All items that are exempt from the State Sales Tax shall be exempt from any sales tax levied by this subchapter. These exemptions include exemptions of sales subject to other taxes (68 O.S. § 1355), of sales to governmental and non-profit entities (68 O.S. § 1356), and of sales of certain agricultural products (68 O.S. § 1358) as well as general exemptions (68 O.S. § 1357) and exemptions for manufacturers (68 O.S. § 1359) and for corporations and partnerships (68 O.S. § 1360).
(Prior Code, § 1-67)
Statutory reference:
Related provisions, see 68 O.S. §§ 1355 through 1360