Oklahoma § 68-1352.1 "Farm", "farming", "farming operation", "agricultural

Oklahoma Statutes

§ 68-1352.1 — "Farm", "farming", "farming operation", "agricultural

Oklahoma § 68-1352.1

Title 68Revenue And Taxation

This text of Oklahoma § 68-1352.1 ("Farm", "farming", "farming operation", "agricultural) is published on Counsel Stack Legal Research, covering Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Okla. Stat. tit. 68, § 68-1352.1 (2026).

Text

production" and "production of agricultural products" defined. As used in the Oklahoma Sales Tax Code, the terms "farm", "farming", "farming operation", "agricultural production" and "production of agricultural products" shall be deemed to include the planting, growing, cultivation and harvesting of shrubs, flowers, trees and other plants for sale in the wholesale division of a nursery operation and the planting, growing, cultivation and harvesting of sod by commercial growers of sod.

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production" and "production of agricultural products" defined. As used in the Oklahoma Sales Tax Code, the terms "farm", "farming", "farming operation", "agricultural production" and "production of agricultural products" shall be deemed to include the planting, growing, cultivation and harvesting of shrubs, flowers, trees and other plants for sale in the wholesale division of a nursery operation and the planting, growing, cultivation and harvesting of sod by commercial growers of sod.