2016 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-2106. Excise tax in lieu of other taxes - Exemptions.
(a) The excise tax levied by this article is in lieu of all other taxes on the transfer or the first registration in this state of vehicles, including the optional equipment and accessories attached thereto at the time of sale and sold as a part thereof, except:
(1) Annual vehicle registration and license fees;
(2) The fee of One Dollar ($1.00) for the issuance of a certificate of title; and
(3) Any fee charged under the jurisdiction of the Corporation Commission.
(b) This section shall not relieve any new or used motor vehicle dealer or any other vendor of vehicles from liability for the sales tax on all sales of accessories or optional equipment, or parts, which are not attached to, and sold as a part thereof and included in the sale of such vehicles.
Laws 1963, c. 361, § 2; Laws 1965, c. 215, § 3; Laws 1980, c. 85, § 15, eff. Jan. 1, 1981.
Disclaimer: These codes may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
