Oklahoma § 59-990 - Sales exempt
Full text of Oklahoma Oklahoma Statutes § 59-990 — Sales exempt, with citation guidance and answers to common questions.
§ 59-990. Sales exempt
The provisions of this act shall not extend to the sale at
public auction of livestock, real estate, farm machinery or farm
produce or other items commonly sold at farm sales, community sales,
or to auction sales by individuals of new merchandise, which was
assessed personal property tax or is replacement stock of
merchandise inventory which was assessed personal property tax in
the county in which the sale is to be had, nor to a bona fide sale
of goods, wares and merchandise by sample for future delivery, or by
sales made by sheriffs, constables or other public officers selling
goods, wares and merchandise according to law, nor to bona fide
assignees or receivers appointed in this state selling goods, wares
and merchandise for the benefit of creditors, provided further,
nothing in this act shall prevent a person, firm or corporation
registered hereunder and operating in more than one county, from
selling all his goods in either county if said goods are duly
assessed in one of said counties.
Laws 1955, p. 334, § 10.
Frequently Asked Questions About Oklahoma § 59-990
What does Oklahoma Statutes § 59-990 cover?
Section 59-990 ("Sales exempt") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 59-990?
A common citation format is "Oklahoma Statutes § 59-990" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 59-990 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.