{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1401","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1401","heading":"Definitions","body":"The following words, terms and phrases when used in this article\n\nshall have the meanings respectively given to them in this section:\n\n1. The term \"person\" shall mean and include any individual,\n\ncompany, partnership, joint venture, joint agreement, association\n\n(mutual or otherwise), limited liability company, corporation,\n\nestate, trust, business trust, receiver, or trustee appointed by the\n\nstate or federal court, syndicate, this state, any county, city,\n\nmunicipality, or other political subdivision or agency of the state,\n\nor group or combination acting as a unit in the plural or singular\n\nnumber;\n\n2. The term \"Tax Commission\" means the Oklahoma Tax Commission;\n\n3. The term \"purchase price\" applies to the measure subject to\n\nthe tax levied under Section 1402 of this title and has the same\n\nmeaning as \"gross receipts\" or \"gross proceeds\" or \"sales price\" as\n\ndefined in Section 1352 of this title;\n\n4. The term \"taxpayer\" means any person liable to pay a tax\n\nhereunder, or charged with the collection and remission thereof, or\n\nto make a report for the purpose of claiming any exemptions in\n\npayment of any tax levied by this article;\n\n5. The term \"purchase at retail\" means and includes all\n\npurchases except purchases made for the purpose of resale;\n\n6. The term \"sale\" means and includes the transfer of either\n\nthe title or possession for a valuable consideration of tangible\n\npersonal property, regardless of the manner, method, instrumentality\n\nor device by which such transfer is accomplished. The term \"sale\"\n\nalso includes the exchange, barter, lease, or rental of tangible\n\npersonal property where such exchange, barter, lease or rental\n\nresults in either the transfer of the title or the possession;\n\n7. The term \"purchase\" means and includes any method whereby a\n\ntransferee receives from a transferor either the title or\n\npossession, for a valuable consideration, of tangible personal\n\nproperty, regardless of the manner, method, instrumentality or\n\ndevice by which such transfer is accomplished. The term \"purchase\"\n\nalso includes the exchange, barter, lease or rental of tangible\n\npersonal property where such exchange, barter, lease or rental\n\nresults in either the transfer of the title or the possession to the\n\ntransferee;\n\n8. The term \"use\" means and includes the exercise of any right\n\nor power over tangible personal property incident to the ownership\n\nor possession of that property, except that it shall not include the\n\nsale of that property in the regular course of business;\n\n9. The term \"retailer\" means every person engaged in the\n\nbusiness of selling tangible personal property for use within the\n\nmeaning of the article; provided, however, that when in the opinion\n\nof the Tax Commission it is necessary for the efficient\n\nadministration of this article to regard any salesmen,\n\nrepresentatives, truckers, peddlers, or canvassers as the agents of\n\nthe dealers, distributors, supervisors, employers, or persons under\n\nwhom they operate or from whom they obtain the tangible personal\n\nproperty sold by them, irrespective of whether they are making sales\n\non their own behalf or on behalf of such dealers, distributors,\n\nsupervisors, employers, or persons, the Tax Commission may so regard\n\nthem and may regard the dealers, distributors, supervisors,\n\nemployers or persons as retailers for purposes of this article; and\n\n10. The phrase \"maintaining a place of business within the\n\nstate\" shall have the same meaning as provided in Section 1352 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":"c5216892ef2ccc5b140069dee6e15c78f2f393c66487a9f91ad45674bc3d5483","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1397","next":"us-ok/okla.-stat.-tit.-68-68-1402"},"notice":"GroundRules: Original legal text. Not legal advice."}