{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1359.2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1359.2","heading":"Manufacturer exemption permit","body":"A. In order to qualify for the exemption authorized in\n\nparagraph 1 of Section 1359 of Title 68 of the Oklahoma Statutes, at\n\nthe time of sale, the person to whom the sale is made, provided the\n\npurchaser is a resident of this state, shall be required to furnish\n\nthe vendor proof of eligibility for the exemption as required by\n\nthis section. All vendors shall honor the proof of eligibility for\n\nsales tax exemption as authorized under this section, and sales to a\n\nperson providing such proof shall be exempt from the tax levied by\n\nSection 1350 et seq. of Title 68 of the Oklahoma Statutes.\n\nB. Each resident manufacturer wishing to claim the exemption\n\nauthorized in paragraph 1 of Section 1359 of Title 68 of the\n\nOklahoma Statutes shall be required to secure from the Oklahoma Tax\n\nCommission a manufacturer exemption permit, the size and design of\n\nwhich shall be prescribed by the Tax Commission. This permit shall\n\nconstitute proof of eligibility for the exemption provided in\n\nparagraph 1 of Section 1359 of Title 68 of the Oklahoma Statutes.\n\nEach such manufacturer shall file with the Tax Commission an\n\napplication for an exemption permit, setting forth such information\n\nas the Tax Commission may require. The application shall be signed\n\nby the owner of the business or representative of the business\n\nentity and as a natural person, and, in the case of a corporation,\n\nas a legally constituted officer thereof.\n\nC. Each manufacturer exemption permit issued shall be valid for\n\na period of three (3) years from the date of issuance. If a\n\nmanufacturer applying for a manufacturer exemption permit is already\n\nthe holder of a manufacturer's sales tax permit issued under Section\n\n1364 of Title 68 of the Oklahoma Statutes at the time of initial\n\napplication, the manufacturer exemption permit shall be issued with\n\nan expiration date which corresponds with the expiration date of the\n\nmanufacturer's sales tax permit. Thereafter, the Tax Commission\n\nshall issue the exemption permits at the same time of issuance or\n\nrenewal of the manufacturer's sales tax permit issued under Section\n\n1364 of Title 68 of the Oklahoma Statutes.\n\nD. The Tax Commission shall honor all manufacturer's limited\n\nexemption certificates issued prior to the effective date of this\n\nact. However, holders of such certificates shall apply for a\n\nmanufacturer exemption permit pursuant to the provisions of this\n\nsection at the same time they apply for issuance or renewal of a\n\nmanufacturer's sales tax permit.","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":"0a2e2ae5fe23dab58c595836fc5aa012eb30b55fe5b1638c0a5e80fb00660327","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1359.1","next":"us-ok/okla.-stat.-tit.-68-68-1360"},"notice":"GroundRules: Original legal text. Not legal advice."}