Oklahoma § 68-1357.22 - Oklahoma Broadband Rebate Revolving Fund

Full text of Oklahoma Oklahoma Statutes § 68-1357.22 — Oklahoma Broadband Rebate Revolving Fund, with citation guidance and answers to common questions.

§ 68-1357.22. Oklahoma Broadband Rebate Revolving Fund

A. There is hereby created in the State Treasury a revolving

fund for the Oklahoma Tax Commission to be designated the “Oklahoma

Broadband Rebate Revolving Fund”. The fund shall be a continuing

fund, not subject to fiscal year limitations, and shall consist of

all monies received by the Tax Commission which are specifically

required by law to be deposited in the fund. All monies accruing to

the credit of the fund are hereby appropriated and may be budgeted

and expended by the Commission for the purpose of paying rebate

claims pursuant to Section 1357.21 of Title 68 of the Oklahoma

Statutes. Expenditures from the fund shall be made upon warrants

issued by the State Treasurer against claims filed as prescribed by

law with the Director of the Office of Management and Enterprise

Services for approval and payment.

Oklahoma Statutes - Title 68. Revenue and Taxation

B. The liability of this state to make rebate payments pursuant

to the program created in Section 1357.21 of Title 68 of the

Oklahoma Statutes shall be limited to the balance of the Oklahoma

Broadband Rebate Revolving Fund.

Added by Laws 2025, c. 353, § 2.

§68-1357v1. Exemptions – General.

Exemptions – General.

There are hereby specifically exempted from the tax levied by

the Oklahoma Sales Tax Code:

1. Transportation of school pupils to and from elementary

schools or high schools in motor or other vehicles;

2. Transportation of persons where the fare of each person does

not exceed One Dollar ($1.00), or local transportation of persons

within the corporate limits of a municipality except by taxicabs;

3. Sales for resale to persons engaged in the business of

reselling the articles purchased, whether within or without the

state, provided that such sales to residents of this state are made

to persons to whom sales tax permits have been issued as provided in

the Oklahoma Sales Tax Code. This exemption shall not apply to the

sales of articles made to persons holding permits when such persons

purchase items for their use and which they are not regularly

engaged in the business of reselling; neither shall this exemption

apply to sales of tangible personal property to peddlers, solicitors

and other salespersons who do not have an established place of

business and a sales tax permit. The exemption provided by this

paragraph shall apply to sales of motor fuel or diesel fuel to a

Group Five vendor, but the use of such motor fuel or diesel fuel by

the Group Five vendor shall not be exempt from the tax levied by the

Oklahoma Sales Tax Code. The purchase of motor fuel or diesel fuel

is exempt from sales tax when the motor fuel is for shipment outside

this state and consumed by a common carrier by rail in the conduct

of its business. The sales tax shall apply to the purchase of motor

fuel or diesel fuel in Oklahoma by a common carrier by rail when

such motor fuel is purchased for fueling, within this state, of any

locomotive or other motorized flanged wheel equipment;

4. Sales of advertising space in newspapers and periodicals;

5. Sales of programs relating to sporting and entertainment

events, and sales of advertising on billboards (including signage,

posters, panels, marquees, or on other similar surfaces, whether

indoors or outdoors) or in programs relating to sporting and

entertainment events, and sales of any advertising, to be displayed

at or in connection with a sporting event, via the Internet,

electronic display devices, or through public address or broadcast

systems. The exemption authorized by this paragraph shall be

effective for all sales made on or after January 1, 2001;

Oklahoma Statutes - Title 68. Revenue and Taxation

6. Sales of any advertising, other than the advertising

described by paragraph 5 of this section, via the Internet,

electronic display devices, or through the electronic media,

including radio, public address or broadcast systems, television

(whether through closed circuit broadcasting systems or otherwise),

and cable and satellite television, and the servicing of any

advertising devices;

7. Eggs, feed, supplies, machinery and equipment purchased by

persons regularly engaged in the business of raising worms, fish,

any insect or any other form of terrestrial or aquatic animal life

and used for the purpose of raising same for marketing. This

exemption shall only be granted and extended to the purchaser when

the items are to be used and in fact are used in the raising of

animal life as set out above. Each purchaser shall certify, in

writing, on the invoice or sales ticket retained by the vendor that

the purchaser is regularly engaged in the business of raising such

animal life and that the items purchased will be used only in such

business. The vendor shall certify to the Oklahoma Tax Commission

that the price of the items has been reduced to grant the full

benefit of the exemption. Violation hereof by the purchaser or

vendor shall be a misdemeanor;

8. Sale of natural or artificial gas and electricity, and

associated delivery or transmission services, when sold exclusively

for residential use. Provided, this exemption shall not apply to

any sales tax levied by a city or town, or a county, or any other

jurisdiction in this state;

9. In addition to the exemptions authorized by Section 1357.6

of this title, sales of drugs sold pursuant to a prescription

written for the treatment of human beings by a person licensed to

prescribe the drugs, and sales of insulin and medical oxygen.

Provided, this exemption shall not apply to over-the-counter drugs;

10. Transfers of title or possession of empty, partially

filled, or filled returnable oil and chemical drums to any person

who is not regularly engaged in the business of selling, reselling

or otherwise transferring empty, partially filled, or filled

returnable oil drums;

11. Sales of one-way utensils, paper napkins, paper cups,

disposable hot containers and other one-way carry out materials to a

vendor of meals or beverages;

12. Sales of food or food products for home consumption which

are purchased in whole or in part with coupons issued pursuant to

the federal food stamp program as authorized by Sections 2011

through 2029 of Title 7 of the United States Code, as to that

portion purchased with such coupons. The exemption provided for

such sales shall be inapplicable to such sales upon the effective

date of any federal law that removes the requirement of the

Oklahoma Statutes - Title 68. Revenue and Taxation

exemption as a condition for participation by the state in the

federal food stamp program;

13. Sales of food or food products, or any equipment or

supplies used in the preparation of the food or food products to or

by an organization which:

is exempt from taxation pursuant to the provisions of

Section 501(c)(3) of the Internal Revenue Code, 26

U.S.C., Section 501(c)(3), and which provides and

delivers prepared meals for home consumption to

elderly or homebound persons as part of a program

commonly known as "Meals on Wheels" or "Mobile Meals",

is exempt from taxation pursuant to the provisions of

Section 501(c)(3) of the Internal Revenue Code, 26

U.S.C., Section 501(c)(3), and which receives federal

funding pursuant to the Older Americans Act of 1965,

as amended, for the purpose of providing nutrition

programs for the care and benefit of elderly persons;

14. a.

Sales of tangible personal property or services to or

by organizations which are exempt from taxation

pursuant to the provisions of Section 501(c)(3) of the

Internal Revenue Code, 26 U.S.C., Section 501(c)(3),

and:

(1) are primarily involved in the collection and

distribution of food and other household products

to other organizations that facilitate the

distribution of such products to the needy and

such distributee organizations are exempt from

taxation pursuant to the provisions of Section

501(c)(3) of the Internal Revenue Code, 26

U.S.C., Section 501(c)(3), or

(2) facilitate the distribution of such products to

the needy.

Sales made in the course of business for profit or

savings, competing with other persons engaged in the

same or similar business shall not be exempt under

this paragraph;

15. Sales of tangible personal property or services to

children's homes which are located on church-owned property and are

operated by organizations exempt from taxation pursuant to the

provisions of the Internal Revenue Code, 26 U.S.C., Section

501(c)(3);

16. Sales of computers, data processing equipment, related

peripherals and telephone, telegraph or telecommunications service

and equipment for use in a qualified aircraft maintenance or

manufacturing facility. For purposes of this paragraph, "qualified

aircraft maintenance or manufacturing facility" means a new or

Oklahoma Statutes - Title 68. Revenue and Taxation

expanding facility primarily engaged in aircraft repair, building or

rebuilding whether or not on a factory basis, whose total cost of

construction exceeds the sum of Five Million Dollars ($5,000,000.00)

and which employs at least two hundred fifty (250) new full-timeequivalent employees, as certified by the Oklahoma Employment

Security Commission, upon completion of the facility. In order to

qualify for the exemption provided for by this paragraph, the cost

of the items purchased by the qualified aircraft maintenance or

manufacturing facility shall equal or exceed the sum of Two Million

Dollars ($2,000,000.00);

17. Sales of tangible personal property consumed or

incorporated in the construction or expansion of a qualified

aircraft maintenance or manufacturing facility as defined in

paragraph 16 of this section. For purposes of this paragraph, sales

made to a contractor or subcontractor that has previously entered

into a contractual relationship with a qualified aircraft

maintenance or manufacturing facility for construction or expansion

of such a facility shall be considered sales made to a qualified

aircraft maintenance or manufacturing facility;

18. Sales of the following telecommunications services:

Interstate and International "800 service". "800

service" means a "telecommunications service" that

allows a caller to dial a toll-free number without

incurring a charge for the call. The service is

typically marketed under the name "800", "855", "866",

"877", and "888" toll-free calling, and any subsequent

numbers designated by the Federal Communications

Commission, or

Interstate and International "900 service". "900

service" means an inbound toll "telecommunications

service" purchased by a subscriber that allows the

subscriber's customers to call in to the subscriber's

prerecorded announcement or live service. "900

service" does not include the charge for: collection

services provided by the seller of the

"telecommunications services" to the subscriber, or

service or product sold by the subscriber to the

subscriber's customer. The service is typically

marketed under the name "900 service", and any

subsequent numbers designated by the Federal

Communications Commission,

Interstate and International "private communications

service". "Private communications service" means a

"telecommunications service" that entitles the

customer to exclusive or priority use of a

communications channel or group of channels between or

among termination points, regardless of the manner in

Oklahoma Statutes - Title 68. Revenue and Taxation

which such channel or channels are connected, and

includes switching capacity, extension lines,

stations, and any other associated services that are

provided in connection with the use of such channel or

channels,

"Value-added nonvoice data service". "Value-added

nonvoice data service" means a service that otherwise

meets the definition of "telecommunications services"

in which computer processing applications are used to

act on the form, content, code, or protocol of the

information or data primarily for a purpose other than

transmission, conveyance or routing,

Interstate and International telecommunications

service which is:

(1) rendered by a company for private use within its

organization, or

(2) used, allocated, or distributed by a company to

its affiliated group,

Regulatory assessments and charges, including charges

to fund the Oklahoma Universal Service Fund, the

Oklahoma Lifeline Fund and the Oklahoma High Cost

Fund, and

Telecommunications nonrecurring charges, including but

not limited to the installation, connection, change or

initiation of telecommunications services which are

not associated with a retail consumer sale;

19. Sales of railroad track spikes manufactured and sold for

use in this state in the construction or repair of railroad tracks,

switches, sidings and turnouts;

20. Sales of aircraft and aircraft parts provided such sales

occur at a qualified aircraft maintenance facility. As used in this

paragraph, "qualified aircraft maintenance facility" means a

facility operated by an air common carrier, including one or more

component overhaul support buildings or structures in an area owned,

leased or controlled by the air common carrier, at which there were

employed at least two thousand (2,000) full-time-equivalent

employees in the preceding year as certified by the Oklahoma

Employment Security Commission and which is primarily related to the

fabrication, repair, alteration, modification, refurbishing,

maintenance, building or rebuilding of commercial aircraft or

aircraft parts used in air common carriage. For purposes of this

paragraph, "air common carrier" shall also include members of an

affiliated group as defined by Section 1504 of the Internal Revenue

Code, 26 U.S.C., Section 1504. Beginning July 1, 2012, sales of

machinery, tools, supplies, equipment and related tangible personal

property and services used or consumed in the repair, remodeling or

Oklahoma Statutes - Title 68. Revenue and Taxation

maintenance of aircraft, aircraft engines, or aircraft component

parts which occur at a qualified aircraft maintenance facility;

21. Sales of machinery and equipment purchased and used by

persons and establishments primarily engaged in computer services

and data processing:

as defined under Industrial Group Numbers 7372 and

7373 of the Standard Industrial Classification (SIC)

Manual, latest version, which derive at least fifty

percent (50%) of their annual gross revenues from the

sale of a product or service to an out-of-state buyer

or consumer, and

as defined under Industrial Group Number 7374 of the

SIC Manual, latest version, which derive at least

eighty percent (80%) of their annual gross revenues

from the sale of a product or service to an out-ofstate buyer or consumer.

Eligibility for the exemption set out in this paragraph shall be

established, subject to review by the Tax Commission, by annually

filing an affidavit with the Tax Commission stating that the

facility so qualifies and such information as required by the Tax

Commission. For purposes of determining whether annual gross

revenues are derived from sales to out-of-state buyers or consumers,

all sales to the federal government shall be considered to be to an

out-of-state buyer or consumer;

22. Sales of prosthetic devices to an individual for use by

such individual. For purposes of this paragraph, "prosthetic

device" shall have the same meaning as provided in Section 1357.6 of

this title, but shall not include corrective eye glasses, contact

lenses or hearing aids;

23. Sales of tangible personal property or services to a motion

picture or television production company to be used or consumed in

connection with an eligible production. For purposes of this

paragraph, "eligible production" means a documentary, special, music

video, or a television commercial or television program that will

serve as a pilot for or be a segment of an ongoing dramatic or

situation comedy series filmed or taped for network or national or

regional syndication or a feature-length motion picture intended for

theatrical release or for network or national or regional

syndication or broadcast. The provisions of this paragraph shall

apply to sales occurring on or after July 1, 1996. In order to

qualify for the exemption, the motion picture or television

production company shall file any documentation and information

required to be submitted pursuant to rules promulgated by the Tax

Commission;

24. Sales of diesel fuel sold for consumption by commercial

vessels, barges and other commercial watercraft;

Oklahoma Statutes - Title 68. Revenue and Taxation

25. Sales of tangible personal property or services to taxexempt independent nonprofit biomedical research foundations that

provide educational programs for Oklahoma science students and

teachers and to tax-exempt independent nonprofit community blood

banks headquartered in this state;

26. Effective May 6, 1992, sales of wireless telecommunications

equipment to a vendor who subsequently transfers the equipment at no

charge or for a discounted charge to a consumer as part of a

promotional package or as an inducement to commence or continue a

contract for wireless telecommunications services;

27. Effective January 1, 1991, leases of rail transportation

cars to haul coal to coal-fired plants located in this state which

generate electric power;

28. Beginning July 1, 2005, sales of aircraft engine repairs,

modification, and replacement parts, sales of aircraft frame repairs

and modification, aircraft interior modification, and paint, and

sales of services employed in the repair, modification and

replacement of parts of aircraft engines, aircraft frame and

interior repair and modification, and paint;

29. Sales of materials and supplies to the owner or operator of

a ship, motor vessel or barge that is used in interstate or

international commerce if the materials and supplies:

are loaded on the ship, motor vessel or barge and used

in the maintenance and operation of the ship, motor

vessel or barge, or

enter into and become component parts of the ship,

motor vessel or barge;

30. Sales of tangible personal property made at estate sales at

which such property is offered for sale on the premises of the

former residence of the decedent by a person who is not required to

be licensed pursuant to the Transient Merchant Licensing Act, or who

is not otherwise required to obtain a sales tax permit for the sale

of such property pursuant to the provisions of Section 1364 of this

title; provided:

such sale or event may not be held for a period

exceeding three (3) consecutive days,

the sale must be conducted within six (6) months of

the date of death of the decedent, and

the exemption allowed by this paragraph shall not be

allowed for property that was not part of the

decedent's estate;

31. Beginning January 1, 2004, sales of electricity and

associated delivery and transmission services, when sold exclusively

for use by an oil and gas operator for reservoir dewatering projects

and associated operations commencing on or after July 1, 2003, in

which the initial water-to-oil ratio is greater than or equal to

five-to-one water-to-oil, and such oil and gas development projects

Oklahoma Statutes - Title 68. Revenue and Taxation

have been classified by the Corporation Commission as a reservoir

dewatering unit;

32. Sales of prewritten computer software that is delivered

electronically. For purposes of this paragraph, "delivered

electronically" means delivered to the purchaser by means other than

tangible storage media;

33. Sales of modular dwelling units when built at a production

facility and moved in whole or in parts, to be assembled on-site,

and permanently affixed to the real property and used for

residential or commercial purposes. The exemption provided by this

paragraph shall equal forty-five percent (45%) of the total sales

price of the modular dwelling unit. For purposes of this paragraph,

"modular dwelling unit" means a structure that is not subject to the

motor vehicle excise tax imposed pursuant to Section 2103 of this

title;

34. Sales of tangible personal property or services to:

persons who are residents of Oklahoma and have been

honorably discharged from active service in any branch

of the Armed Forces of the United States or Oklahoma

National Guard and who have been certified by the

United States Department of Veterans Affairs or its

successor to be in receipt of disability compensation

at the one-hundred-percent rate and the disability

shall be permanent and have been sustained through

military action or accident or resulting from disease

contracted while in such active service and registered

with the veterans registry created by the Oklahoma

Department of Veterans Affairs; provided, that if the

veteran has previously received the sales tax

exemption pursuant to this subparagraph, no

registration with the veterans registry shall be

required, or

the surviving spouse of the person in subparagraph a

of this paragraph if the person is deceased and the

spouse has not remarried. Sales for the benefit of an

eligible person to a spouse of the eligible person or

to a member of the household in which the eligible

person resides and who is authorized to make purchases

on the person's behalf, when such eligible person is

not present at the sale, shall also be exempt for

purposes of this paragraph. The Oklahoma Tax

Commission shall issue a separate exemption card to a

spouse of an eligible person or to a member of the

household in which the eligible person resides who is

authorized to make purchases on the person's behalf,

if requested by the eligible person. Sales qualifying

for the exemption authorized by this paragraph shall

Oklahoma Statutes - Title 68. Revenue and Taxation

not exceed Twenty-five Thousand Dollars ($25,000.00)

per year per individual while the disabled veteran is

living. Sales qualifying for the exemption authorized

by this paragraph shall not exceed One Thousand

Dollars ($1,000.00) per year for an unremarried

surviving spouse. Upon request of the Tax Commission,

a person asserting or claiming the exemption

authorized by this paragraph shall provide a

statement, executed under oath, that the total sales

amounts for which the exemption is applicable have not

exceeded Twenty-five Thousand Dollars ($25,000.00) per

year per living disabled veteran or One Thousand

Dollars ($1,000.00) per year for an unremarried

surviving spouse. If the amount of such exempt sales

exceeds such amount, the sales tax in excess of the

authorized amount shall be treated as a direct sales

tax liability and may be recovered by the Tax

Commission in the same manner provided by law for

other taxes, including penalty and interest. The Tax

Commission shall promulgate any rules necessary to

implement the provisions of this section;

35. Sales of electricity to the operator, specifically

designated by the Corporation Commission, of a spacing unit or lease

from which oil is produced or attempted to be produced using

enhanced recovery methods, including, but not limited to, increased

pressure in a producing formation through the use of water or

saltwater if the electrical usage is associated with and necessary

for the operation of equipment required to inject or circulate

fluids in a producing formation for the purpose of forcing oil or

petroleum into a wellbore for eventual recovery and production from

the wellhead. In order to be eligible for the sales tax exemption

authorized by this paragraph, the total content of oil recovered

after the use of enhanced recovery methods shall not exceed one

percent (1%) by volume. The exemption authorized by this paragraph

shall be applicable only to the state sales tax rate and shall not

be applicable to any county or municipal sales tax rate;

36. Sales of intrastate charter and tour bus transportation.

As used in this paragraph, "intrastate charter and tour bus

transportation" means the transportation of persons from one

location in this state to another location in this state in a motor

vehicle which has been constructed in such a manner that it may

lawfully carry more than eighteen persons, and which is ordinarily

used or rented to carry persons for compensation. Provided, this

exemption shall not apply to regularly scheduled bus transportation

for the general public;

37. Sales of vitamins, minerals and dietary supplements by a

licensed chiropractor to a person who is the patient of such

Oklahoma Statutes - Title 68. Revenue and Taxation

chiropractor at the physical location where the chiropractor

provides chiropractic care or services to such patient. The

provisions of this paragraph shall not be applicable to any drug,

medicine or substance for which a prescription by a licensed

physician is required;

38. Sales of goods, wares, merchandise, tangible personal

property, machinery and equipment to a web search portal located in

this state which derives at least eighty percent (80%) of its annual

gross revenue from the sale of a product or service to an out-ofstate buyer or consumer. For purposes of this paragraph, "web

search portal" means an establishment classified under NAICS code

519130 which operates websites that use a search engine to generate

and maintain extensive databases of Internet addresses and content

in an easily searchable format;

39. Sales of tangible personal property consumed or

incorporated in the construction or expansion of a facility for a

corporation organized under Section 437 et seq. of Title 18 of the

Oklahoma Statutes as a rural electric cooperative. For purposes of

this paragraph, sales made to a contractor or subcontractor that has

previously entered into a contractual relationship with a rural

electric cooperative for construction or expansion of a facility

shall be considered sales made to a rural electric cooperative;

40. Sales of tangible personal property or services to a

business primarily engaged in the repair of consumer electronic

goods, including, but not limited to, cell phones, compact disc

players, personal computers, MP3 players, digital devices for the

storage and retrieval of information through hard-wired or wireless

computer or Internet connections, if the devices are sold to the

business by the original manufacturer of such devices and the

devices are repaired, refitted or refurbished for sale by the entity

qualifying for the exemption authorized by this paragraph directly

to retail consumers or if the devices are sold to another business

entity for sale to retail consumers;

41. Before July 1, 2019, sales of rolling stock when sold or

leased by the manufacturer, regardless of whether the purchaser is a

public services corporation engaged in business as a common carrier

of property or passengers by railway, for use or consumption by a

common carrier directly in the rendition of public service. For

purposes of this paragraph, "rolling stock" means locomotives,

autocars and railroad cars; and

42. Sales of gold, silver, platinum, palladium or other bullion

items such as coins and bars and legal tender of any nation, which

legal tender is sold according to its value as precious metal or as

an investment. As used in the paragraph, "bullion" means any

precious metal, including, but not limited to, gold, silver,

platinum and palladium, that is in such a state or condition that

its value depends upon its precious metal content and not its form.

Oklahoma Statutes - Title 68. Revenue and Taxation

The exemption authorized by this paragraph shall not apply to

fabricated metals that have been processed or manufactured for

artistic use or as jewelry.

Added by Laws 1981, c. 313, § 2, emerg. eff. June 29, 1981. Amended

by Laws 1981, c. 351, § 1, operative Jan. 1, 1982; Laws 1985, c.

161, § 2, eff. July 1, 1985; Laws 1987, c. 7, § 1, operative Sept.

30, 1987; Laws 1988, c. 142, § 3, emerg. eff. April 25, 1988; Laws

1988, c. 190, § 1, eff. June 1, 1988; Laws 1989, c. 167, § 5, eff.

July 1, 1989; Laws 1990, c. 280, § 2, emerg. eff. May 25, 1990; Laws

1991, 1st Ex. Sess., c. 1, § 4, emerg. eff. Jan. 18, 1991; Laws

1991, 1st Ex. Sess., c. 2, § 4, emerg. eff. Jan. 18, 1991; Laws

1991, c. 342, § 15, emerg. eff. June 15, 1991; Laws 1992, c. 383, §

2, emerg. eff. June 9, 1992; Laws 1993, c. 53, § 1, eff. July 1,

1993; Laws 1993, c. 275, § 11, eff. July 1, 1993; Laws 1994, c. 2, §

23, emerg. eff. March 2, 1994; Laws 1994, c. 278, § 15, eff. Sept.

1, 1994; Laws 1995, c. 337, § 5, emerg. eff. June 9, 1995; Laws

1996, c. 342, § 3, eff. July 1, 1996; Laws 1997, c. 2, § 16, emerg.

eff. Feb. 26, 1997; Laws 1997, c. 190, § 2, eff. July 1, 1997; Laws

1997, c. 294, § 16, eff. July 1, 1997; Laws 1998, c. 5, § 22, emerg.

eff. March 4, 1998; Laws 1998, c. 301, § 5, eff. Nov. 1, 1998; Laws

1999, c. 163, § 1, emerg. eff. May 17, 1999; Laws 1999, c. 390, § 9,

emerg. eff. June 8, 1999; Laws 2000, c. 6, § 15, emerg. eff. March

20, 2000; Laws 2000, c. 337, § 2, eff. July 1, 2000; Laws 2001, c.

402, § 1, eff. July 1, 2001; Laws 2002, c. 22, § 26, emerg. eff.

March 8, 2002; Laws 2002, c. 163, § 1, eff. July 1, 2002; Laws 2002,

c. 385, § 1, eff. July 1, 2002; Laws 2003, c. 3, § 63, emerg. eff.

March 19, 2003; Laws 2003, c. 413, § 9, eff. Nov. 1, 2003; Laws

2004, c. 535, § 8, eff. Nov. 1, 2004; Laws 2005, c. 381, § 9, eff.

July 1, 2005; Laws 2006, c. 16, § 58, emerg. eff. March 29, 2006;

Laws 2006, 2nd Ex. Sess., c. 44, § 5, eff. July 1, 2007; Laws 2007,

c. 155, § 9, eff. Nov. 1, 2007; Laws 2007, c. 253, § 1, eff. July 1,

2007; Laws 2008, c. 436, § 3, eff. July 1, 2009; Laws 2009, c. 2, §

26, eff. July 1, 2009; Laws 2010, c. 419, § 5, eff. Nov. 1, 2010;

Laws 2012, c. 230, § 2, emerg. eff. May 9, 2012; Laws 2013, c. 15, §

82, emerg. eff. April 8, 2013; Laws 2013, c. 364, § 1, eff. Nov. 1,

2013; Laws 2014, c. 401, § 2; Laws 2015, c. 54, § 18, emerg. eff.

April 10, 2015; Laws 2017, c. 229, § 10, eff. Nov. 1, 2020.

NOTE: Laws 1991, c. 337, § 2 repealed by Laws 1992, c. 383, § 4,

emerg. eff. June 9, 1992. Laws 1993, c. 246, § 2 repealed by Laws

1994, c. 2, § 34, emerg. eff. March 2, 1994. Laws 1996, c. 289, § 2

repealed by Laws 1997, c. 2, § 26, emerg. eff. Feb. 26, 1997. Laws

1997, c. 252, § 2 repealed by Laws 1998, c. 5, § 29, emerg. eff.

March 4, 1998. Laws 1999, c. 243, § 1 and Laws 1999, c. 329, § 1

repealed by Laws 2000, c. 6, § 33, emerg. eff. March 20, 2000. Laws

2001, c. 358, § 15 repealed by Laws 2002, c. 22, § 34, emerg. eff.

March 8, 2002. Laws 2002, c. 382, § 2 repealed by Laws 2003, c. 3,

§ 64, emerg. eff. March 19, 2003. Laws 2005, c. 293, § 1 repealed

Oklahoma Statutes - Title 68. Revenue and Taxation

by Laws 2006, c. 16, § 59, emerg. eff. March 29, 2006. Laws 2005,

c. 295, § 1 repealed by Laws 2006, c. 16, § 60, emerg. eff. March

29, 2006. Laws 2005, c. 383, § 1 repealed by Laws 2006, c. 16, §

61, emerg. eff. March 29, 2006. Laws 2005, c. 479, § 14 repealed by

Laws 2006, c. 16, § 62, emerg. eff. March 29, 2006. Laws 2006, c.

281, § 28 repealed by Laws 2006, 2nd Ex.Sess., c. 44, § 6, eff. July

1, 2007. Laws 2006, c. 272, § 1 repealed by Laws 2006, 2nd

Ex.Sess., c. 44, § 7, eff. July 1, 2007. Laws 2007, c. 143, § 1

repealed by Laws 2007, c. 253, § 2, eff. July 1, 2007. Laws 2008,

c. 406, § 1 repealed by Laws 2009, c. 2, § 27, eff. July 1, 2009.

Laws 2012, c. 233, § 1 repealed by Laws 2013, c. 15, § 83, emerg.

eff. April 8, 2013. Laws 2014, c. 358, § 1 repealed by Laws 2015,

C. 54, § 19, emerg. eff. April 10, 2015. Laws 2014, c. 429, § 2

repealed by Laws 2015, c. 54, § 20, emerg. eff. April 10, 2015.

§68-1357v2. Exemptions – General.