Okla. Stat. tit. 68, § 68-1359.2

A. In order to qualify for the exemption authorized in

paragraph 1 of Section 1359 of Title 68 of the Oklahoma Statutes, at

the time of sale, the person to whom the sale is made, provided the

purchaser is a resident of this state, shall be required to furnish

the vendor proof of eligibility for the exemption as required by

this section. All vendors shall honor the proof of eligibility for

sales tax exemption as authorized under this section, and sales to a

person providing such proof shall be exempt from the tax levied by

Section 1350 et seq. of Title 68 of the Oklahoma Statutes.

B. Each resident manufacturer wishing to claim the exemption

authorized in paragraph 1 of Section 1359 of Title 68 of the

Oklahoma Statutes shall be required to secure from the Oklahoma Tax

Commission a manufacturer exemption permit, the size and design of

which shall be prescribed by the Tax Commission. This permit shall

constitute proof of eligibility for the exemption provided in

paragraph 1 of Section 1359 of Title 68 of the Oklahoma Statutes.

Each such manufacturer shall file with the Tax Commission an

application for an exemption permit, setting forth such information

as the Tax Commission may require. The application shall be signed

by the owner of the business or representative of the business

entity and as a natural person, and, in the case of a corporation,

as a legally constituted officer thereof.

C. Each manufacturer exemption permit issued shall be valid for

a period of three (3) years from the date of issuance. If a

manufacturer applying for a manufacturer exemption permit is already

the holder of a manufacturer's sales tax permit issued under Section

1364 of Title 68 of the Oklahoma Statutes at the time of initial

application, the manufacturer exemption permit shall be issued with

an expiration date which corresponds with the expiration date of the

manufacturer's sales tax permit. Thereafter, the Tax Commission

shall issue the exemption permits at the same time of issuance or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 597

renewal of the manufacturer's sales tax permit issued under Section

1364 of Title 68 of the Oklahoma Statutes.

D. The Tax Commission shall honor all manufacturer's limited

exemption certificates issued prior to the effective date of this

act. However, holders of such certificates shall apply for a

manufacturer exemption permit pursuant to the provisions of this

section at the same time they apply for issuance or renewal of a

manufacturer's sales tax permit.