{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1404","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1404","heading":"Exemptions","body":"The provisions of Section 1401 et seq. of this title shall not\n\napply:\n\n1. In respect to the use of any article of tangible personal\n\nproperty brought into the State of Oklahoma by a nonresident\n\nindividual, visiting in this state, for his or her personal use or\n\nenjoyment, while within the state;\n\n2. In respect to the use of tangible personal property\n\npurchased for resale before being used;\n\n3. In respect to the use of any article of tangible personal\n\nproperty on which a tax, equal to or in excess of that levied by\n\nSection 1401 et seq. of this title, has been paid by the person\n\nusing such tangible personal property in this state, whether such\n\ntax was levied under the laws of this state or some other state of\n\nthe United States. If any article of tangible personal property has\n\nalready been subjected to a tax, by this or any other state, in\n\nrespect to its sale or use, in an amount less than the tax imposed\n\nby Section 1401 et seq. of this title, the provisions of Section\n\n1401 et seq. of this title shall apply to it by a rate measured by\n\nthe difference only between the rate herein provided and the rate by\n\nwhich the previous tax upon the sale or use was computed. Provided,\n\nthat no credit shall be given for taxes paid in another state, if\n\nthat state does not grant like credit for taxes paid in this state;\n\n4. In respect to the use of tangible personal property now\n\nspecifically exempted from taxation under Oklahoma Sales Tax Code.\n\nProvided, for the sale of motor vehicles or any optional equipment\n\nor accessories attached to motor vehicles on which the Oklahoma\n\nMotor Vehicle Excise Tax levied pursuant to Sections 2101 through\n\n2108 of this title has been, or will be paid, the exceptions shall\n\napply to all but a portion of the levy provided under Section 1402\n\nof this title, equal to one and twenty-five-hundredths percent\n\n(1.25%) of the purchase price. For the purposes of this paragraph,\n\nif the sale of a motor vehicle includes a trade-in, the purchase\n\nprice shall be calculated based only on the difference between the\n\nvalue of the trade-in vehicle and the actual purchase price of the\n\nvehicle being purchased. Provided further, the sale of motor\n\nvehicles shall not be subject to any sales and use taxes levied by\n\ncities, counties, or other jurisdictions of the state;\n\n5. In respect to the use of any article or tangible personal\n\nproperty brought into the state by an individual with intent to\n\nbecome a resident of this state where such personal property is for\n\nsuch individual’s personal use or enjoyment;\n\n6. In respect to the use of any article of tangible personal\n\nproperty used or to be used by commercial airlines or railroads;\n\n7. In respect to livestock purchased outside this state and\n\nbrought into this state for feeding or breeding purposes, and which\n\nis later resold; and\n\n8. Effective January 1, 1991, in respect to the use of rail\n\ntransportation cars to haul coal to coal-fired plants located in\n\nthis state which generate electric power.","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":"8a6e76e3646c20043829bf0d361957a4fa4538f4061a9f3f547e0ca3ec6678e1","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1403","next":"us-ok/okla.-stat.-tit.-68-68-1404.1"},"notice":"GroundRules: Original legal text. Not legal advice."}