{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-6003","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-6003","heading":"Exemptions","body":"The following aircraft shall be exempt from provisions of\n\nSection 6001 et seq. of this title:\n\n1. Aircraft manufactured under an Federal Aviation\n\nAdministration-approved certificate and which are owned and in the\n\nphysical possession of the manufacturer of the aircraft. The\n\naircraft shall have an aircraft exemption license as provided for in\n\nSection 254 of Title 3 of the Oklahoma Statutes;\n\n2. Aircraft owned by dealers and in the dealer’s inventory, not\n\nincluding aircraft that are used personally or for business. In\n\norder for this exemption to apply, the dealer shall be licensed in\n\naccordance with Section 254.1 of Title 3 of the Oklahoma Statutes;\n\n3. Aircraft of the federal government, any agency thereof, any\n\nterritory or possession, any state government, agency, or political\n\nsubdivision thereof;\n\n4. Aircraft transferred from one corporation or limited\n\nliability company to another corporation or limited liability\n\ncompany pursuant to reorganization of the corporation or limited\n\nliability company. For the purpose of this section the term\n\nreorganization means a statutory merger, consolidation, or\n\nacquisition;\n\n5. Aircraft purchased or used by commercial airlines as defined\n\nby paragraph 2 of Section 6001 of this title, provided any such\n\naircraft does not operate under Part 91 of Title 14 of the Code of\n\nFederal Regulations, 14 C.F.R., Part 91, for more than fifty percent\n\n(50%) of its annual operations. If the operations of such aircraft\n\nare not at least fifty percent (50%) Part 135 charter operations\n\nannually, the excise tax levied pursuant to the provisions of\n\nSection 6002 of this title shall be due and payable. An aircraft\n\nowner shall provide a report to Service Oklahoma on an annual basis\n\ndetailing the operations of the aircraft and any supporting flight,\n\nmaintenance or charter log books required by Service Oklahoma. For\n\nthe purpose of satisfying this requirement, such operations may not\n\ninclude those chartered by the aircraft owner as an individual or as\n\na business entity in which the aircraft owner owns a majority\n\ninterest;\n\n6. Aircraft transferred in connection with the dissolution or\n\nliquidation of a corporation or limited liability company and only\n\nif included in a payment in kind to the shareholders or members;\n\n7. Aircraft transferred to a corporation for the purpose of\n\norganizing such corporation. However, the former owners of the\n\naircraft must have control of the corporation in proportion to their\n\ninterest in the aircraft prior to the transfer;\n\n8. Aircraft transferred to a partnership or limited liability\n\ncompany when the organization of the partnership or limited\n\nliability company is by the former owners of the aircraft. However,\n\nthe former owners of the aircraft must have control of the\n\npartnership in proportion to their interest in the aircraft prior to\n\nthe transfer;\n\n9. Aircraft transferred from a partnership or limited liability\n\ncompany to the members of the partnership or limited liability\n\ncompany and if made in payment in kind in the dissolution of the\n\npartnership;\n\n10. Aircraft transferred or conveyed to a partner of a\n\npartnership or shareholder or member of a limited liability company\n\nor other person who after such sale owns a joint interest in the\n\naircraft and on which the sales or use tax levied pursuant to the\n\nprovisions of this title or the excise tax levied pursuant to the\n\nprovisions of Section 6002 of this title have previously been paid\n\non the aircraft;\n\n11. Aircraft on which a tax levied pursuant to the provisions\n\nof the laws of another state, equal to or in excess of the excise\n\ntax levied by Section 6002 of this title, has been paid by the\n\nperson using the aircraft in this state. Aircraft on which a tax\n\nlevied pursuant to the laws of another state, in an amount less than\nSection 6002 of this title have previously been paid\n\non the aircraft;\n\n11. Aircraft on which a tax levied pursuant to the provisions\n\nof the laws of another state, equal to or in excess of the excise\n\ntax levied by Section 6002 of this title, has been paid by the\n\nperson using the aircraft in this state. Aircraft on which a tax\n\nlevied pursuant to the laws of another state, in an amount less than\n\nthe excise tax levied by Section 6002 of this title, has been paid\n\nby the person using the aircraft in this state shall be subject to\n\nthe levy of the excise tax at a rate equal to the difference between\n\nthe rate of tax levied by Section 6002 of this title and the rate of\n\ntax levied by the other state;\n\n12. Aircraft when legal ownership of such aircraft is obtained\n\nby the applicant for a certificate of title by inheritance;\n\n13. Aircraft when legal ownership of such aircraft is obtained\n\nby the lienholder or mortgagee under or by foreclosure of a lien or\n\nmortgage in the manner provided for by law;\n\n14. Aircraft which is transferred between husband and wife or\n\nparent and child where no valuable consideration is given;\n\n15. Aircraft which is purchased by a resident of this state and\n\nused exclusively in this state for agricultural spraying purposes;\n\nprovided, if such aircraft is sold, leased or used outside this\n\nstate or for a purpose other than agricultural spraying at any time\n\nwithin three (3) years from the date of purchase, the excise tax\n\nlevied pursuant to the provisions of Section 6002 of this title\n\nshall be due and payable. For purposes of this subsection,\n\n“agricultural spraying” means the aerial application of any\n\nsubstance sold and used for soil enrichment or soil corrective\n\npurposes or for promoting the growth and productivity of plants and\n\nanimals;\n\n16. Aircraft which have a selling price in excess of Two\n\nMillion Five Hundred Thousand Dollars ($2,500,000.00) and which are\n\ntransferred to a purchaser who is not a resident of this state for\n\nimmediate transfer out of state;\n\n17. Aircraft which is transferred without consideration between\n\nan individual and an express trust which that individual or the\n\nspouse, child or parent of that individual has a right to revoke;\n\nand\n\n18. Rotary-wing aircraft purchased to be used exclusively for\n\nthe purpose of training U.S. military personnel or other training\n\nauthorized by the U.S. Government. The exemption provided by this\n\nparagraph shall cease to be effective on January 1, 2018.","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":"e7b5e92d58a2736437a873700b013fe20cd7b1db5fd108a3777c3a65c363ed31","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-6002","next":"us-ok/okla.-stat.-tit.-68-68-6004"},"notice":"GroundRules: Original legal text. Not legal advice."}