{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-509.2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-509.2","heading":"Exempt diesel fuel - Fuel used for purposes other than","body":"to operate motor vehicles on public highways.\n\nA. The tax levied by this act shall not apply to diesel fuel\n\nused exclusively for purposes other than to operate motor vehicles\n\non the public highways of this state. Provided that distributors\n\nshall execute on monthly reports, certification that the purchasers\n\nrepresented to the seller that the diesel fuel was to be used\n\nexclusively for purposes other than to operate motor vehicles on the\n\npublic highways.\n\nB. Every person, firm, corporation, partnership or limited\n\nliability company claiming an exemption under the provisions of this\n\nsection shall first obtain an annual fuel tax exemption permit from\n\nthe Tax Commission by filing a verified application on a form\n\nfurnished by the Tax Commission. Each fuel tax exemption permit\n\nholder must furnish a copy of the permit to a supplier prior to\n\npurchasing diesel fuel. Suppliers selling to permit holders must\n\nmaintain a record of each sale to a permit holder and shall report\n\nthe total gallons of tax-exempt diesel fuel sold during a calendar\n\nmonth on a form prescribed by the Tax Commission. Said form will\n\ninclude a listing of the total gallons sold to each permit holder,\n\nby name and exemption number. The supplier shall furnish each\n\npermit holder a copy of its tax-exempt sales for the calendar month.\n\nThe supplier and permit holder shall maintain these records for\n\nthree (3) years. Any supplier selling diesel fuel that is exempt\n\nunder this section may deduct the number of gallons of such diesel\n\nfuel from the total gallonage required to be reported to the Tax\n\nCommission only if prescribed forms listing the tax-exempt sales are\n\nattached to the report required by the Tax Commission. A supplier\n\nshall not deduct from the required report the sale of diesel fuel\n\nmade by any other distributor. All fuel tax exemption permits\n\nexpire on the 30th day of June of each year and no exemption shall\n\nbe allowed to the holder thereof after September 30 of that year.\n\nProvided, the Tax Commission may exempt such purchases after\n\nSeptember 30 upon verifying that the fuel was actually used in\n\naccordance with the exemption provisions of this section.\n\nC. Any person who places diesel fuel that was purchased under\n\nan exemption permit authorized by this section into the fuel tank of\n\na motor vehicle for use in operating the motor vehicle on the public\n\nhighways shall be liable for the taxes levied under Sections 502.1,\n\n502.3, 502.5, 502.7 and 522.1 of this title. Further, the permit\n\nissued shall be subject to cancellation and if so canceled shall not\n\nbe reissued for a period of at least one (1) year. Such person\n\nshall also be guilty of a misdemeanor and shall, upon conviction, be\n\nfined not more than One Thousand Dollars ($1,000.00), or shall be\n\nsentenced to a term of not more than one (1) year in the county\n\njail.\n\nThe Tax Commission shall conduct field audits and investigate\n\nthe uses for which the holder of an off-road exemption permit has\n\nmade of diesel fuel acquired by him under his permit. Upon a\n\ndetermination that the permit holder has improperly used the diesel\n\nfuel purchased, the Tax Commission shall issue a proposed assessment\n\nagainst the permit holder, in accordance with Section 221 of this\n\ntitle, for the diesel fuel taxes levied under this article.\n\nD. The tax levied by Sections 502.1 and 522.1 of this title\n\nshall not apply to diesel fuel used exclusively in road machinery\n\nand equipment built for and being used on location in the\n\nconstruction, repair or maintenance of public highways, roads and\n\nbridges by road contractors and by counties, cities and towns of\n\nthis state. However, this exemption shall not apply to automobiles\n\nor truck-type vehicles such as dump trucks, flatbed trucks and\n\npickup trucks.\n\nE. The tax levied by Sections 502.1 and 522.1 of this title\nonstruction, repair or maintenance of public highways, roads and\n\nbridges by road contractors and by counties, cities and towns of\n\nthis state. However, this exemption shall not apply to automobiles\n\nor truck-type vehicles such as dump trucks, flatbed trucks and\n\npickup trucks.\n\nE. The tax levied by Sections 502.1 and 522.1 of this title\n\nshall not apply to diesel fuel used exclusively in passenger motor\n\nbuses or coaches, having a seating capacity of ten or more persons,\n\nwhen such fuel is purchased by and used exclusively in public\n\ntransit systems operated by any county, city or town of this state,\n\nor by any public trust created under the laws of this state of which\n\na county, city or town of this state is the sole beneficiary\n\nthereof. Provided this exemption shall be allowed only when\n\nsupported by a certificate executed by such city or trust on forms\n\nprescribed and furnished by the Oklahoma Tax Commission.\n\nF. The tax levied by Sections 502.1 and 522.1 of this title\n\nshall not apply to diesel fuel purchased by any county, city or town\n\nfor use as fuel to propel motor vehicles on the public roads and\n\nhighways of this state, when said vehicles are being operated for\n\nthe sole benefit of said county, city or town; provided that if the\n\ndiesel fuel is placed directly into the fuel supply tank or tanks of\n\nthe motor vehicle by the supplier, certification must be made on the\n\ninvoice and all such sales must be reported by the supplier on forms\n\nfurnished by the Oklahoma Tax Commission.","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":"4dd0a653dc40f995c726eb8d9132d3dec95883fc0c425ad573a5d4be54baea1b","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-5016","next":"us-ok/okla.-stat.-tit.-68-68-5101"},"notice":"GroundRules: Original legal text. Not legal advice."}