Okla. Stat. tit. 68, § 68-1352.1
This is the official text of Okla. Stat. tit. 68, § 68-1352.1, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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"Farm", "farming", "farming operation", "agricultural
Official statutory text
production" and "production of agricultural products" defined.
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.
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.
Status: in_force · Read it on the official government site
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