There is hereby specifically exempted from the tax levied by this chapter the gross receipts or gross proceeds exempted from the Oklahoma sales tax code inclusive, but not exclusive of, and derived from the:
A. Sale of gasoline or motor fuel on which the motor fuel tax, gasoline excise tax or special fuels tax levied by state law has been paid;
B. Sale of motor vehicles or any optional equipment or accessories attached to motor vehicles on which the Oklahoma motor vehicle excise tax levied by state law has been paid; and
C. Sale of crude petroleum or natural or casing head gas and other products subject to gross production tax under state law. This exemption shall not apply when such products are sold to consumer or user for consumption or use, except when used for injection into the earth for the purpose of promoting or facilitating the production of oil or gas. This subsection shall not operate to increase or repeal the gross production tax levied by the laws of this state. (2000 Code § 7-209)