Okla. Stat. tit. 59, § 59-990
This is the official text of Okla. Stat. tit. 59, § 59-990, part of Oklahoma’s Stat. tit. 59, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 59,." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Sales exempt
Official statutory text
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.
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.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.