{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2807.11","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2807.11","heading":"Heavy equipment rental — Recovery fee","body":"A. Except as provided in subsection B of this section, a\n\ncompany primarily in the business of renting heavy equipment\n\nproperty located in this state may include as a separate line item\n\non the rental invoice a recovery fee of one and twenty-five\n\nhundredths percent (1.25%) on the rental charge from any item of\n\nheavy equipment property rental by a customer. The total amount of\n\nthe recovery fee shall be retained by the business for the purposes\n\nof paying personal property taxes levied by all taxing jurisdictions\n\nagainst the heavy equipment property located in the state.\n\nB. Notwithstanding the provisions of subsection A of this\n\nsection, the recovery fee provided in this section shall not apply\n\nto the rental of heavy equipment property to the federal government,\n\nany federally recognized Indian tribe, this state, or any\n\nmunicipality or county of this state.\n\nC. The recovery fee shall not be subject to state or local\n\nsales tax.","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":"48eb78422d066a3e942ab2513c43dbdbe543ee384b03262d20a392af85d7bac6","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2807.10","next":"us-ok/okla.-stat.-tit.-68-68-2807.12"},"notice":"GroundRules: Original legal text. Not legal advice."}