{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2105","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2105","heading":"Exemptions","body":"\n\nAn original or a transfer certificate of title shall be issued\n\nwithout the payment of the excise tax levied by Section 2101 et seq.\n\nof this title for:\n\n1. Any vehicle owned by a nonresident person who operates\n\nprincipally in some other state but who is in Oklahoma only\n\noccasionally;\n\n2. Any vehicle brought into this state by a person formerly\n\nliving in another state, who has owned and registered the vehicle in\n\nsuch other state of residence at least sixty (60) days prior to the\n\ntime it is required to be registered in this state; provided,\n\nhowever, this paragraph shall not apply to businesses engaged in\n\nrenting cars without a driver;\n\n3. Any vehicle registered by this state, by any of the\n\npolitical subdivisions thereof, or by a fire department organized\n\npursuant to Section 592 of Title 18 of the Oklahoma Statutes to be\n\nused for the purposes of the fire department, or a vehicle which is\n\nthe subject of a lease or lease-purchase agreement executed between\n\nthe person seeking an original or transfer certificate of title for\n\nthe vehicle and a municipality, county, school district, or fire\n\nprotection district. The person seeking an original or transfer\n\ncertificate of title shall provide adequate proof that the vehicle\n\nis subject to a lease or lease-purchase agreement with a\n\nmunicipality, county, school district, or fire protection district\n\nat the time the excise tax levied would otherwise be payable.\n\nService Oklahoma shall have the authority to determine what\n\nconstitutes adequate proof as required by this section;\n\n4. Any vehicle, the legal ownership of which is obtained by the\n\napplicant for a certificate of title by inheritance. For the\n\npurposes of this section, \"inheritance\" means any transfer from a\n\ndeceased individual to the direct successor in interest of the\n\ndecedent without consideration, whether through probate,\n\nadministration, inter vivos trust, transfer-on-death designation, or\n\njoint ownership;\n\n5. Any used motor vehicle, travel trailer, or commercial\n\ntrailer which is owned and being offered for sale by a person\n\nlicensed as a dealer to sell the same, under the provisions of the\n\nOklahoma Vehicle License and Registration Act:\n\na. if such vehicle, travel trailer, or commercial trailer\n\nhas been registered in Oklahoma and the excise tax\n\npaid thereon, or\n\nb. when such vehicle, travel trailer, or commercial\n\ntrailer has been registered in some other state but is\n\nnot the latest manufactured model.\n\nProvided, the provisions of this paragraph shall not be\n\nconstrued as allowing an exemption to any person not licensed as a\n\ndealer of used motor vehicles, travel trailers, or commercial\n\ntrailers, or as an automotive dismantler and parts recycler in this\n\nstate;\n\n6. Any vehicle which was purchased by a person licensed to sell\n\nnew or used motor vehicles in another state if:\n\na. such vehicle is not purchased for operation or resale\n\nin this state, and\n\nb. the state from which the dealer is licensed offers\n\nreciprocal privileges to a dealer licensed in this\n\nstate, pursuant to a reciprocal agreement between the\n\nduly authorized agent of Service Oklahoma and the\n\nlicensing state;\n\n7. Any vehicle, the ownership of which was obtained by the\n\nlienholder or mortgagee under or by foreclosure of a lien or\n\nmortgage in the manner provided by law or to the insurer under\n\nsubrogated rights arising by reason of loss under an insurance\n\ncontract;\n\n8. Any vehicle which is taxed on an ad valorem basis;\n\n9. Any vehicle or motor vehicle, the legal ownership of which\n\nis obtained by transfers:\n\na. from one corporation to another corporation pursuant\n\nto a reorganization. As used in this subparagraph,\n\nthe term \"reorganization\" means:\n\n(1) a statutory merger or consolidation, or\nated rights arising by reason of loss under an insurance\n\ncontract;\n\n8. Any vehicle which is taxed on an ad valorem basis;\n\n9. Any vehicle or motor vehicle, the legal ownership of which\n\nis obtained by transfers:\n\na. from one corporation to another corporation pursuant\n\nto a reorganization. As used in this subparagraph,\n\nthe term \"reorganization\" means:\n\n(1) a statutory merger or consolidation, or\n\n(2) the acquisition by a corporation of substantially\n\nall of the properties of another corporation when\n\nthe consideration is solely all or a part of the\n\nvoting stock of the acquiring corporation, or of\n\nits parent or subsidiary corporation,\n\nb. in connection with the winding up, dissolution, or\n\nliquidation of a corporation only when there is a\n\ndistribution in kind to the shareholders of the\n\nproperty of such corporation,\n\nc. to a corporation where the former owners of the\n\nvehicle or motor vehicle transferred are, immediately\n\nafter the transfer, in control of the corporation, and\n\nthe stock or securities received by each is\n\nsubstantially in proportion to the interest in the\n\nvehicle or motor vehicle prior to the transfer,\n\nd. to a partnership if the former owners of the vehicle\n\nor motor vehicle transferred are, immediately after\n\nthe transfer, members of such partnership and the\n\ninterest in the partnership received by each is\n\nsubstantially in proportion to the interest in the\n\nvehicle or motor vehicle prior to the transfer,\n\ne. from a partnership to the members thereof when made in\n\nthe dissolution of such partnership,\n\nf. to a limited liability company if the former owners of\n\nthe vehicle or motor vehicle transferred are,\n\nimmediately after the transfer, members of the limited\n\nliability company and the interest in the limited\n\nliability company received by each is substantially in\n\nproportion to the interest in the vehicle or motor\n\nvehicle prior to the transfer, or\n\ng. from a limited liability company to the members\n\nthereof when made in the dissolution of such\n\npartnership;\n\n10. Any vehicle which is purchased by a person to be used by a\n\nbusiness engaged in renting motor vehicles without a driver,\n\nprovided:\n\na. the vehicle shall not be rented to the same person for\n\na period exceeding ninety (90) days,\n\nb. any such vehicle exempted from the excise tax by these\n\nprovisions shall not be placed under any type of lease\n\nagreement,\n\nc. on any such vehicle exempted from the excise tax by\n\nthis paragraph that is reregistered in this state,\n\nwithout a prior sale or transfer to the persons\n\nspecified in divisions (1) and (2) of this\n\nsubparagraph, at any time prior to the expiration of\n\ntwelve (12) months from the date of issuance of the\n\noriginal title, the seller shall pay immediately the\n\namount of excise tax which would have been due had\n\nthis exemption not been granted plus a penalty of\n\ntwenty percent (20%). No such excise tax or penalty\n\nshall become due and payable if the vehicle is sold or\n\ntransferred in a condition either physical or\n\nmechanical which would render it eligible for a\n\nsalvage title pursuant to law or if the vehicle is\n\nsold and transferred in this state at any time prior\n\nto the expiration of twelve (12) months:\n\n(1) to the manufacturer of the vehicle or its\n\ncontrolled financing arm, or\n\n(2) to a factory authorized franchised new motor\n\nvehicle dealer which holds a franchise of the\n\nsame line-make of the vehicle being purchased, or\n\nd. when this exemption is claimed, Service Oklahoma shall\n\nissue a special title which shall restrict the\n\ntransfer of the title only within this state prior to\n\nthe expiration of twelve (12) months unless:\n\n(1) payment of the excise tax plus penalty as\n\nprovided in this section is made,\n\n(2) the sale is made to a person specified in\n\ndivision (1) or (2) of subparagraph c of this\n\nparagraph, or\nissue a special title which shall restrict the\n\ntransfer of the title only within this state prior to\n\nthe expiration of twelve (12) months unless:\n\n(1) payment of the excise tax plus penalty as\n\nprovided in this section is made,\n\n(2) the sale is made to a person specified in\n\ndivision (1) or (2) of subparagraph c of this\n\nparagraph, or\n\n(3) the vehicle is eligible for a salvage title.\n\nFor all other tax purposes vehicles herein exempted shall be\n\ntreated as though the excise tax has been paid;\n\n11. Any vehicle of the latest manufactured model, registered\n\nfrom a title in the name of the original manufacturer or assigned to\n\nthe original manufacturer and issued by any state and transferred to\n\na licensed, franchised Oklahoma motor vehicle dealer, as defined by\n\nSection 1102 of Title 47 of the Oklahoma Statutes, which holds a\n\nfranchise of the same line-make as the vehicle being registered;\n\n12. Any new motor vehicle, registered in the name of a\n\nmanufacturer or dealer of new motor vehicles, for which a license\n\nplate has been issued pursuant to Section 1116.1 of Title 47 of the\n\nOklahoma Statutes, if such vehicle is authorized by the manufacturer\n\nor dealer for personal use by an individual. The authorization for\n\nsuch use shall not exceed four (4) months which shall not be renewed\n\nor the exemption provided by this paragraph shall not be applicable.\n\nThe exemption provided by this paragraph shall not be applicable to\n\na transfer of ownership or registration subsequent to the first\n\nregistration of the vehicle by a manufacturer or dealer;\n\n13. Any vehicle, travel trailer, or commercial trailer of the\n\nlatest manufacturer model purchased by a franchised Oklahoma dealer\n\nlicensed to sell the same which holds a franchise of the same line-\n\nmake as the vehicle, travel trailer, or commercial trailer being\n\nregistered;\n\n14. Any vehicle which is the subject of a lease or lease-\n\npurchase agreement and which the ownership of such vehicle is being\n\nobtained by the lessee, if the vehicle excise tax was paid at the\n\ntime of the initial lease or lease-purchase agreement;\n\n15. Any vehicle which:\n\na. is purchased by a private, nonprofit organization\n\nwhich is exempt from taxation pursuant to the\n\nprovisions of Section 501(c)(3) of the Internal\n\nRevenue Code, 26 U.S.C., Section 501(c)(3), and which\n\nis primarily funded by a fraternal or civic service\n\norganization with at least one hundred local chapters\n\nor clubs, and\n\nb. is designed and used to provide mobile health\n\nscreening services to the general public at no cost to\n\nthe recipient, and for which no reimbursement of any\n\nkind is received from any health insurance provider,\n\nhealth maintenance organization, or governmental\n\nprogram;\n\n16. Any vehicle which is purchased by an individual who has\n\nbeen honorably discharged from active service in any branch of the\n\nArmed Forces of the United States or Oklahoma National Guard and who\n\nhas been certified by the United States Department of Veterans\n\nAffairs, its successor, or the Armed Forces of the United States to\n\nbe a disabled veteran in receipt of compensation at the one-hundred-\n\npercent rate for a permanent disability sustained through military\n\naction or accident resulting from disease contracted while in such\n\nactive service and registered with the veterans registry created by\n\nthe Oklahoma Department of Veterans Affairs; provided, that if the\n\nveteran has previously received exemption pursuant to this\n\nparagraph, no registration with the veterans registry shall be\n\nrequired. This exemption may not be claimed by an individual for\n\nmore than one vehicle in a consecutive three-year period, unless the\n\nvehicle is a replacement for a vehicle which was destroyed and\n\ndeclared by the insurer to be a total loss claim. Service Oklahoma\n\nshall promulgate any rules necessary to implement the provisions of\n\nthis section; or\nistration with the veterans registry shall be\n\nrequired. This exemption may not be claimed by an individual for\n\nmore than one vehicle in a consecutive three-year period, unless the\n\nvehicle is a replacement for a vehicle which was destroyed and\n\ndeclared by the insurer to be a total loss claim. Service Oklahoma\n\nshall promulgate any rules necessary to implement the provisions of\n\nthis section; or\n\n17. Any vehicle on which ownership is transferred by a\n\nrepossessor directly back to the owner or owners from whom the\n\nvehicle was repossessed; provided, ownership shall be assigned by\n\nthe repossessor within thirty (30) days of issuance of the\n\nrepossession title and shall be identical to that reflected in the\n\nvehicle title record immediately prior to the repossession.","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":"1aa0d004ebba7498708ad8fd9762403333e3c93d069d966483deff8b7fc9b53a","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2104.3","next":"us-ok/okla.-stat.-tit.-68-68-2106"},"notice":"GroundRules: Original legal text. Not legal advice."}