Oklahoma § 68-1357.9 - Service transactions among related entities Exemptions
Full text of Oklahoma Oklahoma Statutes § 68-1357.9 — Service transactions among related entities Exemptions, with citation guidance and answers to common questions.
§ 68-1357.9. Service transactions among related entities Exemptions
A. There are exempt from the taxes imposed by Section 1351 et
seq. of Title 68 of the Oklahoma Statutes service transactions among
related entities.
B. For purposes of this section, "related entity" includes
persons as defined by subsection (b) of Section 267 of the Internal
Revenue Code.
C. An exemption authorized by this section does not apply to a
service that would have been taxable under Section 1351 et seq. of
Title 68 of the Oklahoma Statutes as it existed on July 1, 2003.
D. Services that are exempt under this section may not be
purchased for resale by the providing company.
E. Tangible personal property that is transferred as an
integral part of a service exempted under this section may not be
purchased for resale by the providing company.
Added by Laws 2003, c. 462, § 1, eff. July 1, 2003.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-1357.9
What does Oklahoma Statutes § 68-1357.9 cover?
Section 68-1357.9 ("Service transactions among related entities Exemptions") 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 § 68-1357.9?
A common citation format is "Oklahoma Statutes § 68-1357.9" (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 § 68-1357.9 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.