Section 321 - Exemptions from taxThe following sales are hereby exempted from the stamp excise tax levied pursuant to the provisions of Section 301 et seq. of this title:
1. All cigarettes sold to veterans hospitals and state operated domiciliary homes for veterans located in the State of Oklahoma, for distribution or sale to disabled ex-servicemen or disabled exservicewomen interned in, or inmates of, such hospitals, or residents of such homes;2. All sales to the United States;3. All sales to a federally recognized Indian tribe or nation which has entered into a compact with the State of Oklahoma pursuant to the provisions of subsection C of Section 1 of this act or to a licensee of such a tribe or nation, upon which the payment in lieu of taxes required by the compact has been paid; and4. All sales to a federally recognized Indian tribe or nation or to a licensee of such a tribe or nation upon which the tax levied pursuant to the provisions of Section 4 of this act has been paid.Okla. Stat. tit. 68, § 321
Laws 1965, HB 511, c. 195, § 2, emerg. eff. 6/10/1965; Amended by Laws 1992, SB 759, c. 339, § 16, eff. 1/1/1993.