2019 Oklahoma Statutes
Title 59. Professions and Occupations
§59-990. Sales exempt.
The provisions of this act shall not extend to the sale at public auction of livestock, real estate, farm machinery or farm produce or other items commonly sold at farm sales, community sales, or to auction sales by individuals of new merchandise, which was assessed personal property tax or is replacement stock of merchandise inventory which was assessed personal property tax in the county in which the sale is to be had, nor to a bona fide sale of goods, wares and merchandise by sample for future delivery, or by sales made by sheriffs, constables or other public officers selling goods, wares and merchandise according to law, nor to bona fide assignees or receivers appointed in this state selling goods, wares and merchandise for the benefit of creditors, provided further, nothing in this act shall prevent a person, firm or corporation registered hereunder and operating in more than one county, from selling all his goods in either county if said goods are duly assessed in one of said counties.
Laws 1955, p. 334, § 10.
