(A)   The definitions of words, terms and phrases contained in the State Use Tax Code, 68 O.S. § 1401, are hereby adopted by reference and made a part of this subchapter.
   (B)   In addition, for the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
      CITY. The City of Bethany, Oklahoma.
      TRANSACTION. Sale.
(Prior Code, § 8-316)