Oklahoma § 68-321 - Exemptions from tax

§ 68-321. Exemptions from tax

The following sales are hereby exempted from the stamp excise

tax levied pursuant to the provisions of Section 301 et seq. of this

title:

1. All cigarettes sold to veterans hospitals and state operated

domiciliary homes for veterans located in the State of Oklahoma, for

distribution or sale to disabled ex-servicemen or disabled exservicewomen interned in, or inmates of, such hospitals, or

residents of such homes;

2. All sales to the United States;

3. All sales to a federally recognized Indian tribe or nation

which has entered into a compact with the State of Oklahoma pursuant

to the provisions of subsection C of Section 1 of this act or to a

licensee of such a tribe or nation, upon which the payment in lieu

of taxes required by the compact has been paid; and

4. All sales to a federally recognized Indian tribe or nation

or to a licensee of such a tribe or nation upon which the tax levied

pursuant to the provisions of Section 4 of this act has been paid.

Laws 1965, c. 195, § 2, emerg. eff. June 10, 1965; Laws 1992, c.

339, § 16, eff. Jan. 1, 1993.