Okla. Stat. tit. 68, § 68-1376
This is the official text of Okla. Stat. tit. 68, § 68-1376, 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.
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.
Printing - Printing-related activities - Distribution of
Official statutory text
printed materials - Exemptions.
The following activities, either singularly or in the aggregate,
with respect to any person that is not otherwise required to remit
sales and use taxes to the State of Oklahoma, that has contracted
with a commercial printer for any printing, including printing-
related activities and distribution of printed materials, to be
performed in Oklahoma, shall not require such person to remit sales
and use taxes to this state:
1. The ownership by that person of tangible or intangible
property located at the Oklahoma premises of the commercial printer
for use by the printer in performing its services for the owner;
2. The periodic presence of employees of that person at the
Oklahoma premises of the commercial printer which is directly
related to the services provided by that commercial printer; or
3. The printing, including printing-related activities and
distribution of printed materials, performed by the commercial
printer in Oklahoma for or on behalf of that person.
The following activities, either singularly or in the aggregate,
with respect to any person that is not otherwise required to remit
sales and use taxes to the State of Oklahoma, that has contracted
with a commercial printer for any printing, including printing-
related activities and distribution of printed materials, to be
performed in Oklahoma, shall not require such person to remit sales
and use taxes to this state:
1. The ownership by that person of tangible or intangible
property located at the Oklahoma premises of the commercial printer
for use by the printer in performing its services for the owner;
2. The periodic presence of employees of that person at the
Oklahoma premises of the commercial printer which is directly
related to the services provided by that commercial printer; or
3. The printing, including printing-related activities and
distribution of printed materials, performed by the commercial
printer in Oklahoma for or on behalf of that person.
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.