(A) There is specifically exempted from the tax levied by this subchapter the gross receipts or gross proceeds exempted from the Sales Tax Law of Oklahoma (68 O.S. §§ 1350 et seq., as amended).
(`85 Code, § 1-68)
(B) Also, there is specifically exempted from the tax herein levied the transfer of tangible personal property exempted from the Oklahoma Sales Tax Law (68 O.S. §§ 1350 et seq., as amended).
(`85 Code, § 1-69)