{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1402","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1402","heading":"Excise tax on storage, use or other consumption of","body":"intangible personal property.\n\nThere is hereby levied and there shall be paid by every person\n\nstoring, using, or otherwise consuming within this state, tangible\n\npersonal property purchased or brought into this state, an excise\n\ntax on the storage, use, or other consumption in this state of such\n\nproperty at the rate of four and one-half percent (4.5%) of the\n\npurchase price of such property. Said tax shall not be levied on\n\ntangible personal property intended solely for use in other states,\n\nbut which is stored in Oklahoma pending shipment to such other\n\nstates or which is temporarily retained in Oklahoma for the purpose\n\nof fabrication, repair, testing, alteration, maintenance, or other\n\nservice. The tax in such instances shall be paid at the time of\n\nimportation or storage of the property within the state and a\n\nsubsequent credit shall be taken by the taxpayer for the amount so\n\npaid upon removal of the property from the state. Such tax is\n\nhereby levied and shall be paid in an amount equal to four and one-\n\nhalf percent (4.5%) of the purchase price of such tangible personal\n\nproperty. Notwithstanding the provisions of this section, the tax\n\nassociated with a motor vehicle shall be paid by the consumer in the\n\nsame manner and time as the motor vehicle excise tax for said motor\n\nvehicle is due.","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":"63409604c79914f35cf8ab8f56a3f43f1acfa7a7ef2e6709cb14309d61d5ce73","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1401","next":"us-ok/okla.-stat.-tit.-68-68-1403"},"notice":"GroundRules: Original legal text. Not legal advice."}