In the case of a purchaser claiming exemption from sales tax pursuant to the exemption allowed by 68 O.S. §1357(34), the vendor must obtain either a copy of the exemption card issued the purchaser by the Tax Commission or the purchaser's name, address, and exemption number.

Added at 23 Ok Reg 2847, eff 6-25-06

Amended at 25 Ok Reg 2070, eff 7-1-08

Amended at 30 Ok Reg 2089, eff 7-25-13