{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-605","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-605","heading":"Exemptions","body":"The tax levied by this article shall not apply to motor fuel or\n\ndiesel fuel imported into and used on the highways of this state by:\n\n1. Persons operating motor vehicles commonly designated as\n\nautomobiles or recreational vehicles which are constructed for and\n\nbeing used solely for the transportation of persons for purposes\n\nother than for hire or compensation;\n\n2. Any person operating a motor vehicle or combination of\n\nvehicles used, designed, or maintained for transportation of persons\n\nor property, and a gross vehicle weight of less than twenty-six\n\nthousand (26,000) pounds;\n\n3. Persons importing livestock and farm products in the raw\n\nstate, including cotton, whether in the seed or ginned, and\n\nincluding cottonseed and baled hay, when such commodities are moved\n\nfrom farm to market, or from market to farm on a vehicle or on\n\nvehicles owned and operated by a bona fide farmer not engaged in\n\nmotor vehicle transportation on a commercial scale;\n\n4. Motor fuel or diesel fuel used in vehicles owned by the\n\nUnited States of America; and\n\n5. Persons importing motor fuel/diesel fuel for use into this\n\nstate having applied for and received a temporary fuel permit from\n\nthe Corporation Commission.\n\nNo exemption from the tax levied by Section 603 of this title\n\nand as set forth in this section shall be construed as an exemption\n\nfrom the tax levied by the Motor Fuel Tax Code.","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":"5d0f33dc34e7edf1cc4c07fadb0300b787f7ed77e361c15554992122cbf22ba0","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-603","next":"us-ok/okla.-stat.-tit.-68-68-606"},"notice":"GroundRules: Original legal text. Not legal advice."}