(A) Nonresident. In respect to the use of an article of tangible personal property brought into the town by a nonresident individual visiting in this town for his or her personal use or enjoyment while within the town;
(B) Purchase for resale. In respect to the use of tangible personal property purchased for resale before being used;
(C) Tax previously paid.
(1) In respect to the use of any article of tangible personal property on which a tax equal to or in excess of that levied by both the Oklahoma Use Tax Code and the town ordinances has been paid by the person using such tangible personal property in the town, whether such tax was levied under the laws of the state or any other state or municipality of the United States; and
(2) If any article of tangible personal property has already been subjected to a tax by the state or any other state or municipality in respect to its sale or use in an amount less than the tax imposed by the Oklahoma Use Tax Code, being O.S. §§ 68-1401 et seq., and the town ordinances, the provisions of this subchapter shall also apply to it by a rate measured by the difference only between the rate provided by both the Oklahoma Use Tax Code and the town ordinances, and the rate by which the previous tax upon the sale or use was computed; provided, however, that no credit shall be given for taxes paid in another state or municipality if that state or municipality does not grant like credit for taxes paid in the state and the town.
(D) Manufacturing and processing plants.
(1) In respect to the use of machinery and equipment purchased and used by persons establishing new manufacturing or processing plants in the town and machinery and equipment purchased and used by persons in the operation of manufacturing plants already established in the town; provided, however, that this exemption shall not apply unless such machinery and equipment is incorporated into and is directly used in the process of manufacturing property subject to taxation under the sales tax code for the town.
(2) The term MANUFACTURING PLANTS shall mean those establishments primarily engaged in manufacturing or processing operations and generally recognized as such.
(E) Property exempt from taxation. In respect to the use of tangible personal property now specifically exempted from taxation under the sales tax code of the town;
(F) Property of intended resident. In respect to the use of any article of tangible personal property brought into the town by an individual with intent to become a resident of this town where such personal property is for such individual’s personal use or enjoyment;
(G) Railroads. In respect to the use of any article of tangible personal property used or to be used by railroads; or
(H) Livestock. In respect to livestock purchased outside the state and brought into the town for feeding or breeding purposes, and which livestock is later resold.
(Prior Code, § 2-2B-2) (Ord. 299, passed 10-5-2000)