{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2106","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2106","heading":"Excise tax in lieu of other taxes - Exemptions","body":"(a) The excise tax levied by this article is in lieu of all\n\nother taxes on the transfer or the first registration in this state\n\nof vehicles, including the optional equipment and accessories\n\nattached thereto at the time of sale and sold as a part thereof,\n\nexcept:\n\n(1) Annual vehicle registration and license fees;\n\n(2) The fee of One Dollar ($1.00) for the issuance of a\n\ncertificate of title;\n\n(3) Any fee charged under the jurisdiction of the Corporation\n\nCommission; and\n\n(4) One and twenty-five-hundredths percent (1.25%) of the gross\n\nreceipts upon which the tax is levied by Section 1354 of this title.\n\nProvided, the sale of motor vehicles shall not be subject to any\n\nsales and use taxes levied by cities, counties or other\n\njurisdictions of the state.\n\n(b) This section shall not relieve any new or used motor\n\nvehicle dealer or any other vendor of vehicles from liability for\n\nthe sales tax on all sales of accessories or optional equipment, or\n\nparts, which are not attached to, and sold as a part thereof and\n\nincluded in the sale of such vehicles.","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":"43602ea9bfc38b5d3ab2e51a85fa340996e781c25e1e83488225462eaf7cf750","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2105","next":"us-ok/okla.-stat.-tit.-68-68-2108"},"notice":"GroundRules: Original legal text. Not legal advice."}