Sales of materials and supplies to the owner or operator of a ship, motor vessel or barge that is used in interstate or international commerce are specifically exempted from the levy of sales tax, if the materials and supplies:

1. (1) Are loaded on the ship, motor vessel or barge and used in the maintenance and operation of the ship, motor vessel or barge; or,
2. (2) Enter into and become component parts of the ship, motor vessel or barge.

Added at 19 Ok Reg 1859, eff 6-13-02