There is hereby specifically exempted from the tax levied by this subchapter the gross receipts or gross proceeds exempted from 68 O.S. §§ 1350 et seq., inclusive, but not exclusive, of and derived from the:
(A) Sales of gasoline or motor fuel on which the motor fuel tax, gasoline excise tax or special fuels tax levied by state law has been paid;
(B) Sales of motor vehicles, or any optional equipment or accessories attached to motor vehicles, on which the state’s motor vehicle excise tax, levied by state law, has been paid;
(C) Sales of crude petroleum, natural or casinghead gas and other products subject to the gross production tax under state law. This exemption shall not apply when such products are sold to consumers or users for consumption or use, except for when used for injection into the earth for the purpose of promoting or facilitating the production of oil or gas. This division (C) shall not operate to increase or repeal the gross production tax levied by the laws of the state; and
(D) Sales of aircraft on which the tax levied pursuant to 68 O.S. §§ 6001 through 6004 has been paid. The provisions of this division (D) became operative July 1, 1984.
(Prior Code, § 7-209) Penalty, see § 34.999