{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1355","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1355","heading":"Exemptions - Subject to other tax","body":"There are hereby specifically exempted from the tax levied\n\npursuant to the provisions of Section 1350 et seq. of this title:\n\n1. Sale of gasoline, motor fuel, methanol, “M-85” which is a\n\nmixture of methanol and gasoline containing at least eighty-five\n\npercent (85%) methanol, compressed natural gas, liquefied natural\n\ngas, or liquefied petroleum gas on which the Motor Fuel Tax,\n\nGasoline Excise Tax, Special Fuels Tax, or the fee in lieu of\n\nSpecial Fuels Tax levied in Section 500.1 et seq., Section 601 et\n\nseq. or Section 701 et seq. of this title has been, or will be paid;\n\n2. For the sale of motor vehicles or any optional equipment or\n\naccessories attached to motor vehicles on which the Oklahoma Motor\n\nVehicle Excise Tax levied in Section 2101 et seq. of this title has\n\nbeen, or will be paid, all but a portion of the levy provided under\n\nSection 1354 of this title, equal to one and twenty-five-hundredths\n\npercent (1.25%) of the gross receipts of such sales. For the\n\npurposes of this paragraph, if the sale of a motor vehicle includes\n\na trade-in, gross receipts shall be calculated based only on the\n\ndifference between the value of the trade-in vehicle and the actual\n\nsales price of the vehicle being purchased. Provided, the sale of\n\nmotor vehicles shall not be subject to any sales and use taxes\n\nlevied by cities, counties, or other jurisdictions of the state;\n\n3. Sale of crude petroleum or natural or casinghead gas, and\n\nother products subject to gross production tax pursuant to the\n\nprovisions of Section 1001 et seq. and Section 1101 et seq. of this\n\ntitle. This exemption shall not apply when such products are sold\n\nto a consumer or user for consumption or use, except when used for\n\ninjection into the earth for the purpose of promoting or\n\nfacilitating the production of oil or gas. This paragraph shall not\n\noperate to increase or repeal the gross production tax levied by the\n\nlaws of this state;\n\n4. Sale of aircraft on which the tax levied pursuant to the\n\nprovisions of Sections 6001 through 6007 of this title has been, or\n\nwill be paid or which are specifically exempt from such tax pursuant\n\nto the provisions of Section 6003 of this title;\n\n5. Sales from coin-operated devices on which the fee imposed by\n\nSections 1501 through 1512 of this title has been paid;\n\n6. Leases of twelve (12) months or more of motor vehicles in\n\nwhich the owners of the vehicles have paid the vehicle excise tax\n\nlevied by Section 2103 of this title;\n\n7. Sales of charity game equipment on which a tax is levied\n\npursuant to the Oklahoma Charity Games Act, Section 401 et seq. of\n\nTitle 3A of the Oklahoma Statutes, or which is sold to an\n\norganization that is:\n\na. a veterans’ organization exempt from taxation pursuant\n\nto the provisions of paragraph (4), (7), (8), (10), or\n\n(19) of subsection (c) of Section 501 of the United\n\nStates Internal Revenue Code of 1986, as amended, 26\n\nU.S.C., Section 501(c) et seq.,\n\nb. a group home for mentally disabled individuals exempt\n\nfrom taxation pursuant to the provisions of paragraph\n\n(3) of subsection (c) of Section 501 of the United\n\nStates Internal Revenue Code of 1986, as amended, 26\n\nU.S.C., Section 501(c) et seq., or\n\nc. a charitable health care organization which is exempt\n\nfrom taxation pursuant to the provisions of paragraph\nU.S.C., Section 501(c) et seq.,\n\nb. a group home for mentally disabled individuals exempt\n\nfrom taxation pursuant to the provisions of paragraph\n\n(3) of subsection (c) of Section 501 of the United\n\nStates Internal Revenue Code of 1986, as amended, 26\n\nU.S.C., Section 501(c) et seq., or\n\nc. a charitable health care organization which is exempt\n\nfrom taxation pursuant to the provisions of paragraph\n\n(3) of subsection (c) of Section 501 of the United\n\nStates Internal Revenue Code of 1986, as amended, 26\n\nU.S.C., Section 501(c) et seq.;\n\n8. Sales of cigarettes or tobacco products to:\n\na. a federally recognized Indian tribe or nation which\n\nhas entered into a compact with the State of Oklahoma\n\npursuant to the provisions of subsection C of Section\n\n346 of this title or to a licensee of such a tribe or\n\nnation, upon which the payment in lieu of taxes\n\nrequired by the compact has been paid, or\n\nb. a federally recognized Indian tribe or nation or to a\n\nlicensee of such a tribe or nation upon which the tax\n\nlevied pursuant to the provisions of Section 349.1 or\n\nSection 426 of this title has been paid;\n\n9. Leases of aircraft upon which the owners have paid the\n\naircraft excise tax levied by Section 6001 et seq. of this title or\n\nwhich are specifically exempt from such tax pursuant to the\n\nprovisions of Section 6003 of this title;\n\n10. The sale of low-speed or medium-speed electrical vehicles\n\non which the Oklahoma Motor Vehicle Excise Tax levied in Section\n\n2101 et seq. of this title has been or will be paid;\n\n11. Effective January 1, 2005, sales of cigarettes on which the\n\ntax levied in Section 301 et seq. of this title or tobacco products\n\non which the tax levied in Section 401 et seq. of this title has\n\nbeen paid; and\n\n12. Sales of electricity at charging stations as defined by\n\nSection 6502 of this title when the electricity is sold by a\n\ncharging station owner or operator for purposes of charging an\n\nelectric vehicle as defined by Section 6502 of this title and the\n\ntax imposed pursuant to Section 6504 of this title is collected and\n\nremitted to the Oklahoma Tax Commission.","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":"2f440e23073b17c0b1a25cadd655e7db4cf4ee3ccd854d2c5404d6f65489c9e0","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1354.9","next":"us-ok/okla.-stat.-tit.-68-68-1355.1"},"notice":"GroundRules: Original legal text. Not legal advice."}