Oklahoma § 68-1404 - Exemptions

§ 68-1404. Exemptions

The provisions of Section 1401 et seq. of this title shall not

apply:

1. In respect to the use of any article of tangible personal

property brought into the State of Oklahoma by a nonresident

individual, visiting in this state, for his or her personal use or

enjoyment, while within the state;

2. In respect to the use of tangible personal property

purchased for resale before being used;

3. In respect to the use of any article of tangible personal

property on which a tax, equal to or in excess of that levied by

Section 1401 et seq. of this title, has been paid by the person

using such tangible personal property in this state, whether such

tax was levied under the laws of this state or some other state of

the United States. If any article of tangible personal property has

already been subjected to a tax, by this or any other state, in

respect to its sale or use, in an amount less than the tax imposed

by Section 1401 et seq. of this title, the provisions of Section

1401 et seq. of this title shall apply to it by a rate measured by

the difference only between the rate herein provided and the rate by

which the previous tax upon the sale or use was computed. Provided,

that no credit shall be given for taxes paid in another state, if

that state does not grant like credit for taxes paid in this state;

4. In respect to the use of tangible personal property now

specifically exempted from taxation under Oklahoma Sales Tax Code.

Provided, for the sale of motor vehicles or any optional equipment

or accessories attached to motor vehicles on which the Oklahoma

Motor Vehicle Excise Tax levied pursuant to Sections 2101 through

2108 of this title has been, or will be paid, the exceptions shall

apply to all but a portion of the levy provided under Section 1402

of this title, equal to one and twenty-five-hundredths percent

(1.25%) of the purchase price. For the purposes of this paragraph,

if the sale of a motor vehicle includes a trade-in, the purchase

price shall be calculated based only on the difference between the

value of the trade-in vehicle and the actual purchase price of the

vehicle being purchased. Provided further, the sale of motor

vehicles shall not be subject to any sales and use taxes levied by

cities, counties, or other jurisdictions of the state;

5. In respect to the use of any article or tangible personal

property brought into the state by an individual with intent to

become a resident of this state where such personal property is for

such individual’s personal use or enjoyment;

6. In respect to the use of any article of tangible personal

property used or to be used by commercial airlines or railroads;

7. In respect to livestock purchased outside this state and

brought into this state for feeding or breeding purposes, and which

is later resold; and

Oklahoma Statutes - Title 68. Revenue and Taxation

8. Effective January 1, 1991, in respect to the use of rail

transportation cars to haul coal to coal-fired plants located in

this state which generate electric power.

Added by Laws 1963, c. 368, § 2, emerg. eff. June 18, 1963.

Renumbered from § 14-1404 of this title by Laws 1965, c. 215, § 2.

Amended by Laws 1998, c. 301, § 11, eff. Nov. 1, 1998; Laws 1999, c.

163, § 2, emerg. eff. May 17, 1999; Laws 2017, c. 356, § 5, eff.

July 1, 2017; Laws 2023, c. 370, § 2, eff. Nov. 1, 2023.