{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1376","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1376","heading":"Printing - Printing-related activities - Distribution of","body":"printed materials - Exemptions.\n\nThe following activities, either singularly or in the aggregate,\n\nwith respect to any person that is not otherwise required to remit\n\nsales and use taxes to the State of Oklahoma, that has contracted\n\nwith a commercial printer for any printing, including printing-\n\nrelated activities and distribution of printed materials, to be\n\nperformed in Oklahoma, shall not require such person to remit sales\n\nand use taxes to this state:\n\n1. The ownership by that person of tangible or intangible\n\nproperty located at the Oklahoma premises of the commercial printer\n\nfor use by the printer in performing its services for the owner;\n\n2. The periodic presence of employees of that person at the\n\nOklahoma premises of the commercial printer which is directly\n\nrelated to the services provided by that commercial printer; or\n\n3. The printing, including printing-related activities and\n\ndistribution of printed materials, performed by the commercial\n\nprinter in Oklahoma for or on behalf of that person.","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":"a75f3ce8cb5c3f3e06385c3bed83775f933bf6746c4bad30146938d5f64a546d","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1375","next":"us-ok/okla.-stat.-tit.-68-68-1377"},"notice":"GroundRules: Original legal text. Not legal advice."}