See the following versions:

Official textoscn.net

See the following versions:
OS 68-1357v1 (HB 1198, Laws 2017, c. 229, § 10)
OS 68-1357v2 (HB 1588, Laws 2021, c. 68, § 1)
OS 68-1357v3 (SB 463, Laws 2023, c. 193, § 1)
OS 68-1357v4 (SB 34x, Laws 2023, 1st Ex. Sess., c. 44, § 1)
OS 68-1357v5 (SB 50, Laws 2025, c. 391, § 1)

Source: view the official text

Nearby sections (25 sections)

1354.32 · Database describing boundary changes for taxing jurisdictions
1354.33 · Streamlined Sales and Use Tax Agreement system -…
1354.34 · Taxability matrix - Relief from liability
1354.35 · Tax on bundled transactions
1354.36 · One-subject requirement for sales tax levies submitted to…
1355 · Exemptions - Subject to other tax
1355.1 · Leased passenger vehicles - Report of lease
1356 · See the following versions:
1356.1 · Fire departments for unincorporated areas - Qualification for…
1356.2 · Sales tax exemption - Unlawful use - Penalties
1356v1 · Exemptions - Governmental and nonprofit entities
1356v2 · Exemptions - Governmental and nonprofit entities
1357 · See the following versions:
1357.1 · Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993.…
1357.4 · Aircraft maintenance or manufacturing facilities - Sales of…
1357.5 · Aircraft maintenance or manufacturing facilities - Sales of…
1357.6 · Drugs and medical devices and equipment - Exemption
1357.7 · Horses - Exemption
1357.8 · Repealed by Laws 2005, c. 381, § 18, eff. July 1, 2005
1357.9 · Service transactions among related entities - Exemptions
1357.10 · Clothing or footwear - Exemption of certain sales - Exceptions
1357.11 · Retail sales of food and food ingredients
1357.21 · Broadband exemption – Administered as rebate - Qualifications
1357.22 · Oklahoma Broadband Rebate Revolving Fund
1357v1 · Exemptions – General

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