Oklahoma § 68-321 Exemptions from tax.

Oklahoma Statutes

§ 68-321 — Exemptions from tax.

Oklahoma § 68-321

Title 68Revenue And Taxation

This text of Oklahoma § 68-321 (Exemptions from tax.) 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, § 68-321 (2026).

Text

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 ex- servicewomen 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 r

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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 ex- servicewomen 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.