{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1357v4","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1357v4","heading":"Exemptions – General","body":"Exemptions – General.\n\nThere are hereby specifically exempted from the tax levied by\n\nthe Oklahoma Sales Tax Code:\n\n1. Transportation of school pupils to and from elementary\n\nschools or high schools in motor or other vehicles;\n\n2. Transportation of persons where the fare of each person does\n\nnot exceed One Dollar ($1.00), or local transportation of persons\n\nwithin the corporate limits of a municipality except by taxicabs;\n\n3. Sales for resale to persons engaged in the business of\n\nreselling the articles purchased, whether within or without the\n\nstate, provided that such sales to residents of this state are made\n\nto persons to whom sales tax permits have been issued as provided in\n\nthe Oklahoma Sales Tax Code. This exemption shall not apply to the\n\nsales of articles made to persons holding permits when such persons\n\npurchase items for their use and which they are not regularly\n\nengaged in the business of reselling; neither shall this exemption\n\napply to sales of tangible personal property to peddlers, solicitors\n\nand other salespersons who do not have an established place of\n\nbusiness and a sales tax permit. The exemption provided by this\n\nparagraph shall apply to sales of motor fuel or diesel fuel to a\n\nGroup Five vendor, but the use of such motor fuel or diesel fuel by\n\nthe Group Five vendor shall not be exempt from the tax levied by the\n\nOklahoma Sales Tax Code. The purchase of motor fuel or diesel fuel\n\nis exempt from sales tax when the motor fuel is for shipment outside\n\nthis state and consumed by a common carrier by rail in the conduct\n\nof its business. The sales tax shall apply to the purchase of motor\n\nfuel or diesel fuel in Oklahoma by a common carrier by rail when\n\nsuch motor fuel is purchased for fueling, within this state, of any\n\nlocomotive or other motorized flanged wheel equipment;\n\n4. Sales of advertising space in newspapers and periodicals;\n\n5. Sales of programs relating to sporting and entertainment\n\nevents, and sales of advertising on billboards (including signage,\n\nposters, panels, marquees, or on other similar surfaces, whether\n\nindoors or outdoors) or in programs relating to sporting and\n\nentertainment events, and sales of any advertising, to be displayed\n\nat or in connection with a sporting event, via the Internet,\n\nelectronic display devices, or through public address or broadcast\n\nsystems. The exemption authorized by this paragraph shall be\n\neffective for all sales made on or after January 1, 2001;\n\n6. Sales of any advertising, other than the advertising\n\ndescribed by paragraph 5 of this section, via the Internet,\n\nelectronic display devices, or through the electronic media,\n\nincluding radio, public address or broadcast systems, television\n\n(whether through closed circuit broadcasting systems or otherwise),\n\nand cable and satellite television, and the servicing of any\n\nadvertising devices;\n\n7. Eggs, feed, supplies, machinery and equipment purchased by\n\npersons regularly engaged in the business of raising worms, fish,\n\nany insect or any other form of terrestrial or aquatic animal life\n\nand used for the purpose of raising same for marketing. This\n\nexemption shall only be granted and extended to the purchaser when\n\nthe items are to be used and in fact are used in the raising of\n\nanimal life as set out above. Each purchaser shall certify, in\n\nwriting, on the invoice or sales ticket retained by the vendor that\n\nthe purchaser is regularly engaged in the business of raising such\n\nanimal life and that the items purchased will be used only in such\n\nbusiness. The vendor shall certify to the Oklahoma Tax Commission\n\nthat the price of the items has been reduced to grant the full\n\nbenefit of the exemption. Violation hereof by the purchaser or\n\nvendor shall be a misdemeanor;\n\n8. Sale of natural or artificial gas and electricity, and\nnd that the items purchased will be used only in such\n\nbusiness. The vendor shall certify to the Oklahoma Tax Commission\n\nthat the price of the items has been reduced to grant the full\n\nbenefit of the exemption. Violation hereof by the purchaser or\n\nvendor shall be a misdemeanor;\n\n8. Sale of natural or artificial gas and electricity, and\n\nassociated delivery or transmission services, when sold exclusively\n\nfor residential use. Provided, this exemption shall not apply to\n\nany sales tax levied by a city or town, or a county, or any other\n\njurisdiction in this state;\n\n9. In addition to the exemptions authorized by Section 1357.6\n\nof this title, sales of drugs sold pursuant to a prescription\n\nwritten for the treatment of human beings by a person licensed to\n\nprescribe the drugs, and sales of insulin and medical oxygen.\n\nProvided, this exemption shall not apply to over-the-counter drugs;\n\n10. Transfers of title or possession of empty, partially\n\nfilled, or filled returnable oil and chemical drums to any person\n\nwho is not regularly engaged in the business of selling, reselling\n\nor otherwise transferring empty, partially filled, or filled\n\nreturnable oil drums;\n\n11. Sales of one-way utensils, paper napkins, paper cups,\n\ndisposable hot containers and other one-way carry out materials to a\n\nvendor of meals or beverages;\n\n12. Sales of food or food products for home consumption which\n\nare purchased in whole or in part with coupons issued pursuant to\n\nthe federal food stamp program as authorized by Sections 2011\n\nthrough 2029 of Title 7 of the United States Code, as to that\n\nportion purchased with such coupons. The exemption provided for\n\nsuch sales shall be inapplicable to such sales upon the effective\n\ndate of any federal law that removes the requirement of the\n\nexemption as a condition for participation by the state in the\n\nfederal food stamp program;\n\n13. Sales of food or food products, or any equipment or\n\nsupplies used in the preparation of the food or food products to or\n\nby an organization which:\n\na. is exempt from taxation pursuant to the provisions of\n\nSection 501(c)(3) of the Internal Revenue Code, 26\n\nU.S.C., Section 501(c)(3), and which provides and\n\ndelivers prepared meals for home consumption to\n\nelderly or homebound persons as part of a program\n\ncommonly known as “Meals on Wheels” or “Mobile Meals”,\n\nor\n\nb. is exempt from taxation pursuant to the provisions of\n\nSection 501(c)(3) of the Internal Revenue Code, 26\n\nU.S.C., Section 501(c)(3), and which receives federal\n\nfunding pursuant to the Older Americans Act of 1965,\n\nas amended, for the purpose of providing nutrition\n\nprograms for the care and benefit of elderly persons;\n\n14. a. Sales of tangible personal property or services to or\n\nby organizations which are exempt from taxation\n\npursuant to the provisions of Section 501(c)(3) of the\n\nInternal Revenue Code, 26 U.S.C., Section 501(c)(3),\n\nand:\n\n(1) are primarily involved in the collection and\n\ndistribution of food and other household products\n\nto other organizations that facilitate the\n\ndistribution of such products to the needy and\n\nsuch distributee organizations are exempt from\n\ntaxation pursuant to the provisions of Section\n\n501(c)(3) of the Internal Revenue Code, 26\n\nU.S.C., Section 501(c)(3), or\n26 U.S.C., Section 501(c)(3),\n\nand:\n\n(1) are primarily involved in the collection and\n\ndistribution of food and other household products\n\nto other organizations that facilitate the\n\ndistribution of such products to the needy and\n\nsuch distributee organizations are exempt from\n\ntaxation pursuant to the provisions of Section\n\n501(c)(3) of the Internal Revenue Code, 26\n\nU.S.C., Section 501(c)(3), or\n\n(2) facilitate the distribution of such products to\n\nthe needy.\n\nb. Sales made in the course of business for profit or\n\nsavings, competing with other persons engaged in the\n\nsame or similar business shall not be exempt under\n\nthis paragraph;\n\n15. Sales of tangible personal property or services to\n\nchildren’s homes which are located on church-owned property and are\n\noperated by organizations exempt from taxation pursuant to the\n\nprovisions of the Internal Revenue Code, 26 U.S.C., Section\n\n501(c)(3);\n\n16. Sales of computers, data processing equipment, related\n\nperipherals and telephone, telegraph or telecommunications service\n\nand equipment for use in a qualified aircraft maintenance or\n\nmanufacturing facility. For purposes of this paragraph, “qualified\n\naircraft maintenance or manufacturing facility” means a new or\n\nexpanding facility primarily engaged in aircraft repair, building or\n\nrebuilding whether or not on a factory basis, whose total cost of\n\nconstruction exceeds the sum of Five Million Dollars ($5,000,000.00)\n\nand which employs at least two hundred fifty (250) new full-time-\n\nequivalent employees, as certified by the Oklahoma Employment\n\nSecurity Commission, upon completion of the facility. In order to\n\nqualify for the exemption provided for by this paragraph, the cost\n\nof the items purchased by the qualified aircraft maintenance or\n\nmanufacturing facility shall equal or exceed the sum of Two Million\n\nDollars ($2,000,000.00);\n\n17. Sales of tangible personal property consumed or\n\nincorporated in the construction or expansion of a qualified\n\naircraft maintenance or manufacturing facility as defined in\n\nparagraph 16 of this section. For purposes of this paragraph, sales\n\nmade to a contractor or subcontractor that has previously entered\n\ninto a contractual relationship with a qualified aircraft\n\nmaintenance or manufacturing facility for construction or expansion\n\nof such a facility shall be considered sales made to a qualified\n\naircraft maintenance or manufacturing facility;\n\n18. Sales of the following telecommunications services:\n\na. Interstate and International “800 service”. “800\n\nservice” means a “telecommunications service” that\n\nallows a caller to dial a toll-free number without\n\nincurring a charge for the call. The service is\n\ntypically marketed under the name “800”, “855”, “866”,\n\n“877”, and “888” toll-free calling, and any subsequent\n\nnumbers designated by the Federal Communications\n\nCommission, or\n\nb. Interstate and International “900 service”. “900\n\nservice” means an inbound toll “telecommunications\n\nservice” purchased by a subscriber that allows the\n\nsubscriber’s customers to call in to the subscriber’s\n\nprerecorded announcement or live service. “900\n\nservice” does not include the charge for: collection\n\nservices provided by the seller of the\n\n“telecommunications services” to the subscriber, or\n\nservice or product sold by the subscriber to the\n\nsubscriber’s customer. The service is typically\n\nmarketed under the name “900” service, and any\n\nsubsequent numbers designated by the Federal\n\nCommunications Commission,\n\nc. Interstate and International “private communications\n\nservice”. “Private communications service” means a\n\n“telecommunications service” that entitles the\n\ncustomer to exclusive or priority use of a\n\ncommunications channel or group of channels between or\n\namong termination points, regardless of the manner in\n\nwhich such channel or channels are connected, and\n\nincludes switching capacity, extension lines,\nstate and International “private communications\n\nservice”. “Private communications service” means a\n\n“telecommunications service” that entitles the\n\ncustomer to exclusive or priority use of a\n\ncommunications channel or group of channels between or\n\namong termination points, regardless of the manner in\n\nwhich such channel or channels are connected, and\n\nincludes switching capacity, extension lines,\n\nstations, and any other associated services that are\n\nprovided in connection with the use of such channel or\n\nchannels,\n\nd. “Value-added nonvoice data service”. “Value-added\n\nnonvoice data service” means a service that otherwise\n\nmeets the definition of “telecommunications services”\n\nin which computer processing applications are used to\n\nact on the form, content, code, or protocol of the\n\ninformation or data primarily for a purpose other than\n\ntransmission, conveyance or routing,\n\ne. Interstate and International telecommunications\n\nservice which is:\n\n(1) rendered by a company for private use within its\n\norganization, or\n\n(2) used, allocated, or distributed by a company to\n\nits affiliated group,\n\nf. Regulatory assessments and charges, including charges\n\nto fund the Oklahoma Universal Service Fund, the\n\nOklahoma Lifeline Fund and the Oklahoma High Cost\n\nFund, and\n\ng. Telecommunications nonrecurring charges, including but\n\nnot limited to the installation, connection, change or\n\ninitiation of telecommunications services which are\n\nnot associated with a retail consumer sale;\n\n19. Sales of railroad track spikes manufactured and sold for\n\nuse in this state in the construction or repair of railroad tracks,\n\nswitches, sidings and turnouts;\n\n20. Sales of aircraft and aircraft parts provided such sales\n\noccur at a qualified aircraft maintenance facility. As used in this\n\nparagraph, “qualified aircraft maintenance facility” means a\n\nfacility operated by an air common carrier, including one or more\n\ncomponent overhaul support buildings or structures in an area owned,\n\nleased or controlled by the air common carrier, at which there were\n\nemployed at least two thousand (2,000) full-time-equivalent\n\nemployees in the preceding year as certified by the Oklahoma\n\nEmployment Security Commission and which is primarily related to the\n\nfabrication, repair, alteration, modification, refurbishing,\n\nmaintenance, building or rebuilding of commercial aircraft or\n\naircraft parts used in air common carriage. For purposes of this\n\nparagraph, “air common carrier” shall also include members of an\n\naffiliated group as defined by Section 1504 of the Internal Revenue\n\nCode, 26 U.S.C., Section 1504. Beginning July 1, 2012, sales of\n\nmachinery, tools, supplies, equipment and related tangible personal\n\nproperty and services used or consumed in the repair, remodeling or\n\nmaintenance of aircraft, aircraft engines, or aircraft component\n\nparts which occur at a qualified aircraft maintenance facility;\n\n21. Sales of machinery and equipment purchased and used by\n\npersons and establishments primarily engaged in computer services\n\nand data processing:\n\na. as defined under Industrial Group Numbers 7372 and\n\n7373 of the Standard Industrial Classification (SIC)\n\nManual, latest version, which derive at least fifty\n\npercent (50%) of their annual gross revenues from the\n\nsale of a product or service to an out-of-state buyer\n\nor consumer, and\n\nb. as defined under Industrial Group Number 7374 of the\n\nSIC Manual, latest version, which derive at least\n\neighty percent (80%) of their annual gross revenues\n\nfrom the sale of a product or service to an out-of-\n\nstate buyer or consumer.\n\nEligibility for the exemption set out in this paragraph shall be\n\nestablished, subject to review by the Tax Commission, by annually\n\nfiling an affidavit with the Tax Commission stating that the\n\nfacility so qualifies and such information as required by the Tax\nfrom the sale of a product or service to an out-of-\n\nstate buyer or consumer.\n\nEligibility for the exemption set out in this paragraph shall be\n\nestablished, subject to review by the Tax Commission, by annually\n\nfiling an affidavit with the Tax Commission stating that the\n\nfacility so qualifies and such information as required by the Tax\n\nCommission. For purposes of determining whether annual gross\n\nrevenues are derived from sales to out-of-state buyers or consumers,\n\nall sales to the federal government shall be considered to be to an\n\nout-of-state buyer or consumer;\n\n22. Sales of prosthetic devices to an individual for use by\n\nsuch individual. For purposes of this paragraph, “prosthetic\n\ndevice” shall have the same meaning as provided in Section 1357.6 of\n\nthis title, but shall not include corrective eye glasses, contact\n\nlenses or hearing aids;\n\n23. Sales of tangible personal property or services to a motion\n\npicture or television production company to be used or consumed in\n\nconnection with an eligible production. For purposes of this\n\nparagraph, “eligible production” means a documentary, special, music\n\nvideo, or a television commercial or television program that will\n\nserve as a pilot for or be a segment of an ongoing dramatic or\n\nsituation comedy series filmed or taped for network or national or\n\nregional syndication or a feature-length motion picture intended for\n\ntheatrical release or for network or national or regional\n\nsyndication or broadcast. The provisions of this paragraph shall\n\napply to sales occurring on or after July 1, 1996. In order to\n\nqualify for the exemption, the motion picture or television\n\nproduction company shall file any documentation and information\n\nrequired to be submitted pursuant to rules promulgated by the Tax\n\nCommission;\n\n24. Sales of diesel fuel sold for consumption by commercial\n\nvessels, barges and other commercial watercraft;\n\n25. Sales of tangible personal property or services to tax-\n\nexempt independent nonprofit biomedical research foundations that\n\nprovide educational programs for Oklahoma science students and\n\nteachers and to tax-exempt independent nonprofit community blood\n\nbanks headquartered in this state;\n\n26. Effective May 6, 1992, sales of wireless telecommunications\n\nequipment to a vendor who subsequently transfers the equipment at no\n\ncharge or for a discounted charge to a consumer as part of a\n\npromotional package or as an inducement to commence or continue a\n\ncontract for wireless telecommunications services;\n\n27. Effective January 1, 1991, leases of rail transportation\n\ncars to haul coal to coal-fired plants located in this state which\n\ngenerate electric power;\n\n28. Beginning July 1, 2005, sales of aircraft engine repairs,\n\nmodification, and replacement parts, sales of aircraft frame repairs\n\nand modification, aircraft interior modification, and paint, and\n\nsales of services employed in the repair, modification and\n\nreplacement of parts of aircraft engines, aircraft frame and\n\ninterior repair and modification, and paint;\n\n29. Sales of materials and supplies to the owner or operator of\n\na ship, motor vessel or barge that is used in interstate or\n\ninternational commerce if the materials and supplies:\n\na. are loaded on the ship, motor vessel or barge and used\n\nin the maintenance and operation of the ship, motor\n\nvessel or barge, or\n\nb. enter into and become component parts of the ship,\n\nmotor vessel or barge;\n\n30. Sales of tangible personal property made at estate sales at\n\nwhich such property is offered for sale on the premises of the\n\nformer residence of the decedent by a person who is not required to\n\nbe licensed pursuant to the Transient Merchant Licensing Act, or who\n\nis not otherwise required to obtain a sales tax permit for the sale\n\nof such property pursuant to the provisions of Section 1364 of this\n\ntitle; provided:\npersonal property made at estate sales at\n\nwhich such property is offered for sale on the premises of the\n\nformer residence of the decedent by a person who is not required to\n\nbe licensed pursuant to the Transient Merchant Licensing Act, or who\n\nis not otherwise required to obtain a sales tax permit for the sale\n\nof such property pursuant to the provisions of Section 1364 of this\n\ntitle; provided:\n\na. such sale or event may not be held for a period\n\nexceeding three (3) consecutive days,\n\nb. the sale must be conducted within six (6) months of\n\nthe date of death of the decedent, and\n\nc. the exemption allowed by this paragraph shall not be\n\nallowed for property that was not part of the\n\ndecedent’s estate;\n\n31. Beginning January 1, 2004, sales of electricity and\n\nassociated delivery and transmission services, when sold exclusively\n\nfor use by an oil and gas operator for reservoir dewatering projects\n\nand associated operations commencing on or after July 1, 2003, in\n\nwhich the initial water-to-oil ratio is greater than or equal to\n\nfive-to-one water-to-oil, and such oil and gas development projects\n\nhave been classified by the Corporation Commission as a reservoir\n\ndewatering unit;\n\n32. Sales of prewritten computer software that is delivered\n\nelectronically. For purposes of this paragraph, “delivered\n\nelectronically” means delivered to the purchaser by means other than\n\ntangible storage media;\n\n33. Sales of modular dwelling units when built at a production\n\nfacility and moved in whole or in parts, to be assembled on-site,\n\nand permanently affixed to the real property and used for\n\nresidential or commercial purposes. The exemption provided by this\n\nparagraph shall equal forty-five percent (45%) of the total sales\n\nprice of the modular dwelling unit. For purposes of this paragraph,\n\n“modular dwelling unit” means a structure that is not subject to the\n\nmotor vehicle excise tax imposed pursuant to Section 2103 of this\n\ntitle;\n\n34. Sales of tangible personal property or services to persons\n\nwho are residents of Oklahoma and have been honorably discharged\n\nfrom active service in any branch of the Armed Forces of the United\n\nStates or Oklahoma National Guard and who have been certified by the\n\nUnited States Department of Veterans Affairs or its successor to be\n\nin receipt of disability compensation at the one-hundred-percent\n\nrate and the disability shall be permanent and have been sustained\n\nthrough military action or accident or resulting from disease\n\ncontracted while in such active service or the surviving spouse of\n\nsuch person if the person is deceased and the spouse has not\n\nremarried; provided, sales for the benefit of the person to a spouse\n\nof the eligible person or to a member of the household in which the\n\neligible person resides and who is authorized to make purchases on\n\nthe person’s behalf, when such eligible person is not present at the\n\nsale, shall also be exempt for purposes of this paragraph. The\n\nOklahoma Tax Commission shall issue a separate exemption card to a\n\nspouse of an eligible person or to a member of the household in\n\nwhich the eligible person resides who is authorized to make\n\npurchases on the person’s behalf, if requested by the eligible\n\nperson. Sales qualifying for the exemption authorized by this\n\nparagraph shall not exceed Twenty-five Thousand Dollars ($25,000.00)\n\nper year per individual while the disabled veteran is living. Sales\n\nqualifying for the exemption authorized by this paragraph shall not\n\nexceed One Thousand Dollars ($1,000.00) per year for an unremarried\n\nsurviving spouse. Upon request of the Tax Commission, a person\n\nasserting or claiming the exemption authorized by this paragraph\n\nshall provide a statement, executed under oath, that the total sales\n\namounts for which the exemption is applicable have not exceeded\n\nTwenty-five Thousand Dollars ($25,000.00) per year per living\nnot\n\nexceed One Thousand Dollars ($1,000.00) per year for an unremarried\n\nsurviving spouse. Upon request of the Tax Commission, a person\n\nasserting or claiming the exemption authorized by this paragraph\n\nshall provide a statement, executed under oath, that the total sales\n\namounts for which the exemption is applicable have not exceeded\n\nTwenty-five Thousand Dollars ($25,000.00) per year per living\n\ndisabled veteran or One Thousand Dollars ($1,000.00) per year for an\n\nunremarried surviving spouse. If the amount of such exempt sales\n\nexceeds such amount, the sales tax in excess of the authorized\n\namount shall be treated as a direct sales tax liability and may be\n\nrecovered by the Tax Commission in the same manner provided by law\n\nfor other taxes, including penalty and interest;\n\n35. Sales of electricity to the operator, specifically\n\ndesignated by the Corporation Commission, of a spacing unit or lease\n\nfrom which oil is produced or attempted to be produced using\n\nenhanced recovery methods, including, but not limited to, increased\n\npressure in a producing formation through the use of water or\n\nsaltwater if the electrical usage is associated with and necessary\n\nfor the operation of equipment required to inject or circulate\n\nfluids in a producing formation for the purpose of forcing oil or\n\npetroleum into a wellbore for eventual recovery and production from\n\nthe wellhead. In order to be eligible for the sales tax exemption\n\nauthorized by this paragraph, the total content of oil recovered\n\nafter the use of enhanced recovery methods shall not exceed one\n\npercent (1%) by volume. The exemption authorized by this paragraph\n\nshall be applicable only to the state sales tax rate and shall not\n\nbe applicable to any county or municipal sales tax rate;\n\n36. Sales of intrastate charter and tour bus transportation.\n\nAs used in this paragraph, “intrastate charter and tour bus\n\ntransportation” means the transportation of persons from one\n\nlocation in this state to another location in this state in a motor\n\nvehicle which has been constructed in such a manner that it may\n\nlawfully carry more than eighteen persons, and which is ordinarily\n\nused or rented to carry persons for compensation. Provided, this\n\nexemption shall not apply to regularly scheduled bus transportation\n\nfor the general public;\n\n37. Sales of vitamins, minerals and dietary supplements by a\n\nlicensed chiropractor to a person who is the patient of such\n\nchiropractor at the physical location where the chiropractor\n\nprovides chiropractic care or services to such patient. The\n\nprovisions of this paragraph shall not be applicable to any drug,\n\nmedicine or substance for which a prescription by a licensed\n\nphysician is required;\n\n38. Sales of goods, wares, merchandise, tangible personal\n\nproperty, machinery and equipment to a web search portal located in\n\nthis state which derives at least eighty percent (80%) of its annual\n\ngross revenue from the sale of a product or service to an out-of-\n\nstate buyer or consumer. For purposes of this paragraph, “web\n\nsearch portal” means an establishment classified under NAICS code\n\n519130 which operates websites that use a search engine to generate\n\nand maintain extensive databases of Internet addresses and content\n\nin an easily searchable format;\n\n39. Sales of tangible personal property consumed or\n\nincorporated in the construction or expansion of a facility for a\n\ncorporation organized under Section 437 et seq. of Title 18 of the\n\nOklahoma Statutes as a rural electric cooperative. For purposes of\n\nthis paragraph, sales made to a contractor or subcontractor that has\n\npreviously entered into a contractual relationship with a rural\n\nelectric cooperative for construction or expansion of a facility\n\nshall be considered sales made to a rural electric cooperative;\n\n40. Sales of tangible personal property or services to a\n\nbusiness primarily engaged in the repair of consumer electronic\npurposes of\n\nthis paragraph, sales made to a contractor or subcontractor that has\n\npreviously entered into a contractual relationship with a rural\n\nelectric cooperative for construction or expansion of a facility\n\nshall be considered sales made to a rural electric cooperative;\n\n40. Sales of tangible personal property or services to a\n\nbusiness primarily engaged in the repair of consumer electronic\n\ngoods, including, but not limited to, cell phones, compact disc\n\nplayers, personal computers, MP3 players, digital devices for the\n\nstorage and retrieval of information through hard-wired or wireless\n\ncomputer or Internet connections, if the devices are sold to the\n\nbusiness by the original manufacturer of such devices and the\n\ndevices are repaired, refitted or refurbished for sale by the entity\n\nqualifying for the exemption authorized by this paragraph directly\n\nto retail consumers or if the devices are sold to another business\n\nentity for sale to retail consumers;\n\n41. On or after July 1, 2019, and prior to July 1, 2024, sales\n\nor leases of rolling stock when sold or leased by the manufacturer,\n\nregardless of whether the purchaser is a public services corporation\n\nengaged in business as a common carrier of property or passengers by\n\nrailway, for use or consumption by a common carrier directly in the\n\nrendition of public service. For purposes of this paragraph,\n\n“rolling stock” means locomotives, autocars and railroad cars and\n\n“sales or leases” includes railroad car maintenance and retrofitting\n\nof railroad cars for their further use only on the railways;\n\n42. Sales of gold, silver, platinum, palladium or other bullion\n\nitems such as coins and bars and legal tender of any nation, which\n\nlegal tender is sold according to its value as precious metal or as\n\nan investment. As used in the paragraph, “bullion” means any\n\nprecious metal, including, but not limited to, gold, silver,\n\nplatinum and palladium, that is in such a state or condition that\n\nits value depends upon its precious metal content and not its form.\n\nThe exemption authorized by this paragraph shall not apply to\n\nfabricated metals that have been processed or manufactured for\n\nartistic use or as jewelry; and\n\n43. Subject to the other requirements of this paragraph and the\n\nrequirements of Section 1357.21 of this title, sale, lease, rental,\n\nstorage, use or other consumption of qualifying broadband equipment\n\nby providers of Internet service or subsidiaries if the property is\n\ndirectly used or consumed by the provider or subsidiary in or during\n\nthe distribution of broadband Internet service. The Legislature\n\nfinds that pursuant to the provisions of subsection H of Section\n\n1357.21 of this title, the provisions of this paragraph were\n\noriginally made contingent upon the enactment of an incentive award\n\nformula. Notwithstanding the failure to fulfill the condition as\n\nprescribed by subsection H of Section 1357.21 of this title, as\n\noriginally enacted, the provisions of this paragraph shall be\n\noperative on and after the effective date of this act.","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":"7a76937f3c20edad332f2215aeb1af42068526952e56ab989ce8d62c273908a3","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1357v3","next":"us-ok/okla.-stat.-tit.-68-68-1357v5"},"notice":"GroundRules: Original legal text. Not legal advice."}