{"data":{"id":"us-ok/okla.-stat.-tit.-74-74-2106","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 74, § 74-2106","heading":"Tax exemptions","body":"A. An export trading company, with a registered office or other\n\noffice in this state, shall be exempt from state corporate income\n\ntax and franchise tax for a period of two (2) years from the date\n\nthe Commission certifies the export trading company as a qualified\n\nexport trading company. A copy of such certificate shall be filed\n\nwith the Oklahoma Tax Commission which shall verify compliance with\n\nthis act prior to allowing the tax exemption provided for herein.\n\nFor purposes of the Export Trading Company Act, an export trading\n\ncompany shall be deemed to have an office in Oklahoma if it performs\n\nexport trade services in this state.\n\nB. Export trading companies shall not qualify for the tax\n\nexemptions of this section for sales made within the United States.\n\nC. A subsidiary or affiliate of a qualified export trading\n\ncompany shall not be entitled to the tax exemptions provided for in\n\nthis section unless such subsidiary or affiliate is certified as a\n\nqualified export trading company pursuant to Section 2107 of this\n\ntitle.","path":["OK Code","Title 74"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os74.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"95e4065e13f2a25e4e9fb23260ed3fc9e19b9a38478ec1df3227bafe1195de27","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-74-74-2105","next":"us-ok/okla.-stat.-tit.-74-74-2107"},"notice":"GroundRules: Original legal text. Not legal advice."}