product, other than\n\ntobacco, intended to supplement the diet that:\n\na. contains one or more of the following dietary\n\ningredients:\n\n(1) a vitamin,\n\n(2) a mineral,\n\n(3) an herb or other botanical,\n\n(4) an amino acid,\n\n(5) a dietary substance to supplement the diet by\n\nincreasing the total dietary intake, or\n\n(6) a concentrate, metabolite, constituent, extract,\n\nor combination of any ingredient described in\n\ndivisions (1) through (5) of this subparagraph,\n\nb. is intended for ingestion in tablet, capsule, powder,\n\nsoftgel, gelcap, or liquid form, or, if not intended\n\nfor ingestion in such form, is not represented as\n\nconventional food and is not represented for use as a\n\nsole item of a meal or of the diet, and\n\nc. is required to be labeled as a dietary supplement,\n\nidentifiable by the label and as required pursuant to\n\nSection 101.36 of Title 21 of the Code of Federal\n\nRegulations;\n\n12. “Drug” means a compound, substance or preparation, and any\n\ncomponent of a compound, substance or preparation:\n\na. recognized in the official United States Pharmacopeia,\n\nofficial Homeopathic Pharmacopoeia of the United\n\nStates, or official National Formulary, and supplement\n\nto any of them,\n\nb. intended for use in the diagnosis, cure, mitigation,\n\ntreatment, or prevention of disease, or\n\nc. intended to affect the structure or any function of\n\nthe body;\n\n13. “Electronic” means relating to technology having\n\nelectrical, digital, magnetic, wireless, optical, electromagnetic,\n\nor similar capabilities;\n\n14. “Established place of business” means the location at which\n\nany person regularly engages in, conducts, or operates a business in\n\na continuous manner for any length of time, that is open to the\n\npublic during the hours customary to such business, in which a stock\n\nof merchandise for resale is maintained, and which is not exempted\n\nby law from attachment, execution, or other species of forced sale\n\nbarring any satisfaction of any delinquent tax liability accrued\n\nunder the Oklahoma Sales Tax Code;\n\n15. “Fair authority” means:\n\na. any county, municipality, school district, public\n\ntrust or any other political subdivision of this\n\nstate, or\n\nb. any not-for-profit corporation acting pursuant to an\n\nagency, operating or management agreement which has\n\nbeen approved or authorized by the governing body of\n\nany of the entities specified in subparagraph a of\n\nthis paragraph which conduct, operate or produce a\n\nfair commonly understood to be a county, district or\n\nstate fair;\n\n16. “Food and food ingredients” means substances, whether in\n\nliquid, concentrated, solid, frozen, dried, or dehydrated form, that\n\nare sold for ingestion or chewing by humans and are consumed for\n\ntheir taste or nutritional value. Food and food ingredients shall\n\ninclude bottled water, candy, and soft drinks. Food and food\n\ningredients shall not include:\n\na. alcoholic beverages,\n\nb. dietary supplements,\n\nc. marijuana, usable marijuana, or marijuana-infused\n\nproducts,\n\nd. prepared food, or\n\ne. tobacco;\n\n17. “Food sold with eating utensils provided by the seller”\n\nmeans food sold by a seller who meets the following requirements:\n\na. for a seller with a prepared food sales percentage of\n\ngreater than seventy-five percent (75%), the seller\n\nmakes eating utensils available to purchasers or, if a\n\nfood item is bottled water, candy, or soft drinks, the\n\nseller gives or hands the eating utensils to\n\npurchasers or makes plates, bowls, glasses, or cups\n\nthat are necessary for the purchaser to receive the\n\nfood available to purchasers. If a food item has four\n\nor more servings packaged as one food item sold for a\n\nsingle price, the seller must give or hand eating\n\nutensils to the purchaser. Serving sizes must be\n\ndetermined based on a label on an item sold, or if no\n\nlabel is available, then a seller shall determine the\ns, bowls, glasses, or cups\n\nthat are necessary for the purchaser to receive the\n\nfood available to purchasers. If a food item has four\n\nor more servings packaged as one food item sold for a\n\nsingle price, the seller must give or hand eating\n\nutensils to the purchaser. Serving sizes must be\n\ndetermined based on a label on an item sold, or if no\n\nlabel is available, then a seller shall determine the\n\nreasonable number of servings in an item, or\n\nb. for a seller with a prepared food sales percentage of\n\nseventy-five percent (75%) or less, the seller’s\n\nbusiness practice is to give or hand eating utensils\n\nto purchasers. Eating utensils necessary for the\n\npurchaser to receive the food, such as bowls and cups,\n\nneed only be made available to purchasers.\n\nProvided, food sold with eating utensils provided by the seller\n\ndoes not include food items that have a utensil placed in a package\n\nwith the food items by a person other than the seller, and that\n\nother person’s North American Industry Classification System (NAICS)\n\nclassification code is that of a manufacturer, subsector 311. If\n\nthe packager has any other NAICS classification code, the seller is\n\nconsidered to have provided the eating utensil;\n\n18. a. “Gross receipts”, “gross proceeds” or “sales price”\n\nmeans the total amount of consideration, including\n\ncash, credit, property and services, for which\n\npersonal property or services are sold, leased or\n\nrented, valued in money, whether received in money or\n\notherwise, without any deduction for the following:\n\n(1) the seller’s cost of the property sold,\n\n(2) the cost of materials used, labor or service\n\ncost,\n\n(3) interest, losses, all costs of transportation to\n\nthe seller, all taxes imposed on the seller, and\n\nany other expense of the seller,\n\n(4) charges by the seller for any services necessary\n\nto complete the sale, other than delivery and\n\ninstallation charges,\n\n(5) delivery charges and installation charges, unless\n\nseparately stated on the invoice, billing or\n\nsimilar document given to the purchaser, and\n\n(6) credit for any trade-in.\n\nb. Such term shall not include:\n\n(1) discounts, including cash, term, or coupons that\n\nare not reimbursed by a third party that are\n\nallowed by a seller and taken by a purchaser on a\n\nsale,\n\n(2) interest, financing, and carrying charges from\n\ncredit extended on the sale of personal property\n\nor services, if the amount is separately stated\n\non the invoice, bill of sale or similar document\n\ngiven to the purchaser, and\n\n(3) any taxes legally imposed directly on the\n\nconsumer that are separately stated on the\n\ninvoice, bill of sale or similar document given\n\nto the purchaser.\n\nc. Such term shall include consideration received by the\n\nseller from third parties if:\n\n(1) the seller actually receives consideration from a\n\nparty other than the purchaser and the\n\nconsideration is directly related to a price\n\nreduction or discount on the sale,\n\n(2) the seller has an obligation to pass the price\n\nreduction or discount through to the purchaser,\n\n(3) the amount of the consideration attributable to\n\nthe sale is fixed and determinable by the seller\n\nat the time of the sale of the item to the\n\npurchaser, and\n\n(4) one of the following criteria is met:\n\n(a) the purchaser presents a coupon, certificate\n\nor other documentation to the seller to\n\nclaim a price reduction or discount where\n\nthe coupon, certificate or documentation is\n\nauthorized, distributed or granted by a\n\nthird party with the understanding that the\n\nthird party will reimburse any seller to\n\nwhom the coupon, certificate or\n\ndocumentation is presented,\n\n(b) the purchaser identifies himself or herself\n\nto the seller as a member of a group or\n\norganization entitled to a price reduction\n\nor discount; provided, a “preferred\n\ncustomer” card that is available to any\n\npatron does not constitute membership in\n\nsuch a group, or\ne understanding that the\n\nthird party will reimburse any seller to\n\nwhom the coupon, certificate or\n\ndocumentation is presented,\n\n(b) the purchaser identifies himself or herself\n\nto the seller as a member of a group or\n\norganization entitled to a price reduction\n\nor discount; provided, a “preferred\n\ncustomer” card that is available to any\n\npatron does not constitute membership in\n\nsuch a group, or\n\n(c) the price reduction or discount is\n\nidentified as a third-party price reduction\n\nor discount on the invoice received by the\n\npurchaser or on a coupon, certificate or\n\nother documentation presented by the\n\npurchaser;\n\n19. a. “Maintaining a place of business in this state” means\n\nand shall be presumed to include:\n\n(1) (a) utilizing or maintaining in this state,\n\ndirectly or by subsidiary, an office,\n\ndistribution house, sales house, warehouse,\n\nor other physical place of business, whether\n\nowned or operated by the vendor or any other\n\nperson, other than a common carrier acting\n\nin its capacity as such, or\n\n(b) having agents operating in this state,\n\nwhether the place of business or agent is\n\nwithin this state temporarily or permanently\n\nor whether the person or agent is authorized\n\nto do business within this state, and\n\n(2) the presence of any person, other than a common\n\ncarrier acting in its capacity as such, that has\n\nsubstantial nexus in this state and that:\n\n(a) sells a similar line of products as the\n\nvendor and does so under the same or a\n\nsimilar business name,\n\n(b) uses trademarks, service marks or trade\n\nnames in this state that are the same or\n\nsubstantially similar to those used by the\n\nvendor,\n\n(c) delivers, installs, assembles or performs\n\nmaintenance services for the vendor,\n\n(d) facilitates the vendor’s delivery of\n\nproperty to customers in the state by\n\nallowing the vendor’s customers to pick up\n\nproperty sold by the vendor at an office,\n\ndistribution facility, warehouse, storage\n\nplace or similar place of business\n\nmaintained by the person in this state, or\n\n(e) conducts any other activities in this state\n\nthat are significantly associated with the\n\nvendor’s ability to establish and maintain a\n\nmarket in this state for the vendor’s sale.\n\nb. The presumptions in divisions (1) and (2) of\n\nsubparagraph a of this paragraph may be rebutted by\n\ndemonstrating that the person’s activities in this\n\nstate are not significantly associated with the\n\nvendor’s ability to establish and maintain a market in\n\nthis state for the vendor’s sales.\n\nc. Any ruling, agreement or contract, whether written or\n\noral, express or implied, between a person and\n\nexecutive branch of this state, or any other state\n\nagency or department, stating, agreeing or ruling that\n\nthe person is not maintaining a place of business in\n\nthis state or is not required to collect sales and use\n\ntax in this state despite the presence of a warehouse,\n\ndistribution center or fulfillment center in this\n\nstate that is owned or operated by the vendor or an\n\naffiliated person of the vendor shall be null and void\n\nunless it is specifically approved by a majority vote\n\nof each house of the Legislature;\n\n20. “Manufacturing” means and includes the activity of\n\nconverting or conditioning tangible personal property by changing\n\nthe form, composition, or quality of character of some existing\n\nmaterial or materials, including natural resources, by procedures\n\ncommonly regarded by the average person as manufacturing,\n\ncompounding, processing or assembling, into a material or materials\n\nwith a different form or use. Manufacturing does not include\n\nextractive industrial activities such as mining, quarrying, logging,\n\nand drilling for oil, gas and water, nor oil and gas field\n\nprocesses, such as natural pressure reduction, mechanical\n\nseparation, heating, cooling, dehydration and compression;\n\n21. “Manufacturing operation” means the designing,\n\nmanufacturing, compounding, processing, assembling, warehousing, or\nManufacturing does not include\n\nextractive industrial activities such as mining, quarrying, logging,\n\nand drilling for oil, gas and water, nor oil and gas field\n\nprocesses, such as natural pressure reduction, mechanical\n\nseparation, heating, cooling, dehydration and compression;\n\n21. “Manufacturing operation” means the designing,\n\nmanufacturing, compounding, processing, assembling, warehousing, or\n\npreparing of articles for sale as tangible personal property. A\n\nmanufacturing operation begins at the point where the materials\n\nenter the manufacturing site and ends at the point where a finished\n\nproduct leaves the manufacturing site. Manufacturing operation does\n\nnot include administration, sales, distribution, transportation,\n\nsite construction, or site maintenance. Extractive activities and\n\nfield processes shall not be deemed to be a part of a manufacturing\n\noperation even when performed by a person otherwise engaged in\n\nmanufacturing;\n\n22. “Manufacturing site” means a location where a manufacturing\n\noperation is conducted, including a location consisting of one or\n\nmore buildings or structures in an area owned, leased, or controlled\n\nby a manufacturer;\n\n23. “Over-the-counter drug” means a drug that contains a label\n\nthat identifies the product as a drug as required by 21 C.F.R.,\n\nSection 201.66. The over-the-counter-drug label includes:\n\na. a “Drug Facts” panel, or\n\nb. a statement of the “active ingredient(s)” with a list\n\nof those ingredients contained in the compound,\n\nsubstance or preparation;\n\n24. “Person” means any individual, company, partnership, joint\n\nventure, joint agreement, association, mutual or otherwise, limited\n\nliability company, corporation, estate, trust, business trust,\n\nreceiver or trustee appointed by any state or federal court or\n\notherwise, syndicate, this state, any county, city, municipality,\n\nschool district, any other political subdivision of the state, or\n\nany group or combination acting as a unit, in the plural or singular\n\nnumber;\n\n25. “Prepared food” means:\n\na. food sold in a heated state or that is heated by the\n\nseller,\n\nb. two or more food ingredients mixed or combined by the\n\nseller for sale as a single item, or\n\nc. food sold with eating utensils provided by the seller,\n\nincluding plates, knives, forks, spoons, glasses,\n\ncups, napkins, or straws, but does not include a\n\ncontainer or packaging used to transport the food.\n\nPrepared food shall not include food sold by a seller whose primary\n\nNorth American Industry Classification System (NAICS) classification\n\nis manufacturing in Sector 311, except subsector 3118, food sold in\n\nan unheated state by weight or volume as a single item, and food\n\nsold that ordinarily requires additional cooking, not including just\n\nreheating, by the consumer prior to consumption;\n\n26. “Prescription” means an order, formula or recipe issued in\n\nany form of oral, written, electronic, or other means of\n\ntransmission by a duly licensed “practitioner” as defined in Section\n\n1357.6 of this title;\n\n27. “Prewritten computer software” means computer software,\n\nincluding prewritten upgrades, which is not designed and developed\n\nby the author or other creator to the specifications of a specific\n\npurchaser. The combining of two or more prewritten computer\n\nsoftware programs or prewritten portions thereof does not cause the\n\ncombination to be other than prewritten computer software.\n\nPrewritten software includes software designed and developed by the\n\nauthor or other creator to the specifications of a specific\n\npurchaser when it is sold to a person other than the purchaser.\n\nWhere a person modifies or enhances computer software of which the\n\nperson is not the author or creator, the person shall be deemed to\n\nbe the author or creator only of such person’s modifications or\n\nenhancements. Prewritten software or a prewritten portion thereof\nby the\n\nauthor or other creator to the specifications of a specific\n\npurchaser when it is sold to a person other than the purchaser.\n\nWhere a person modifies or enhances computer software of which the\n\nperson is not the author or creator, the person shall be deemed to\n\nbe the author or creator only of such person’s modifications or\n\nenhancements. Prewritten software or a prewritten portion thereof\n\nthat is modified or enhanced to any degree, where such modification\n\nor enhancement is designed and developed to the specifications of a\n\nspecific purchaser, remains prewritten software; provided, however,\n\nthat where there is a reasonable, separately stated charge or an\n\ninvoice or other statement of the price given to the purchaser for\n\nsuch modification or enhancement, such modification or enhancement\n\nshall not constitute prewritten computer software;\n\n28. “Repairman” means any person who performs any repair\n\nservice upon tangible personal property of the consumer, whether or\n\nnot the repairman, as a necessary and incidental part of performing\n\nthe service, incorporates tangible personal property belonging to or\n\npurchased by the repairman into the tangible personal property being\n\nrepaired;\n\n29. “Sale” means the transfer of either title or possession of\n\ntangible personal property for a valuable consideration regardless\n\nof the manner, method, instrumentality, or device by which the\n\ntransfer is accomplished in this state, or other transactions as\n\nprovided by this paragraph, including but not limited to:\n\na. the exchange, barter, lease, or rental of tangible\n\npersonal property resulting in the transfer of the\n\ntitle to or possession of the property,\n\nb. the disposition for consumption or use in any business\n\nor by any person of all goods, wares, merchandise, or\n\nproperty which has been purchased for resale,\n\nmanufacturing, or further processing,\n\nc. the sale, gift, exchange, or other disposition of\n\nadmission, dues, or fees to clubs, places of\n\namusement, or recreational or athletic events or for\n\nthe privilege of having access to or the use of\n\namusement, recreational, athletic or entertainment\n\nfacilities,\n\nd. the furnishing or rendering of services taxable under\n\nthe Oklahoma Sales Tax Code, and\n\ne. any use of motor fuel or diesel fuel by a supplier, as\n\ndefined in Section 500.3 of this title, upon which\n\nsales tax has not previously been paid, for purposes\n\nother than to propel motor vehicles over the public\n\nhighways of this state. Motor fuel or diesel fuel\n\npurchased outside the state and used for purposes\n\nother than to propel motor vehicles over the public\n\nhighways of this state shall not constitute a sale\n\nwithin the meaning of this paragraph;\n\n30. “Sale for resale” means:\n\na. a sale of tangible personal property to any purchaser\n\nwho is purchasing tangible personal property for the\n\npurpose of reselling it within the geographical limits\n\nof the United States of America or its territories or\n\npossessions, in the normal course of business either\n\nin the form or condition in which it is purchased or\n\nas an attachment to or integral part of other tangible\n\npersonal property,\n\nb. a sale of tangible personal property to a purchaser\n\nfor the sole purpose of the renting or leasing, within\n\nthe geographical limits of the United States of\n\nAmerica or its territories or possessions, of the\n\ntangible personal property to another person by the\n\npurchaser, but not if incidental to the renting or\n\nleasing of real estate,\n\nc. a sale of tangible goods and products within this\n\nstate if, simultaneously with the sale, the vendor\n\nissues an export bill of lading, or other\n\ndocumentation that the point of delivery of such goods\n\nfor use and consumption is in a foreign country and\n\nnot within the territorial confines of the United\n\nStates. If the vendor is not in the business of\n\nshipping the tangible goods and products that are\nle of tangible goods and products within this\n\nstate if, simultaneously with the sale, the vendor\n\nissues an export bill of lading, or other\n\ndocumentation that the point of delivery of such goods\n\nfor use and consumption is in a foreign country and\n\nnot within the territorial confines of the United\n\nStates. If the vendor is not in the business of\n\nshipping the tangible goods and products that are\n\npurchased from the vendor, the buyer or purchaser of\n\nthe tangible goods and products is responsible for\n\nproviding an export bill of lading or other\n\ndocumentation to the vendor from whom the tangible\n\ngoods and products were purchased showing that the\n\npoint of delivery of such goods for use and\n\nconsumption is a foreign country and not within the\n\nterritorial confines of the United States, or\n\nd. a sale of any carrier access services, right of access\n\nservices, telecommunications services to be resold, or\n\ntelecommunications used in the subsequent provision\n\nof, use as a component part of, or integrated into,\n\nend-to-end telecommunications service;\n\n31. “Soft drinks” means any nonalcoholic beverages that contain\n\nnatural or artificial sweeteners. Soft drinks shall not include\n\nbeverages that contain:\n\na. milk or milk products,\n\nb. soy, rice, oat, or similar milk substitutes, or\n\nc. greater than fifty percent (50%) of vegetable or fruit\n\njuice by volume;\n\n32. “Tangible personal property” means personal property that\n\ncan be seen, weighed, measured, felt, or touched or that is in any\n\nother manner perceptible to the senses. Tangible personal property\n\nincludes electricity, water, gas, steam and prewritten computer\n\nsoftware. This definition shall be applicable only for purposes of\n\nthe Oklahoma Sales Tax Code;\n\n33. “Taxpayer” means any person liable to pay a tax imposed by\n\nthe Oklahoma Sales Tax Code;\n\n34. “Tax period” or “taxable period” means the calendar period\n\nor the taxpayer’s fiscal period for which a taxpayer has obtained a\n\npermit from the Tax Commission to use a fiscal period in lieu of a\n\ncalendar period;\n\n35. “Tax remitter” means any person required to collect,\n\nreport, or remit the tax imposed by the Oklahoma Sales Tax Code. A\n\ntax remitter who fails, for any reason, to collect, report, or remit\n\nthe tax shall be considered a taxpayer for purposes of assessment,\n\ncollection, and enforcement of the tax imposed by the Oklahoma Sales\n\nTax Code; and\n\n36. “Vendor” means:\n\na. any person making sales of tangible personal property\n\nor services in this state, the gross receipts or gross\n\nproceeds from which are taxed by the Oklahoma Sales\n\nTax Code,\n\nb. any person maintaining a place of business in this\n\nstate and making sales of tangible personal property\n\nor services, whether at the place of business or\n\nelsewhere, to persons within this state, the gross\n\nreceipts or gross proceeds from which are taxed by the\n\nOklahoma Sales Tax Code,\n\nc. any person who solicits business by employees,\n\nindependent contractors, agents, or other\n\nrepresentatives in this state, and thereby makes sales\n\nto persons within this state of tangible personal\n\nproperty or services, the gross receipts or gross\n\nproceeds from which are taxed by the Oklahoma Sales\n\nTax Code, or\n\nd. any person, pursuant to an agreement with the person\n\nwith an ownership interest in or title to tangible\n\npersonal property, who has been entrusted with the\n\npossession of any such property and has the power to\n\ndesignate who is to obtain title, to physically\n\ntransfer possession of, or otherwise make sales of the\n\nproperty.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"cb17f28b74cf19a1077087074058b1a1d7f5bc7abfb43c3890f412f5c70e08b8","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1351","next":"us-ok/okla.-stat.-tit.-68-68-1352.1"},"notice":"GroundRules: Original legal text. Not legal advice."}