Okla. Admin. Code § 710:65-19-190 – Labels, tags, and name plates

(a) Sales of labels, tags or name plates to persons using them in rendering services or for personal or business use or which do not accompany products sold, are purchases for consumption or use and are subject to taxation.
(b) Sales of labels or name plates to be affixed to tangible personal property which is taxable when sold at retail, or to the containers sold with such property, are not subject to tax if the labels or name plates are an inseparable part of the property sold and purchased by the buyer as a part of such property.
(c) Sales of labels to persons retaining title to containers to which the labels are affixed are not sales for resale but are sales for consumption and subject to tax.