{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1357.9","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1357.9","heading":"Service transactions among related entities -","body":"Exemptions.\n\nA. There are exempt from the taxes imposed by Section 1351 et\n\nseq. of Title 68 of the Oklahoma Statutes service transactions among\n\nrelated entities.\n\nB. For purposes of this section, \"related entity\" includes\n\npersons as defined by subsection (b) of Section 267 of the Internal\n\nRevenue Code.\n\nC. An exemption authorized by this section does not apply to a\n\nservice that would have been taxable under Section 1351 et seq. of\n\nTitle 68 of the Oklahoma Statutes as it existed on July 1, 2003.\n\nD. Services that are exempt under this section may not be\n\npurchased for resale by the providing company.\n\nE. Tangible personal property that is transferred as an\n\nintegral part of a service exempted under this section may not be\n\npurchased for resale by the providing company.","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":"b4543ebd8e761661e821e05274a111ee1b5a7e2a10c2299b59e8aff225998efa","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1357.7","next":"us-ok/okla.-stat.-tit.-68-68-1357v1"},"notice":"GroundRules: Original legal text. Not legal advice."}