Okla. Stat. tit. 63, § 63-4107
This is the official text of Okla. Stat. tit. 63, § 63-4107, part of Oklahoma’s Stat. tit. 63, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 63,." Browse the sections below, each linked to its official government source.
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Tax in lieu of all other taxes - Sales tax on unattached
Official statutory text
accessories.
Oklahoma Statutes - Title 63. Public Health and Safety Page 1655
A. The excise tax levied by the Oklahoma Vessel and Motor
Excise Tax Act is in lieu of all other taxes on the transfer or the
first registration in this state of vessels and motors, including
the optional equipment and accessories attached thereto at the time
of the sale and sold as a part thereof, except:
1. Vessel and motor registration fees levied pursuant to the
provisions of the Oklahoma Vessel and Motor Registration Act; and
2. Any fees for the issuance of either an original, renewal,
transfer or duplicate certificate of title.
B. This section shall not relieve any vessel or motor dealer
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 vessels or motors.
Oklahoma Statutes - Title 63. Public Health and Safety Page 1655
A. The excise tax levied by the Oklahoma Vessel and Motor
Excise Tax Act is in lieu of all other taxes on the transfer or the
first registration in this state of vessels and motors, including
the optional equipment and accessories attached thereto at the time
of the sale and sold as a part thereof, except:
1. Vessel and motor registration fees levied pursuant to the
provisions of the Oklahoma Vessel and Motor Registration Act; and
2. Any fees for the issuance of either an original, renewal,
transfer or duplicate certificate of title.
B. This section shall not relieve any vessel or motor dealer
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 vessels or motors.
Status: in_force · Read it on the official government site
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