Oklahoma § 68-1356.2 Sales tax exemption - Unlawful use - Penalties.

Oklahoma Statutes

§ 68-1356.2 — Sales tax exemption - Unlawful use - Penalties.

Oklahoma § 68-1356.2

Title 68Revenue And Taxation

This text of Oklahoma § 68-1356.2 (Sales tax exemption - Unlawful use - Penalties.) 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, § 68-1356.2 (2026).

Text

A.No person shall claim a sales tax exemption granted an organization pursuant to Section 1356 or 1357 of Title 68 of the Oklahoma Statutes in order to make a purchase exempt from sales tax for his or her personal use.

B.Any person who knowingly makes a purchase in violation of subsection A of this section shall be guilty of a misdemeanor and upon conviction thereof shall be fined an amount equal to double the amount of sales tax involved, or incarcerated for not more than sixty (60) days, or both.

C.In addition to the penalty provided in subsection B of this section, any person violating subsection A of this section shall be subject to an administrative fine of not more than Five Hundred Dollars ($500.00). Administrative fines collected pursuant to the provisions of this subsection sha

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A. No person shall claim a sales tax exemption granted an organization pursuant to Section 1356 or 1357 of Title 68 of the Oklahoma Statutes in order to make a purchase exempt from sales tax for his or her personal use. B. Any person who knowingly makes a purchase in violation of subsection A of this section shall be guilty of a misdemeanor and upon conviction thereof shall be fined an amount equal to double the amount of sales tax involved, or incarcerated for not more than sixty (60) days, or both. C. In addition to the penalty provided in subsection B of this section, any person violating subsection A of this section shall be subject to an administrative fine of not more than Five Hundred Dollars ($500.00). Administrative fines collected pursuant to the provisions of this subsection shall be deposited to the General Revenue Fund.