{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-5402","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-5402","heading":"When tax shall apply - Tax stamps - Affixing stamps prior","body":"to transfer of ownership.\n\nA. The in-lieu tax imposed in Section 5401 of this title shall\n\napply on the date of sale or lease and shall be evidenced by a tax\n\nstamp. The tax stamp shall be based on the following actual sales\n\nprice without reduction for any trade-in:\n\n1. Beginning with sales of Five Hundred Dollars ($500.00) to\n\nOne Thousand Nine Hundred Ninety-nine Dollars ($1,999.00): $6.00;\n\n2. Two Thousand Dollars ($2,000.00) to Nine Thousand Nine\n\nHundred Ninety-nine Dollars ($9,999.00): $12.00;\n\n3. Ten Thousand Dollars ($10,000.00) to Nineteen Thousand Nine\n\nHundred Ninety-nine Dollars ($19,999.00): $18.00;\n\n4. Twenty Thousand Dollars ($20,000.00) to Twenty-nine Thousand\n\nNine Hundred Ninety-nine Dollars ($29,999.00): $24.00;\n\n5. Thirty Thousand Dollars ($30,000.00) to Thirty-nine Thousand\n\nNine Hundred Ninety-nine Dollars ($39,999.00): $36.00;\n\n6. Forty Thousand Dollars ($40,000.00) to Forty-nine Thousand\n\nNine Hundred Ninety-nine Dollars ($49,999.00): $48.00;\n\n7. Fifty Thousand Dollars ($50,000.00) to Fifty-nine Thousand\n\nNine Hundred Ninety-nine Dollars ($59,999.00): $60.00;\n\n8. Sixty Thousand Dollars ($60,000.00) to Sixty-nine Thousand\n\nNine Hundred Ninety-nine Dollars ($69,999.00): $72.00;\n\n9. Seventy Thousand Dollars ($70,000.00) to Seventy-nine\n\nThousand Nine Hundred Ninety-nine Dollars ($79,999.00): $84.00;\n\n10. Eighty Thousand Dollars ($80,000.00) to Eighty-nine\n\nThousand Nine Hundred Ninety-nine Dollars ($89,999.00): $96.00; and\n\n11. Ninety Thousand Dollars ($90,000.00) and above: $108.00.\n\nB. The appropriate tax stamp or stamps shall be affixed by the\n\ndealer to the dealer's copy of the sales invoice covering new or\n\nused whole goods agricultural equipment and whole goods attachments\n\nthereto sold before transferring ownership to any new or used farm\n\nimplement.","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":"9a7e71ba76fdef3cbf7c1e5fa5d9f161a84339726a198ed542ec41e44c88ee00","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-5401","next":"us-ok/okla.-stat.-tit.-68-68-5403"},"notice":"GroundRules: Original legal text. Not legal advice."}