{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-708","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-708","heading":"Exemptions from tax","body":"The tax levied by this act shall not apply to:\n\n1. Special fuel delivered into the supply tanks of or used by\n\nmotor vehicles owned by the United States of America. Provided this\n\nexemption shall not apply to supply tank deliveries in Oklahoma\n\nunless the special fuel dealer demands and receives of the purchaser\n\nan exemption certificate of the kind and type prescribed and\n\nfurnished by the Comptroller General of the United States, and such\n\ncertificates shall be presented to the Tax Commission in lieu of the\n\ntax only by the special fuel dealer handling and delivering such\n\nspecial fuel;\n\n2. Special fuel delivered into the supply tanks of farm\n\ntractors and stationary engines owned and operated by the purchaser\n\nof such special fuel and used exclusively for agricultural purposes\n\nas such purposes and uses are defined and enumerated in paragraph 2\n\nof Section 500.3 of this title;\n\n3. Special fuel imported into Oklahoma in the fuel supply tanks\n\nof motor vehicles commonly known and designated as automobiles, as\n\ndistinguished from truck-type vehicles, which are constructed for,\n\nand being used solely for, the transportation of persons for\n\npurposes other than for hire or compensation and provided that the\n\naggregate capacity of the fuel supply tank or tanks of any such\n\nvehicle shall not exceed thirty (30) gallons;\n\n4. Special fuel imported into Oklahoma in the fuel supply tank\n\nor tanks of a motor vehicle when said supply tank or tanks and any\n\nadditional containers have an aggregate capacity of not more than\n\ntwenty-five (25) gallons and if such motor vehicle is not being used\n\nas a common carrier of persons or property, a contract carrier of\n\npersons or property, or as a private commercial carrier of property;\n\n5. Special fuel imported into Oklahoma in the fuel supply tanks\n\nof motor vehicles and used on the highways of this state in\n\nimporting or exporting livestock and farm products in the raw state,\n\nincluding cotton, whether in the seed or ginned, and including\n\ncottonseed and baled hay, when such commodities are moved from farm\n\nto market, or from market to farm on a vehicle or on vehicles owned\n\nand operated by a bona fide farmer not engaged in motor vehicle\n\ntransportation for hire or compensation;\n\n6. Special fuel used exclusively in road machinery and\n\nequipment built for and being used on location in the construction,\n\nrepair or maintenance of public highways, roads and bridges by road\n\ncontractors and by counties, cities and towns of this state,\n\nprovided, however, this exemption shall not apply to automobiles nor\n\nto truck-type vehicles such as dump trucks, flatbed trucks and\n\npickup trucks;\n\n7. Special fuel used exclusively in passenger motor buses or\n\ncoaches, having a seating capacity of ten or more persons, when such\n\nfuel is purchased by and used exclusively in public transit systems\n\noperated by any county, city, or town of this state, or by any\n\npublic trust created under the laws of this state of which a county,\n\ncity, or town of this state is the sole beneficiary thereof.\n\nProvided this exemption shall be allowed only when supported by a\n\ncertificate executed by such city or trust on forms prescribed and\n\nfurnished by the Tax Commission;\n\n8. Special fuel purchased by any county, city or town for use\n\nas fuel to propel motor vehicles on the public roads and highways of\n\nthis state, when said vehicles are being operated for the sole\n\nbenefit of said county, city or town; provided that if the special\n\nfuel is placed directly into the fuel supply tank or tanks of the\n\nmotor vehicle by the supplier, an exemption certificate must be\n\nfurnished to the supplier on forms prescribed and furnished by the\n\nTax Commission;\n\n9. Special fuel purchased by any Oklahoma school district for\n\nuse as fuel to propel motor vehicles on the public roads and\nof said county, city or town; provided that if the special\n\nfuel is placed directly into the fuel supply tank or tanks of the\n\nmotor vehicle by the supplier, an exemption certificate must be\n\nfurnished to the supplier on forms prescribed and furnished by the\n\nTax Commission;\n\n9. Special fuel purchased by any Oklahoma school district for\n\nuse as fuel to propel motor vehicles on the public roads and\n\nhighways of this state, when the vehicles are being operated for the\n\nsole benefit of the school district, provided that if the special\n\nfuel is placed directly into the fuel supply tank or tanks of the\n\nmotor vehicle by the supplier, an exemption certificate must be\n\nfurnished to the supplier on forms prescribed and furnished by the\n\nTax Commission; and\n\n10. Motor fuels purchased by the Oklahoma Department of\n\nTransportation for use as fuel to propel motor vehicles on the\n\npublic roads and highways of this state, when the vehicles are being\n\noperated for the sole benefit of the Department of Transportation.","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":"b0071ea3c4b8b2beab3d61ca7c273452db787c1824559e9afd8b8477cf6071fb","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-707.3","next":"us-ok/okla.-stat.-tit.-68-68-709"},"notice":"GroundRules: Original legal text. Not legal advice."}