§ 7-31 EXEMPTION OF FERTILIZER.
   In addition to all other exemptions allowed by this article, the sales of agricultural fertilizer to persons regularly engaged for profit in the business of farming and/or ranching which are exempt from state sales taxes under provision of 68 O.S. § 1358 shall likewise be exempt from the city sales tax herein levied.
(`90 Code, § 7-22) (Ord. 2454, passed - -)