{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1358","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1358","heading":"Exemptions - Agriculture","body":"Exemptions – Agriculture.\n\nA. There are hereby specifically exempted from the tax levied\n\nby Section 1350 et seq. of this title:\n\n1. Sales of agricultural products produced in this state by the\n\nproducer thereof directly to the consumer or user when such articles\n\nare sold at or from a farm and not from some other place of\n\nbusiness, as follows:\n\na. farm, orchard or garden products, and\n\nb. dairy products sold by a dairy producer or farmer who\n\nowns all the cows from which the dairy products\n\noffered for sale are produced;\n\nprovided, the provisions of this paragraph shall not be construed as\n\nexempting sales by florists, nursery operators or chicken\n\nhatcheries, or sales of dairy products by any other business except\n\nas set out herein;\n\n2. Livestock, including cattle, horses, mules or other domestic\n\nor draft animals, sold by the producer by private treaty or at a\n\nspecial livestock sale;\n\n3. Sale of baby chicks, turkey poults and starter pullets used\n\nin the commercial production of chickens, turkeys and eggs, provided\n\nthat the purchaser certifies, in writing, on the copy of the invoice\n\nor sales ticket to be retained by the vendor that the pullets will\n\nbe used primarily for egg production;\n\n4. Sale of salt, grains, tankage, oyster shells, mineral\n\nsupplements, limestone and other generally recognized animal feeds\n\nfor the following purposes and subject to the following limitations:\n\na. feed which is fed to poultry and livestock, including\n\nbreeding stock and wool-bearing stock, for the purpose\n\nof producing eggs, poultry, milk or meat for human\n\nconsumption,\n\nb. feed purchased in Oklahoma for the purpose of being\n\nfed to and which is fed by the purchaser to horses,\n\nmules or other domestic or draft animals used directly\n\nin the producing and marketing of agricultural\n\nproducts, and\n\nc. any stock tonics, water purifying products, stock\n\nsprays, disinfectants or other such agricultural\n\nsupplies.\n\n“Poultry” shall not be construed to include any fowl other than\n\ndomestic fowl kept and raised for the market or production of eggs.\n\n“Livestock” shall not be construed to include any pet animals such\n\nas dogs, cats, birds or such other fur-bearing animals. This\n\nexemption shall only be granted and extended where the purchaser of\n\nfeed that is to be used and in fact is used for a purpose that would\n\nbring about an exemption hereunder executes an invoice or sales\n\nticket in duplicate on a form to be prescribed by the Oklahoma Tax\n\nCommission. The purchaser may demand and receive a copy of the\n\ninvoice or sales ticket and the vendor shall retain a copy;\n\n5. Sales of items to be and in fact used in the production of\n\nagricultural products. Sale of the following items shall be subject\n\nto the following limitations:\n\na. sales of agricultural fertilizer to any person\n\nregularly engaged, for profit, in the business of\n\nfarming or ranching,\n\nb. sales of agricultural fertilizer to any person engaged\n\nin the business of applying such materials on a\n\ncontract or custom basis to land owned or leased and\n\noperated by persons regularly engaged, for profit, in\n\nthe business of farming or ranching. In addition to\n\nproviding the vendor proof of eligibility as provided\n\nin Section 1358.1 of this title, the purchaser shall\n\nprovide the name or names of such owner or lessee and\n\noperator and the location of the lands on which said\n\nmaterials are to be applied to each such land,\n\nc. sales of agricultural fertilizer, pharmaceuticals and\n\nbiologicals to persons engaged in the business of\n\napplying such materials on a contract or custom basis\n\nshall not be considered to be sales to contractors\n\nunder this article, and said sales shall not be\n\nconsidered to be taxable sales within the meaning of\n\nthe Oklahoma Sales Tax Code. As used in this section,\n\n\"agricultural fertilizer\", \"pharmaceuticals\" and\nal fertilizer, pharmaceuticals and\n\nbiologicals to persons engaged in the business of\n\napplying such materials on a contract or custom basis\n\nshall not be considered to be sales to contractors\n\nunder this article, and said sales shall not be\n\nconsidered to be taxable sales within the meaning of\n\nthe Oklahoma Sales Tax Code. As used in this section,\n\n\"agricultural fertilizer\", \"pharmaceuticals\" and\n\n\"biologicals\" mean any substance sold and used for\n\nsoil enrichment or soil corrective purposes or for\n\npromoting the growth and productivity of plants or\n\nanimals,\n\nd. sales of agricultural seed or plants to any person\n\nregularly engaged, for profit, in the business of\n\nfarming or ranching. This section shall not be\n\nconstrued as exempting from sales tax, seed which is\n\npackaged and sold for use in noncommercial flower and\n\nvegetable gardens, and\n\ne. sales of agricultural chemical pesticides to any\n\nperson regularly engaged, for profit, in the business\n\nof farming or ranching. For the purposes of this\n\nsubparagraph, \"agricultural chemical pesticides\" shall\n\ninclude any substance or mixture of substances\n\nintended for preventing, destroying, repelling or\n\nmitigating any insect, snail, slug, rodent, bird,\n\nnematode, fungus, weed or any other form of\n\nterrestrial or aquatic plant or animal life or virus,\n\nbacteria or other microorganism, except viruses,\n\nbacteria or other microorganisms on or in living man,\n\nor any substance or mixture of substances intended for\n\nuse as a plant regulator, defoliant or desiccant.\n\nThe exemption provided in this paragraph shall only be granted\n\nand extended to the purchaser where the items are to be used and in\n\nfact are used in the production of agricultural products;\n\n6. Sale of farm machinery, repair parts thereto or fuel, oil,\n\nlubricants and other substances used for operation and maintenance\n\nof the farm machinery to be used directly on a farm or ranch in the\n\nproduction, cultivation, planting, sowing, harvesting, processing,\n\nspraying, preservation or irrigation of any livestock, poultry,\n\nagricultural or dairy products produced from such lands. The\n\nexemption specified in this paragraph shall apply to such farm\n\nmachinery, repair parts or fuel, oil, lubricants and other\n\nsubstances used by persons engaged in the business of custom\n\nproduction, cultivation, planting, sowing, harvesting, processing,\n\nspraying, preservation, or irrigation of any livestock, poultry,\n\nagricultural, or dairy products for farmers or ranchers. The\n\nexemption provided for herein shall not apply to motor vehicles;\n\n7. Sales of supplies, machinery and equipment to persons\n\nregularly engaged in the business of raising evergreen trees for\n\nretail sale in which such trees are cut down on the premises by the\n\nconsumer purchasing such tree. This exemption shall only be granted\n\nand extended when the items in fact are used in the raising of such\n\nevergreen trees; and\n\n8. Sales of materials, supplies and equipment to an\n\nagricultural permit holder or to any person with whom the permit\n\nholder has contracted to construct facilities which are or which\n\nwill be used directly in the production of any livestock, including,\n\nbut not limited to, facilities used in the production and storage of\n\nfeed for livestock owned by the permit holder. Any person making\n\npurchases on behalf of the agricultural permit holder shall certify,\n\nin writing, on the copy of the invoice or sales ticket to be\n\nretained by the vendor that the purchases are made for and on behalf\n\nof such permit holder and set out the name and permit number of such\n\nholder. Any person who wrongfully or erroneously certifies that\n\npurchases are for an agricultural permit holder or who otherwise\n\nviolates this subsection shall be guilty of a misdemeanor and upon\n\nconviction thereof shall be punishable by a fine of an amount equal\n\nto double the amount of sales tax involved or imprisonment in the\nsuch permit holder and set out the name and permit number of such\n\nholder. Any person who wrongfully or erroneously certifies that\n\npurchases are for an agricultural permit holder or who otherwise\n\nviolates this subsection shall be guilty of a misdemeanor and upon\n\nconviction thereof shall be punishable by a fine of an amount equal\n\nto double the amount of sales tax involved or imprisonment in the\n\ncounty jail for not more than sixty (60) days or by both such fine\n\nand imprisonment.\n\nB. As used in this section and Section 1358.1 of this title:\n\n1. “Agricultural products” shall include horses; and\n\n2. “Ranching” or “ranch” shall include the business, or\n\nfacilities for the business, of raising horses.\n\nProvided, sales of items at race meetings as defined in Section\n\n200.1 of Title 3A of the Oklahoma Statutes shall not be exempt\n\npursuant to the provisions of this section and Section 1358.1 of\n\nthis title.","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":"ce3b4f029ce64bfa900ba794d9dca61aa621354fb1ce73ee5475dcece52b881b","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1357v5","next":"us-ok/okla.-stat.-tit.-68-68-1358.1"},"notice":"GroundRules: Original legal text. Not legal advice."}