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2020 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-1352.1. "Farm", "farming", "farming operation", "agricultural production" and "production of agricultural products" defined.
Universal Citation: 68 OK Stat § 68-1352.1 (2020)
As used in the Oklahoma Sales Tax Code, the terms "farm", "farming", "farming operation", "agricultural production" and "production of agricultural products" shall be deemed to include the planting, growing, cultivation and harvesting of shrubs, flowers, trees and other plants for sale in the wholesale division of a nursery operation and the planting, growing, cultivation and harvesting of sod by commercial growers of sod.
Added by Laws 1989, c. 24, § 3, emerg. eff. March 30, 1989. Amended by Laws 1994, c. 289, § 5, emerg. eff. June 6, 1994.
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