Okla. Stat. tit. 47, § 47-1137.1v1

title - Tax stamp - Registration and title - Nonresident purchasers

A. Except for vehicles, travel trailers or commercial trailers

which display a current Oklahoma license tag, upon the purchase or

transfer of ownership of a used motor vehicle, travel trailer or

commercial trailer, including an out-of-state purchase or transfer

of the same, to a licensed used motor vehicle dealer, wholesale used

motor vehicle dealer, used travel trailer dealer or used commercial

trailer dealer, subsequently referred to in this section as

“dealer”, the dealer shall affix a used dealer’s plate visible from

the rear of the vehicle, travel trailer or commercial trailer. Such

license plate shall expire on December 31 of each year. When the

vehicle, travel trailer or commercial trailer is parked on the

dealer’s licensed place of business, it shall not be required to

have a license plate of any kind affixed. A dealer shall obtain

from Service Oklahoma at a cost of Ten Dollars ($10.00) a dealer

license plate for demonstrating, transporting or any other normal

business of a dealer including use by an individual holding a valid

salesperson’s license issued by the Oklahoma Used Motor Vehicle,

Dismantler, and Manufactured Housing Commission. Any dealer who

operates a wrecker or towing service licensed pursuant to Sections

951 through 957 of this title shall register each wrecker vehicle

and display a wrecker license plate on each vehicle as required by

Section 1134.3 of this title. A dealer may obtain as many

additional license plates as may be desired upon the payment of Ten

Dollars ($10.00) for each additional license plate. Use of the used

dealer license plate by a licensed dealer for other than the

purposes as set forth herein shall constitute grounds for revocation

of the dealer’s license. Service Oklahoma shall design the official

used dealer license plate to include the used dealer’s license

number issued to him or her each year by Service Oklahoma or the

Oklahoma Used Motor Vehicle, Dismantler, and Manufactured Housing

Commission.

B. Upon the purchase or transfer of ownership of an out-of-

state used motor vehicle, travel trailer or commercial trailer to a

licensed dealer, the dealer shall make application for an Oklahoma

Oklahoma Statutes - Title 47. Motor Vehicles Page 1401

certificate of title pursuant to the Oklahoma Vehicle License and

Registration Act, Section 1101 et seq. of this title. Upon receipt

of the Oklahoma certificate of title, the dealer shall follow the

procedure as set forth in subsection A of this section. Provided,

nothing in this title shall be construed as requiring a dealer to

register a used motor vehicle, travel trailer or commercial trailer

purchased in another state which will not be operated or sold in

this state.

C. Upon sale or transfer of ownership of the used motor vehicle

or travel trailer, the dealer shall place upon the reassignment

portion of the certificate of title a tax stamp issued by the county

treasurer of the county in which the dealer has his or her primary

place of business. The tax stamp shall be issued upon payment of a

fee of Three Dollars and fifty cents ($3.50) and shall be in lieu of

the dealer’s ad valorem tax on the inventories of used motor

vehicles or travel trailers but shall not relieve any other property

of the dealer from ad valorem taxation.

D. Upon sale of a used motor vehicle or travel trailer to

another licensed dealer, the selling dealer shall place the tax

stamp required in subsection C of this section upon the certificate

of title. The used dealer license plate or wholesale dealer license

plate shall be removed by the selling dealer. The purchasing dealer

shall, at time of purchase, place his or her dealer license plate on

the used motor vehicle, travel trailer or commercial trailer as

provided in subsection A of this section; provided, for vehicles,

travel trailers or commercial trailers purchased by a licensed used
e. The used dealer license plate or wholesale dealer license

plate shall be removed by the selling dealer. The purchasing dealer

shall, at time of purchase, place his or her dealer license plate on

the used motor vehicle, travel trailer or commercial trailer as

provided in subsection A of this section; provided, for vehicles,

travel trailers or commercial trailers purchased by a licensed used

dealer at an auction, in lieu of such placement of the dealer

license plate, the auction may provide temporary documentation as

approved by the Director of the Motor Vehicle Division of Service

Oklahoma for the purpose of transporting such vehicle to the

purchaser’s point of destination. Such temporary documentation

shall be valid for two (2) days following the date of sale.

E. The purchaser of every used motor vehicle, travel trailer or

commercial trailer, except as otherwise provided by law, shall

obtain registration and title for the vehicle or trailer within two

(2) months from the date of purchase of same. It shall be the

responsibility of the selling dealer to place a temporary license

plate, in size similar to the permanent Oklahoma license plate but

of a weatherproof plastic-impregnated substance approved by the

Oklahoma Used Motor Vehicle, Dismantler, and Manufactured Housing

Commission, upon a used motor vehicle, travel trailer or commercial

trailer when a transaction is completed for the sale of said

vehicle. The temporary license plate under this subsection shall be

placed at the location provided for the permanent motor vehicle

license plate. The temporary license plate shall show the license

number which is issued to the dealer each year by Service Oklahoma

or the Oklahoma Used Motor Vehicle, Dismantler, and Manufactured

Oklahoma Statutes - Title 47. Motor Vehicles Page 1402

Housing Commission, the date the used motor vehicle, travel trailer

or commercial trailer was purchased and the company name of the

selling dealer. The Oklahoma Used Motor Vehicle, Dismantler, and

Manufactured Housing Commission is hereby directed to develop the

temporary license plate design to incorporate these requirements in

a manner that will permit law enforcement personnel to readily

identify the dealer license number and date of the vehicle purchase.

The Oklahoma Used Motor Vehicle, Dismantler, and Manufactured

Housing Commission is hereby authorized to develop additional

requirements and parameters as deemed appropriate to discourage or

prevent illegal duplication and use of the temporary license plate.

Such temporary license plate shall be valid for a period of thirty

(30) days from the date of purchase. Use of the temporary license

by a dealer for other than the purposes set forth herein shall

constitute grounds for revocation of the dealer’s license to conduct

business. Purchasers of a commercial trailer shall affix the

temporary license plate to the rear of the commercial trailer. The

purchaser shall display the temporary license plate for a period not

to exceed two (2) months or until registration and title are

obtained as provided in this section.

The provisions of this subsection on temporary licenses shall

apply to nonresidents who purchase a used motor vehicle, travel

trailer or commercial trailer within this state that is to be

licensed in another state. The nonresident purchaser shall be

allowed to operate the vehicle or trailer within the state with a

temporary license plate for a period not to exceed two (2) months

from date of purchase. Any nonresident purchaser found to be

operating a used motor vehicle, travel trailer or commercial trailer

within this state after two (2) months shall be subject to the

registration fees of this state upon the same terms and conditions

applying to residents of this state.

F. It shall be unlawful for any dealer to procure the

registration and licensing of any used motor vehicle, travel trailer
y nonresident purchaser found to be

operating a used motor vehicle, travel trailer or commercial trailer

within this state after two (2) months shall be subject to the

registration fees of this state upon the same terms and conditions

applying to residents of this state.

F. It shall be unlawful for any dealer to procure the

registration and licensing of any used motor vehicle, travel trailer

or commercial trailer sold by the dealer or to act as the agent for

the purchaser in the procurement of the registration and licensing

of the purchaser’s used vehicle, travel trailer or commercial

trailer. A license of any dealer violating the provision of this

section may be revoked.

G. Dealers following the procedure set forth herein shall not

be required to register vehicles, travel trailers or commercial

trailers to which this section applies, nor will the registration

fee otherwise required be assessed. Provided, dealers shall not

purchase or trade for a used motor vehicle, travel trailer or

commercial trailer on which the registration therefor has been

expired for a period exceeding two (2) months without obtaining

current registration therefor.

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H. A nonprofit charitable organization which is exempt from

taxation pursuant to the provisions of the Internal Revenue Code, 26

U.S.C., Section 501(c)(3), and which accepts donations of used motor

vehicles previously titled in Oklahoma to be subsequently

transferred to another owner, upon the qualifying organization

providing sufficient documentation of its tax-exempt status, may

obtain from Service Oklahoma charitable nonprofit organization

license plates for demonstrating, transporting or test-driving

donated vehicles, provided that no organization shall possess or use

at any one time more than eight such plates. Service Oklahoma shall

design distinctive license plates for that purpose. The cost for

said plates shall be the same as provided in subsection A of this

section for dealer plates.

I. The transfer of ownership from the vehicle donor to the

qualifying nonprofit organization described in subsection H of this

section shall be made without the payment of motor vehicle excise

tax levied pursuant to Section 2103 of Title 68 of the Oklahoma

Statutes.