Okla. Stat. tit. 68, § 68-1411

consumption of tangible personal property.

The board of county commissioners of a county levying a county

sales tax or the governing body of a municipality levying a

municipal sales tax may levy an additional excise tax, at a rate

Oklahoma Statutes - Title 68. Revenue and Taxation Page 674

that equals the county or municipal sales tax rate of such county or

municipality, whichever is applicable, on the storage, use or other

consumption of tangible personal property used, stored or consumed

within the county or municipality. This authorization to levy and

impose a county or municipal use tax shall be in addition to the tax

levied by Section 1402 of this title. Such tax shall be paid by

every person storing, using or otherwise consuming, within the

county or municipality, tangible personal property purchased or

brought into the county or municipality.

The tax levy permitted in this section shall not be levied

against tangible personal property intended solely for use outside

the county or municipality, but which is stored in the county or

municipality pending shipment outside the county or municipality or

which is temporarily retained in the county or municipality for the

purpose of fabrication, repair, testing, alteration, maintenance or

other service.

The additional tax levied pursuant to this section shall be paid

at the time of importation or storage of the property within the

county or municipality. This tax shall be assessed to only property

purchased outside Oklahoma.

Any person liable for payment of the tax authorized pursuant to

this section, may deduct from such tax any local, county, or

municipal sales tax previously paid on such goods or services.

However, the amount deducted shall not exceed the amount that would

have been due if the taxes imposed by the county or municipality had

been levied on the sale of such goods or services.