{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-321","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-321","heading":"Exemptions from tax","body":"The following sales are hereby exempted from the stamp excise\n\ntax levied pursuant to the provisions of Section 301 et seq. of this\n\ntitle:\n\n1. All cigarettes sold to veterans hospitals and state operated\n\ndomiciliary homes for veterans located in the State of Oklahoma, for\n\ndistribution or sale to disabled ex-servicemen or disabled ex-\n\nservicewomen interned in, or inmates of, such hospitals, or\n\nresidents of such homes;\n\n2. All sales to the United States;\n\n3. All sales to a federally recognized Indian tribe or nation\n\nwhich has entered into a compact with the State of Oklahoma pursuant\n\nto the provisions of subsection C of Section 1 of this act or to a\n\nlicensee of such a tribe or nation, upon which the payment in lieu\n\nof taxes required by the compact has been paid; and\n\n4. All sales to a federally recognized Indian tribe or nation\n\nor to a licensee of such a tribe or nation upon which the tax levied\n\npursuant to the provisions of Section 4 of this act has been paid.","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":"a62c8b51639e1d5dbfacde1b4ce3ccad035b481fb94e1ee41857ed63cdc4c96e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3206","next":"us-ok/okla.-stat.-tit.-68-68-322"},"notice":"GroundRules: Original legal text. Not legal advice."}