Current through Laws 2024, c. 453.
Section 419 - Exempt salesThe following sales are hereby exempted from the tobacco products tax levied pursuant to the provisions of Section 401 et seq. of this title:
1. All tobacco products sold to veterans hospitals and state-operated domiciliary homes for veterans located in the State of Oklahoma, for sale or distribution to disabled ex-servicemen or disabled ex-servicewomen interned in or inmates of such hospitals, or residents of such homes;2. 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; and3. 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 10 of this act has been paid.Okla. Stat. tit. 68, § 419
Laws 1965, HB 695, c. 238, § 2, emerg. eff. 7/1/1965; Amended by Laws 1992, SB 759, c. 339, § 20, eff. 1/1/1993.