Oklahoma § 68-2386 - Printing - Printing-related activities - Distribution of
Full text of Oklahoma Oklahoma Statutes § 68-2386 — Printing - Printing-related activities - Distribution of, with citation guidance and answers to common questions.
§ 68-2386. Printing - Printing-related activities - Distribution of
printed materials - Exemptions.
Oklahoma Statutes - Title 68. Revenue and Taxation
The following activities, either singularly or in the aggregate,
with respect to any person that is not otherwise subject to income
taxation in the State of Oklahoma, that has contracted with a
commercial printer in this state for any printing, including but not
limited to printing-related activities and distribution of printed
materials, to be performed in Oklahoma, shall not subject that
person to the income tax laws of this state:
1. The ownership by that person of tangible or intangible
property located at the Oklahoma premises of the commercial printer
for use by the printer in performing its services for the owner;
2. The periodic presence of employees of that person at the
Oklahoma premises of the commercial printer which is directly
related to the services provided by that commercial printer; or
3. The printing, including printing-related activities and
distribution of printed materials, performed by the commercial
printer in Oklahoma for or on behalf of that person.
Added by Laws 2001, c. 15, § 3, emerg. eff. April 2, 2001.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-2386
What does Oklahoma Statutes § 68-2386 cover?
Section 68-2386 ("Printing - Printing-related activities - Distribution of") 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 § 68-2386?
A common citation format is "Oklahoma Statutes § 68-2386" (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 § 68-2386 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.