Oklahoma § 47-421 - Definitions - Persons not included - Sworn statement

§ 47-421. Definitions - Persons not included - Sworn statement

showing exemption.

(a) When used in this act:

(1) "Motor vehicle" means any automobile, automobile trucks,

truck, or any other self-propelled vehicle not operated or driven

upon fixed rails or track; provided, that in this act the term shall

always include as one vehicle a tractor-semitrailer or tractortrailor combination.

(2) "Highway" shall mean any thoroughfare defined by any statute

or ordinance as a public highway or street.

(3) "Person" shall mean a natural person, firm, partnership,

association, corporation, trust, lessee, trustee, or receiver, as

the context may require, regardless of the gender of the pronoun

used in conjunction therewith.

(4) The words "sale," "sell," or any grammatical forms thereof,

when used in this act, shall mean and include barter, trade, or

exchange, in addition to the usual and ordinary meanings of said

words; and this definition shall not be construed to diminish any

meanings of said words but shall extend such meanings.

(5) "Commission" shall mean the Oklahoma Tax Commission.

(6) "Established place of business" shall mean any permanent

warehouse, building, structure, or residence, at which a permanent

business is carried on as such during usual business hours

throughout the year or usual production season in good faith and not

for the purpose of evading this Act, and at which stocks of the

property being transported are produced, stored or kept in

quantities reasonably adequate for, and usually carried for, the

requirements of such business, and which is recognized, and licensed

or taxed, as a permanent business at such place, and shall not mean

premises or buildings appurtenant thereto, tents, temporary stands

or other temporary quarters, nor permanent quarters occupied

pursuant to any temporary arrangement.

(7) Except as otherwise herein provided, "itinerant merchant"

shall mean any person who sells, or offers to sell, in this state,

at wholesale or retail, any personal property, and transports the

same on any highway in this state by use of a motor vehicle.

(b) The term "itinerant merchant" shall not mean or include the

following:

(1) A person who does not at any time transport in a motor

vehicle a net load exceeding three thousand (3,000) pounds, except a

person transporting baby chicks.

(2) A person using a motor vehicle owned by him, whether

operated by him or his agent, for the transportation of milk, diary

products, grain, fruits, vegetables, livestock, poultry, or other

agricultural products, produced or fed by him on a farm operated by

Oklahoma Statutes - Title 47. Motor Vehicles

him either within or without this state, or for the transportation

of newspapers, magazines, or periodicals.

(3) A person transporting property owned by him or by his agent,

in a motor vehicle owned by him or by his agent, whether operated by

him or his agent, when such transportation is incident to a business

conducted by him or by his agent at an established place of business

operated by him or by his agent, either within or without this

state, and when said property is being transported to or from said

established place of business.

(4) A person transporting property for his own consumption or

use, or to be processed by him and not for sale.

(5) A person authorized to act as a common or contract carrier

of property by motor vehicle under Part 2 of the Interstate Commerce

Act, or a person operating a motor vehicle for hire under the laws

of this state.

(6) A person transporting any petroleum products owned by him,

by motor vehicle operated by him, or his agent, when such products

are transported to or from an established oil bulk plant operated by

him, or his agent, either within or without the state.

(7) This act shall not apply to bona fide residents of the State

of Oklahoma having a motor vehicle license in this state and used in

the conduct of business as an itinerant merchant.

(c) No person shall be exempt from the requirements of this act

by reason of the provisions of subsection (b) of this section unless

he or the driver of the motor vehicle upon which his property is

being transported shall, upon request of any state, county, or

township officer, sworn to preserve the peace, sign and swear to

under oath before some person authorized by the laws of this state

to administer oaths, or under authority of this act, and deliver to

said officer such sworn statement in writing clearly showing that

the person claiming the exemption is entitled to one or more of the

exemptions provided in this section. Any highway patrolman,

sheriff, or peace officer, for the purpose of the enforcement of

this act, shall have authority to administer oaths and take

acknowledgments thereof. If the person claiming the exemption is

not a natural person, such statement shall be signed and sworn to by

some natural person authorized to act for it, or by the driver of

the motor vehicle carrying the property. Such statement shall not

be sufficient unless it shall contain, in addition to any other

necessary facts, the following of such facts as are material to the

particular exemption claimed: Name of the person claiming the

exemption and name of the person signing such statement, and the

business and residence addresses of both; where and when the

products described in paragraph (2) of subsection (b) of this

section were produced or fed, and the place where they are to be

delivered if known; acreage operated by him; the location of the

established place of business, how long there established, and

Oklahoma Statutes - Title 47. Motor Vehicles

whether the premises where located are owned or leased by the person

claiming the exemption; the kind of business there conducted. The

officer receiving said statement shall promptly forward it to the

Commission where it shall be filed and shall be a public record. Any

person knowingly making any false, material statement in said

statement shall be guilty of perjury and shall, upon conviction

thereof, be punished as provided by law.

Laws 1941, p. 204, § 1.