There are hereby specifically exempted from the tax levied by this subchapter:
(A) Transportation of school pupils to and from elementary schools or high schools in motor or other vehicles;
(B) Transportation of persons where the fare of each person does not exceed $1, or local transportation of persons within the corporate limits of a municipality, except by taxicab;
(C) Carrier sales of newspapers and periodicals made directly to consumers; other sales of newspapers and periodicals where any individual transaction does not exceed $0.75. A CARRIER is a person who regularly delivers newspapers or periodicals to subscribers on an assigned route;
(D) Sales for resale to persons engaged in the business of reselling the articles purchased, whether within or without the state, provided that such sales to residents of the state are made to persons to whom sales tax permits have been issued as provided in this subchapter. This exemption shall not apply to sales of articles made to persons holding permits when such persons purchase items for their use and which they are not regularly engaged in the business of reselling, neither shall this exemption apply to sales of tangible personal property to peddlers, solicitors and other salespersons who do not have an established place of business and a sales tax permit;
(E) Sales of advertising space in newspapers, periodicals and billboard advertising services and any advertising through electronic media, including radio, television and cable television;
(F) Feed, supplies, machinery and equipment purchased by persons regularly engaged in the business of raising worms, fish, any insect or any other form of terrestrial or aquatic animal life and used for the purpose of raising the same for marketing. This exemption shall only be granted and extended to the purchaser when the items are to be used, and in fact are used, in the raising of animal life as set out above. Each purchaser shall certify in writing on the invoice or sales ticket retained by the vendor that he or she is regularly engaged in the business of raising such animal life and that the items purchased will be used only in such business. The vendor shall certify to the State Tax Commission that the price of the items has been reduced to grant the full benefit of the exemption;
(G) Sales of medicine or drugs prescribed for the treatment of human beings by a person licensed to prescribe the medicine or drugs. This exemption shall not apply to proprietary or patent medicines as defined by 59 O.S. § 353.1;
(H) Transfers of title or possession of empty, partially filled or filled returnable oil drums to any person who is not regularly engaged in the business of selling, reselling or otherwise transferring empty, partially filled or filled returnable oil drums;
(I) Sales of food or food products for home consumption which are purchased in whole or in part with coupons issued pursuant to the federal Supplemental Nutrition Assistance Program (SNAP), as authorized by 7 U.S.C. §§ 2011 through 2029, as to that portion purchased with such coupons. The exemption provided for such sales shall be inapplicable to such sales upon the effective date of any federal law which removes the requirement of the exemption as a condition for participation by the state in the federal Supplemental Nutrition Assistance Program (SNAP); and
(J) Nothing herein shall be construed as limiting or prohibiting the town from levying and collecting taxes on the sale of natural or artificial gas and electricity, whether sold for residential or commercial purposes. Any sales tax levied by the town on natural or artificial gas and electricity shall be in effect regardless of ordinance or contractual provisions referring to a previously-imposed state sales tax on such items.
(Prior Code, § 7-211) Penalty, see § 34.999