(A) Generally. The definitions of words, terms and phrases contained in the State Use Tax Code, 68 O.S. § 1401, are hereby adopted by reference and made a part of this subchapter.
(B) Definitions. For the purpose of this subchapter, the following definitions apply unless the context clearly requires a different meaning.
TAX COLLECTOR. The department of the town government or the official agency of the state duly designated according to law or by contract authorized by law to administer the collection of the tax herein levied.
TRANSACTION. Sale.
(Prior Code, § 3-3-2)