Sales and Use Tax Exemptions | Midpage

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Oklahoma Administrative Code

Subchapter 13

Sales and Use Tax Exemptions

Oklahoma Tax Commission

1Advertising in Media 3Agricultural Transactions 5Items Subject to Other Taxes 6Charitable Distribution of Food and Household Products 7Churches 9Computers; Data Processing; Telecommunications 10Coal 11Containers 12Aircraft 13Contractors Refund; Change of Rates 14Estate Sales 15Hazardous Wastes 16Electronic Goods - Refitting, Refurbishing or Repairing 17Export 18Precious Metals 19County, District and State Fairs 21Food Stamps 23Gas and Electricity 25Governmental Entities 26Space Industries 27Trust Authorities 29Manufacturing 31Medicine, Medical Appliances, and Health Care Entities and Activities 33Motor Fuels 35Newspapers; Periodicals; Programs; Media 37Sales for Resale 39Schools and Higher Education 41 42Disabled Veterans in Receipt of Compensation at the One Hundred Percent Rate 43Social, Charitable, and Civic Organizations and Activities 45Modular Dwelling Units 47Commercial Forestry Equipment 49 51Sales Tax Holiday 53 55Trust Authorities 57Food and Food Ingredients 65Web Portals 67Broadband Equipment